対照: 628 Terms and Phrases

• 対照
• contrast
• antithesis
• comparison
• control
• collation

• 好対照
• good contrast
• marked contrast

• 対照群
• control group
• control subject

• 対照格
• object (case)

• 対照的
• contrastive
• contrasting
• in contrast
• by contrast

• 対照区
• check plot

• 対照法
• antithesis

• 対照薬
• Comparator
• control agent

• 対照側
• control side

• 対照食
• control diet

• 対照値
• control value

• 負の対照
• negative control

• 対照電極
• reference electrode

• 対照試験
• controlled study
• control test
• controlled trial

• 陽性対照
• positive control

• 対照実験
• control experiment
• Scientific control

• 比較対照
• comparison and contrast
• comparison subject

• 正の対照
• positive control

• 対照強制
• contrastive stress

• 対照する
• collate
• compare

• 対照標準
• control

• 対照流域
• control area

• 対照研究
• controlled study

• 対照集団
• control population

• 対照細胞
• control cell

• 対照患者
• control subject

• 正常対照
• normal control

• 対照薬剤
• control agent

• 対照薬物
• control agent

• 対照レベル
• control level

• 対照テスト
• control test

• 対照言語学
• contrastive linguistics
• comparative philology

• 貸借対照表
• balance sheet
• Balance Sheets
• B/S
• balanced sheet
• a balance sheet;
• a balance sheet; and

• 症例対照法
• case control study

• 賃貸対照表
• balance sheet

• 対照させる
• contrast
• opposed to ~

• 対照をなす
• antithetical
• contrast

• 対照識別剤
• contraster

• 対照的に」
• Contrariwise.'

• 対照マウス
• control mice
• control mouse

• 健常対照群
• healthy control
• healthy control subject
• healthy comparison subject

• 貸借対照表等
• Balance Sheet, etc.

• ～と対照して
• over against ~

• 日英対照辞書
• Japanese to English transfer dictionary

• 非対照的段丘
• asymmetrical terrace

• 対照臨床試験
• controlled clinical trial

• 患者対照研究
• case-control study

• 症例対照研究
• Case-control study

• …と対照的に
• in contrast to,

• 対症例対照研究
• matched case-control study

• ～とは対照的に
• as opposed to ~

• 予定貸借対照表
• estimated balance sheet
• projected balance sheet

• 連結貸借対照表
• CONSOLIDATED BALANCE SHEET

• 対照的な色の縞
• a stripe or stripes of contrasting color

• 1列貸借対照表
• Single column Balance Sheet

• 予算貸借対照表
• Budget Balance Sheet

• 貸借対照表日付
• Balance Sheet Date

• 予想貸借対照表
• forecasted balance sheet

• 見積貸借対照表
• estimated balance sheet
• pro forma balance sheet
• projected balance sheet

• 貸借対照表勘定
• balance sheet account

• 対照的な方法で
• in a contrasting manner

• 貸借対照表の公告
• Public notice of the balance sheet
• Public notice of a balance sheet

• 貸借対照表の区分
• Classification of a balance sheet

• 貸借対照表の原則
• Principle of a balance sheet

• 貸借対照表の様式
• Form of a balance sheet

• プラセボ対照試験
• placebo-controlled study
• placebo-controlled trial

• 対照的に異なる物
• contrast

• 新旧条文の対照表
• a comparative table of the prior and amended article provisions;

• 無作為化対照試験
• randomized controlled trial
• RCT

• プラセボ対照研究
• placebo-controlled study

• 貸借対照表の作成等
• Preparation, etc. of a Balance Sheet

• 立面図と対照される
• contrasts with elevation

• 貸借対照表を粉飾する
• dress up the balance sheet

• 貸借対照表等の公告等
• Public Notice. etc. of the Balance Sheet, etc.
• Public Notice. etc. of Balance Sheet, etc.

• 対照させて、強調する
• enhance by contrast

• 無作為化対照臨床試験
• randomized controlled clinical trial

• 無作為化比較対照試験
• randomized controlled trial

• 貸借対照表等の提出命令
• Order to Submit a Balance Sheet, etc.

• 在位年と西暦との対照表
• Comparative chart of the years of his reign and the Christian years
• Comparative table of the length of reign and western calendar
• Chronological table of his reign shown in the western calendar

• 清算開始時の貸借対照表
• A balance sheet as the start of liquidation

• 対照法の後段をなす語句
• antithesis

• 筆跡等の対照による証明
• Proof by Comparison of Handwriting, etc.

• 対照することで際立つ差
• a distinction drawn on the basis of contrast

• 精神力との対照において
• contrasting with mental ability

• ほとんど対照がない特性
• the property of having little or no contrast

• コホート内症例対照研究
• nested case-control study

• 物の部分の正対照の配置
• a symmetrical arrangement of the parts of a thing

• 動脈血と対照的な静脈血
• venous blood as contrasted with arterial blood

• 高木（低木と対照的に）
• tree (as opposed to shrub)

• 犬と猫は対照的である。
• A cat contrasts with a dog well.

• 貸借対照表及び損益計算書
• the balance sheet and profit and loss statement;
• A balance sheet and a profit and loss statement;

• 直前事業年度の貸借対照表
• a balance sheet for the most recent business year;

• 貸借対照表の作成等の免除
• Exemption from Duty to Prepare Balance Sheets, etc.

• 何かの小さな対照的な部分
• a small contrasting part of something

• 対照をなす（対比する）色
• contrasting (or contrastive) colors

• 対照または反対を表すさま
• expressing antithesis or opposition

• 不動産と対照的に個人的な
• personal as opposed to real property

• 対照をなす傾向があること
• tending to contrast

• 両者は芸風も対照的である。
• The two schools are poles apart in the style of performance.

• 反対あるいは対照的なタイプ
• an opposite or contrasting type

• 貸借対照表トランザクション
• balance sheet transaction

• 何かの本性とは対照的な表面
• a superficial aspect as opposed to the real nature of something

• 赤は青と美しい対照をなす。
• Red contrasts well with blue.

• 増資後に想定される貸借対照表
• a balance sheet with an estimate of the increase of the capital amount.

• 貸借対照表 (eguile)
• Balance Sheet (eguile)

• 形体において不規則な非正対照
• an irregular asymmetry in shape

• 相棒の雷電とは対照的である。
• This is in stark contrast to the character of Raiden.

• 正倉院には対照的な二面がある。
• There are contrasting two masks at Shoso-in.

• 貸借対照表に相当するものの公告
• Public Notice of What is Equivalent to a Balance Sheet

• 動物界および植物界と対照を成す
• contrasts with animal and plant kingdoms

• 最近の損益計算書及び貸借対照表
• The recent profit and loss statement and a balance sheet

• 直角であるものの間の対照の関係
• the relation of opposition between things at right angles

• 女子学生は対照群として役立った
• The female students served as a control group

• 春と秋とを比較対照してみよう。
• Let's contrast spring with fall.

• 対照的な色か素材片から成る装飾品
• an adornment consisting of a strip of a contrasting color or material

• 対照的に」とトゥィードルディー。
• contrariwise.'

• 政府の連邦形と対照的に統一である
• a unitary as opposed to a federal form of government

• 最近の事業年度における貸借対照表
• Balance sheet for the latest business fiscal year

• 貸借対照表等の作成、保存及び監査等
• Preparation, Preservation, and Auditing, etc. of Balance Sheets

• 以下に比較対照をいくつか列挙する。
• Some comparisons are recited below.

• （細部と対照的に）全体に関する事実
• a fact about the whole (as opposed to particular)

• 性格や目的において際立って対照的な
• sharply contrasted in character or purpose

• この点で下掛宝生流とは対照的である。
• In this respect, it contrasts with Shimogakari Hosho school.

• ジークフリートはドイツの対照物である
• Siegfried is the German counterpart

• 本当の価値とは対照的な、外見上の価値
• the apparent worth as opposed to the real worth

• ミームは遺伝子の文化的な対照物である
• memes are the cultural counterpart of genes

• 液体とは対照的に、固体を使用するさま
• used of solid substances in contrast with liquid ones

• 六法礼経四訳対照（編）（1913年）
• Roppo Raikyo (Singâlovâda sutta, the discourse preached by the Buddha to a young man named Singala) in comparison four versions (edited) (1913)

• 銀行持株会社に係る貸借対照表等の公告等
• Public Notice. etc. of Balance Sheet, etc. of Bank Holding Company

• まるで対照にであるように、注意を向ける
• direct attention to, as if by means of contrast

• 例えば神の存在と対照的に人の特質を持つ
• having the attributes of man as opposed to e.g. divine beings

• 対照治療、用量及び投与方法、ロット番号
• Reference therapy, dose and mode of administration, batch number

• 少しはいける口（絶対禁酒家と対照的に）
• a moderate drinker (as opposed to a total abstainer)

• その絵はこの絵とは対照的にカラフルだ。
• The picture is colorful in contrast with this one.

• 軍隊とは対照的に普通の市民に適用するさま
• applying to ordinary citizens as contrasted with the military

• 通常つま先とかかとが対照的な色をしている
• usually in contrasting colors for toe and heel

• この点では三井家や岩崎家と対照的と言える。
• In this respect the Sumitomo Family can be said to be in contrast with the Mitsui and Iwasaki families.

• IFRS への移行日の開始貸借対照表の準備
• Preparation of an Opening Balance Sheet at the Date of Transition to IFRS

• 変更した事項（新旧の対照を明示すること。）
• The changed matter (indicating comparison of the current and the proposed)
• Matters have been changed (indicating difference between the past and the current).

• その二つの考えの対照は非常に際立っている。
• The contrast between the two ideas is very marked.

• 都会生活と田園生活とは対照的な相違がある。
• There is a great contrast between city life and country life.

• 貸借対照表の様式は、勘定式によるものとする。
• The form of a balance sheet shall be a balance account format.

• 何らかの部分（将軍と対照的に）についての事実
• a fact about some part (as opposed to general)

• 貸借対照表 (eguile-gnc を使用)
• Balance Sheet using eguile-gnc

• 対立で二分極化した、または対照的な状況になる
• become polarized in a conflict or contrasting situation

• その学生たちの芸術的才能はかなり対照的である
• the students contrast considerably in their artistic abilities

• 直前事業年度の予定貸借対照表及び予定損益計算書
• a projected balance sheet and projected income statement for the prior fiscal year;

• 当該事業年度の予定貸借対照表及び予定損益計算書
• a projected balance sheet and projected income statement for the current business year;

• （溶液について）対照溶液よりも高い浸透圧のある
• (of a solution) having a higher osmotic pressure than a comparison solution

• 死すべき者が住む所（天国や地獄の対照語として）
• the abode of mortals (as contrasted with Heaven or Hell)

• この本で筆者は日本とアメリカを対照させている。
• In this book, the writer contrasts Japan with America.

• 変更を生じた事項（新旧の対照を明示すること。）
• Matter to be changed (indicating comparison of the current and the proposed).

• 最近の事業年度における貸借対照表及び損益計算書
• a balance sheet and profit and loss statement for a recent business year;
• The balance sheet and the profit and loss statement for recent business years

• 法の原則とは対照的に、法廷の実務と手続きに関する
• relating to court practice and procedure as opposed to the principles of law

• 心や精神と対照的に、外界の物事、物質に対する関心
• concern with outward things or material objects as opposed to the mind and spirit

• これは、対照実験にいちばん近いものといっていい。
• This was about as close to a controlled experiment as one could ask for,

• 奴婢が国により管理されていたのとは対照的である。
• It is in contrast with Nuhi (slave) controlled by the nation.

• 貸借対照表にはどんなものが含まれるのでしょうか。
• What's included in the balance sheet?

• 彼女の新しい小説は前作とは対照的にとても面白い。
• Her new novel is really interesting as opposed to her last one.

• 物怖じしない性格の和宮とは全く対照的だったという。
• Her personality was contrary to Kazunomiya's who was very outgoing.

• 火袋を支える部分で最下部の基礎と対照的な形をとる。
• Chudai refers to a part supporting hibukuro and taking a form contrasting to the bottom part of toro, that is, the base.

• 両極性または対照性を持っている、またに関係している
• having or concerned with polarities or contrasts

• 周囲の肉と対照的に大規模である骨格を持っているさま
• having a bone structure that is massive in contrast with the surrounding flesh

• 民間人と対照的な軍人によって行われるまたは関係する
• associated with or performed by members of the armed services as contrasted with civilians

• 変更しようとする事項（新旧の対照を明示すること。）
• Matters to be changed (indicating difference between the current and the proposed).

• 正対照のオープンウエッブで織られた繊細な装飾的織物
• a delicate decorative fabric woven in an open web of symmetrical patterns

• この点で彼は終生の政敵山縣有朋とは対照的であった。
• On this point, he was the polar opposite of his lifelong political enemy, Aritomo YAMAGATA.

• 米国の豊かさは発展途上国の貧しさと比較対照される。
• The affluence of the United States is often contrasted with the poverty of undeveloped countries.

• 志ん生の闊達な芸風の対照に、文楽の謹厳な芸風がある。
• In contrast with Shinsho's frank performance style, Bunraku had a solemn performance style.

• 燔師とは対照的に、肌理細かな斑点が見られる器をいう。
• In contrast to Hanshi, it means pottery that have a texture of fine spots on the surface.

• 成立の日における貸借対照表　会員商品取引所の成立の日
• a balance sheet as on the day of establishment:　the day of the establishment of a Member Commodity Exchange;

• シンタクス上、文と文の要素の間で対照の関係を作るさま
• syntactically establishing a relation of contrast between sentences or elements of a sentence

• 若い女性を護衛していた兵たちは、女性とは対照的だった。
• The guards who followed the young woman presented a violent contrast to her,

• 対照の条件は彼が導き出したかった結論には不適当であった
• the control condition was inappropriate for the conclusions he wished to draw

• バランス感を出すために対照的な語句や概念を並置すること
• the juxtaposition of contrasting words or ideas to give a feeling of balance

• 「対照的に、そうであったなら、そうであったかもしれず、
• `Contrariwise,' continued Tweedledee, `if it was so, it might be;

• 作品の中には全く対照的な焼き物である楽焼も色絵もある。
• Some of his works included Yakimono (pottery), such as Raku yaki (hand-molded lead-glazed earthenware) or Iro-e (painted earthenware), which were in stark contrast to others.

• 領国では善政を敷いたとされる一方で、対照的な説もある。
• While he is said to have run a good government, there is an opposing view.

• 京都中心の記録で、武家方の『吾妻鏡』とは対照的である。
• The book is Kyoto-oriented in contrast to the 'Azuma Kagami' (The Mirror of the East) of the samurai warriors.

• その点、父源氏の実母桐壺更衣とは対照的に描かれている。
• In this regard, this is written in contrast with the case of Genji's real mother, Kiritsubo no koi (low class court lady).

• 夫は妻とは対照的に、買い物を楽しんでいないようだった。
• In contrast to her, her husband didn't seem to be enjoying the shopping.

• 国内において行う事業又は国内にある資産に係る貸借対照表
• balance sheet pertaining to a business conducted in Japan or assets located in Japan

• 目が判断するのが難しい色と対照で劇的な視覚効果を生産する
• produces dramatic visual effects with colors and contrasts that are difficult for the eye to resolve

• 不吉な黒ずくめの見かけとは対照的な、響きのいい声だった。
• It was a very musical voice, and rather in contrast with his sinister and swarthy visage,

• 食用キノコの共通の名前（食べられない毒キノコと対照的な）
• common name for an edible agaric (contrasting with the inedible toadstool)

• また対照実験を行っていない為、他の刀剣との比較はできない。
• There are no controlled experiments, so it is impossible to compare them with other swords.

• 貸借対照表を表示します (eguileテンプレートを使用)
• Display a balance sheet (using eguile template)

• 対照的に、それに始まる両部屋は、即座に不名誉の印象を与えた
• contrastingly, both the rooms leading off it gave an immediate impression of being disgraced

• 熊野の春、松風の秋、熊野の花、松風の月と好対照をなしている。
• There are nice contrasts between spring in Yuya and autumn in Matsukaze, and also flowers in Yuya and the moon in Matsukaze.

• 七五調とは対照的に素朴で力強い感じを与えることを特徴とする。
• It gives simple and powerful impression in contrast with seven-and-five syllable meter.

• 五七調とは対照的に優しく優雅な感じを与えることを特徴とする。
• It gives gentle and elegant impression in contrast with five-and-seven syllable meter.

• 前項の貸借対照表は、財産目録に基づき作成しなければならない。
• A balance sheet set forth in the preceding paragraph shall be prepared based on an inventory of property.

• 縦穴・竪穴という用語は、横穴という表現の対照として生まれた。
• The term 'tateana' was created to contrast with 'yokoana' (horizontal hole).

• 最近一年間に終了する各事業年度に関する貸借対照表及び損益計算書
• the balance sheet and profit and loss statement for each business year ending on the latest one year.

• 直近三年間に終了した各事業年度に関する貸借対照表及び損益計算書
• the balance sheets and profit and loss statements for each business year ending during the latest three years; and

• 筆跡等の対照の用に供すべき文書等に係る調書等・法第二百二十九条
• Record, etc. pertaining to Document, etc. to be Used for Comparison of Handwriting, etc.; Article 229 of the Code

• 貸借対照表（評価額を理解することによって）上には表れない準備金
• reserves that do not show up on the balance sheet (as by understating values)

• 食用に適しないか有毒ハラタケ（食用のキノコと対照である）の通称
• common name for an inedible or poisonous agaric (contrasting with the edible mushroom)

• 物理的な力とは対照的に、化学物質によって吸着する能力があるさま
• having the capacity to adsorb by chemical as contrasted with physical forces

• 英国で使われる（特に、アメリカンイングリッシュと対照的な）表現
• an expression that is used in Great Britain (especially as contrasted with American English)

• 対照、色、その他を改良するために、ネガやプリントを二度現像する
• develop for a second time, in order to improve the contrast, colour, etc., of a negative or print

• 保元の乱・平治の乱勝利後の平家と敗れた源氏の対照を描いている。
• The tale describes the contrast between the Taira family and the Minamoto clan after Taira's victory in the Hogen and Heiji Wars.

• 財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書
• An inventory of property, balance sheet, profit and loss statement or income and expenditure statement, and business report; and

• 海または空とは対照的に、陸地の、陸地に関する、または、陸地に住む
• of or relating to or inhabiting the land as opposed to the sea or air

• 多くは校訂本も兼ねており、現代語訳と対照になっているものもある。
• Most of them include recensions, and some have comparative modern translations.

• 忠実と頼長への評価は、『保元物語』と『愚管抄』では対照的である。
• The evaluations of Tadazane and Yorinaga differ significantly between 'Hogen Monogatari' and 'Gukansho.'

• イヌとは対照的に、ネコはごく最近になって飼いならされたものである。
• In contrast to the dog, the cat has become domesticated only in recent times.

• 変更しようとする事項（新旧対照を示す書類及び図面を添附すること。）
• Matters desired to be changed or altered (Documents and drawings comparing the old and new matters shall be attached.)
• Matters desired to be changed (Documents and drawings comparing the old and new matters shall be attached.)

• 最終の貸借対照表の負債の部に計上した金額の合計額が二百億円以下のもの
• The total amount stated in the liabilities section of its final balance sheet is not more than 20 billion yen;

• 床を高く張ることについては、土間を基本とする寺院建築と対照的である。
• A highly raised floor presents a sharp contrast to doma, or earthen floor, a basic element of Buddhist architecture.

• 貸借対照表、損益計算書、業務報告書、剰余金処分案及び損失処理案の承認
• Approval of the balance sheet, profit and loss statement, business report, proposed appropriation of surplus and proposed appropriation of loss

• 貸借対照表は、事業年度の十二月三十一日現在の機構の資産と債務を示す。
• The balance sheet shall show the assets and liabilities of the Organization as at 31 December of the financial year.

• はめ込みあるいは上掛けとして表面に塗る、対照的に異なる材料の化粧塗料
• a decorative coating of contrasting material that is applied to a surface as an inlay or overlay

• 軸を突き抜ける縦断面によって、分離し、正対照の半分になることのできる
• capable of division into symmetrical halves by any longitudinal plane passing through the axis

• 陸軍とは対照的に麦飯を用いた海軍では、脚気死亡者がほとんどなかった。
• In stark contrast to the Army, the Navy which rationed its sailors rice with barley had almost no deaths due to beriberi.

• 権利と義務が確立された規則を与えることと対照に権利と義務を定義するさま
• defining rights and duties as opposed to giving the rules by which rights and duties are established

• 平氏政権が朝廷に入り込み、朝廷を通じて支配を試みたのとは対照的である。
• By contrast, the Taira clan had invested much of its political power in the Imperial Court, and had sought to rule through the court.

• 近代以降、狂歌は全くふるわず、現在でも愛好者の多い川柳と対照的である。
• After the modern period, Kyoka has been very dull in contrast to Senryu (comic haiku), which still enjoys wide popularity today.

• 貸借対照表、損益計算書等の財務に関する書類の作成その他財務の処理の業務
• work to prepare financial documents such as a balance sheet and profit and loss statement and other work for a financial arrangement;

• 文書の成立の真否は、筆跡又は印影の対照によっても、証明することができる。
• The authenticity or inauthenticity of the creation of a document may be proven by comparison of handwriting or seal impressions.

• これとは対照的に熊本藩細川重賢は明律研究を参考に大胆な司法改革を行った。
• In contrast, Shigekata HOSOKAWA, of the Kumamoto Domain, drew upon the research on the Ming code to carry out bold judicial reform.

• （民主主義、自由主義とは対照的に）独裁的、序列的な政府を主張する政治理論
• a political theory advocating an authoritarian hierarchical government (as opposed to democracy or liberalism)

• これは、アカデミズムの多くの部分ととてもおもしろい対照ぶりを示している。
• This makes an interesting contrast with many parts of academia,

• これは朝廷に献金を行って備後守や三河守の官を得た父信秀とは対照的である。
• This was in contrast to his father Nobuhide who received government posts such as Bingo no kami (provincial governor of Bingo) and Mikawa no kami (governor of Mikawa Province) from donations to the Imperial Court.

• 組合財産は、貸借対照表上の純資産額を超えて、これを分配することができない。
• The assets of a Partnership may not be distributed in an amount exceeding the amount of the Partnership's net asset value as shown on the balance sheet.

• 洋風の赤坂迎賓館とは対照的な和風建築として、京都御苑の敷地内に建設された。
• It was built on the premises of Kyoto Gyoen as a Japanese-style building in contrast to the Western style of the State Guest House in Akasaka, Tokyo.

• 貸借対照表等に記載し、又は記録すべき重要な事項についての虚偽の記載又は記録
• making false statements or records on the matters that should be stated or recorded in the balance sheet, etc.;

• 東部、または東洋と対照的な世界の西部、西洋西地域に関連があることまたは特徴
• relating to or characteristic of the western parts of the world or the West as opposed to the eastern or oriental parts

• 対照法、頭韻法、広範囲の直喩、自然と神話に対する引喩によって特徴づけられる
• characterized by balance and antithesis and alliteration and extended similes with and allusions to nature and mythology

• but、or、またはthoughのような離接接続詞は、対照的な機能に役立つ
• disjunctive conjunctions like `but', `or', or `though' serve a contrastive function

• また、スポンサーである寺社の没落と対照的に土倉・酒屋は栄え、独立していく。
• While the temples and shrines that once acted as sponsors declined, doso-sakaya prospered and became independent.

• このほかにもいろいろなバリエーションがあり、山科流の固定性とは対照的である。
• There are a variety of other approaches in contrast to the fixed form of Yamashina school.

• また子供時代の愚鈍さが後年の知的エネルギーと著しい対照をなすこともあります。
• while the dulness of boyhood is sometimes strikingly contrasted with the intellectual energy of after years.

• したがって、発句の性格を継承しておらず、そこから俳句と対照的な特徴を有する。
• For this reason, the senryu did not inherit the characteristics of the hokku, and explains for the dramatic difference between the senryu and the haiku.

• 以下の説明は多くの異なる理論を比較的対照することによって得られたものである。
• The explanation below was achieved by comparing and contrasting a variety of different theories.

• 西洋楽器の影響を受けて「近代化」したものが少なくない中国楽器とは対照的である。
• Contrastingly, many Chinese traditional musical instruments have been 'modernized' due to the influence of Western musical instruments.

• なお、山間部の集落では過疎化が著しく、麓の市街地とは対照的な表情を見せている。
• Settlements in the mountain area have serious depopulation problems, which makes a contrast with the situation of downtowns at the foot of mountains.

• 忠勝は、自分とは対照的に重武装であり、全身に傷だらけの井伊直政を批判している。
• Tadakatsu contrasted himself with Naomasa II, criticizing his heavy armor and how he was covered with wounds.

• 劇場の場合とは対照的に、相撲興行の場から枡席は一度もその姿を消すことがなかった。
• Unlike masuseki in theaters, the masuseki for watching sumo have been a constant feature of the sport.

• 彼は自身の人生と友のそれが対照的なことを痛切に感じ、それが彼には不公平に思えた。
• He felt acutely the contrast between his own life and his friend's and it seemed to him unjust.

• このような点については藤原京以降の「...京」と呼ばれるものとは対照的といえる。
• In this regard, it is not like other places with names ending with 'kyo' established in and after Fujiwara-kyo.

• 十五夜のグレゴリオ暦（新暦）での該当日はこちらの8月15日 (旧暦)対照表を参照。
• See this reference table of August 15th (old calendar) for the corresponding date of the fifteenth night in the Gregorian calendar (new calendar).

• 医薬と対照的に特に手術による治療に関連があるか、要求しているか、の影響を受けやすい
• relating to or requiring or amenable to treatment by surgery especially as opposed to medicine

• これはほとんどの大名が単に統治しただけとは対照的に、清正の熊本での事業ことによる。
• It was due to Kiyomasa's undertakings in Kumamoto in contrast to most of the daimyo, who just ruled their territories.

• 前項の財産目録及び貸借対照表が書面をもつて作成されているときは、当該書面の閲覧の請求
• If the inventory of property and the balance sheet under the preceding paragraph have been prepared in the form of paper documents, a request for the inspection or copying of said documents

• 最終事業年度に係る貸借対照表の負債の部に計上した額の合計額が二百億円以上であること。
• that the total sum of the amounts in the liabilities section of the balance sheet as of the end of its Most Recent Business Year is 20,000,000,000 yen or more;

• ハッカーコミュニティでは、それとは対照的に、ある人の成果こそがその人の主張でもある。
• In the hacker community, by contrast, one's work is one's statement.

• しかし、その対照的な評価には、「内実を知らない浅薄な見方にすぎない」との批判がある。
• However, some evaluate the situation in a completely opposite way, criticising such opinions as 'nothing but the shallow view of someone who doesn't know the truth.'

• 特に官軍として活躍したわけではない紀州藩が和歌山県の名を残したのとは対照的であった。
• Contrastively the name of Wakayama remained in the Kishu Domain which did not make a strong showing as Imperial army.

• 中間連結貸借対照表等及び連結貸借対照表等は、電磁的記録をもつて作成することができる。
• Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. may be prepared in the form of an Electromagnetic Record.
• Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. may be prepared in the form of electromagnetic record.

• 梵文和訳仏説無量寿経：支那五訳対照；梵文和訳仏説阿弥陀経：支那二訳対照（1908年）
• Bussetsu Muryoju-kyo (the Sutra of the Buddha of Immeasurable Life), Japanese translation from Sanskrit texts in comparison with five Chinese versions, and Bussetsu Amida-kyo (The Sutra on Amida Buddha), Japanese translation from Sanskrit texts in comparison with two Chinese versions (1908)

• 観音菩薩が宝冠の前面に化仏を表すのと対照的に、勢至菩薩の場合は水瓶を付けることが多い。
• Whereas Kannon Bosatsu have an artificial Buddha on the front of the diadem, Seishi Bosatsu customarily have a water jug.

• 同じ足利氏の後裔でも、大名・喜連川氏として存続できた鎌倉公方家の後裔とは対照的である。
• In contrast, the descendant of the Kamakura Kubo could continue as the Kitsuregawa clan of daimyo (Japanese feudal lord), though they were a descendant of the Ashikaga clan like Hirashima Kubo.

• したがって、選挙による選出である衆議院とは対照的に、貴族院は世襲貴族をその中心に据えた。
• So, in contrast to the House of Representatives, Kizokuin placed the hereditary peers in the center of the House.

• 設定し、又は変更しようとする業務規程（変更の場合においては、新旧の対照を明示すること。）
• Approved organization exposition that he/she intends to establish or change (in case of change, comparison of the original and the being changed shall be clearly presented)

• 月見で食べる月見団子と対照的に桜色（薄い赤色）・白色・緑色などの色で華やかな色彩をつける。
• In contrast to tsukimi dango (rice dumpling for moon viewing) prepared for tsukimi, hanami dango are bright like cherry blossoms, pink, white, and green.

• 油彩とリトグラフという比較障害があるとしても、ファンタン＝ラトゥールの絵とは好対照である。
• This is in marked contrast to the painting by Fantin-Latour despite the difficulty in comparing oil paintings and lithography.

• 幹部級の女形と若手女形が共演する全段中最も明るい場面で、これが九段目の悲劇と好対照をなす。
• This is the most light-hearted scene in the entire act, in which a high-ranking onnagata (actor playing female roles) and a young onnagata play together, and it presents a strong contrast to the tragedy depicted in Act Nine.

• 会計資料は、事業年度末に締めるものとし、貸借対照表と収入支出計算書を作成できるようにする。
• The accounts shall be closed at the end of the financial year to enable a balance sheet and the income and expenditure accounts to be drawn up.

• 御内人と外様御家人という両者が時宗と結ぶ関係のあり方は対照的で、両者の対立は必然であった。
• It was inevitable that miuchibito and the maternal relatives of the Tokuso family opposed each other due to their contrasting relationships with Tokimune.

• 法人にあつては、その定款及び登記事項証明書並びに最近の損益計算書、貸借対照表及び事業報告書
• In case of a corporation, the articles of incorporation, the certificate of the registry and the recent profit and loss statement, balance sheet and business report.

• 最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成された損益計算書の内容
• an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet;

• 設定し、又は変更しようとする運送約款（変更の認可の申請の場合は、新旧の対照を明示すること。）
• Conditions of carriage to be established or changed (in case of change, clearly indicating a comparison between the current and proposed conditions of carriage.)

• 1542年に父・亮政が没したため後を継いだが、武勇に優れた父とは対照的に武勇に冴えなかった。
• In 1542, when his father Sukemasa died, Hisamasa succeeded to his position as head of the family, but unlike his father he was not celebrated for his valor.

• 組合は、主務省令で定めるところにより、その成立の日における貸借対照表を作成しなければならない。
• A cooperative shall prepare a balance sheet as of the date of its formation, pursuant to the provisions of an ordinance of the competent ministry.

• 光信は、園城寺勧学院客殿障壁画などを残し、永徳とは対照的な、大和絵風の繊細な画風を特色とした。
• Mitsunobu created the screen paintings in the Reception Hall of Kangakuin, Onjo-ji Temple; in contrast to Eitoku he specialized in delicate painting in the Yamatoe style.

• 乾山の性格は、遊び人で派手好きだった兄・光琳と対照的に内省的で、書物を愛し隠遁を好んだという。
• It is said that Kenzan had a reflective personality, and he was fond of reading as well as a recluse, in contrast to his brother Korin, who was a playboy and a showoff..

• ボブに付いて云えば、彼はどんなことでも受け入れるタイプだが、ジェーンは対照的にとても慎重派だ。
• As far as Bob is concerned, anything goes. By contrast, Jane is very cautious.

• 前三号に掲げるもののほか、定款、登記事項証明書、貸借対照表、損益計算書その他内閣府令で定める書類
• in addition to what is listed in the preceding three items, articles of incorporation, certificate of registered matters, balance sheet, profit and loss statement and other documents specified by a Cabinet Office Ordinance.

• 最近の事業年度における財産目録、貸借対照表、収支計算書その他の経理的基礎を有することを証する書類
• An inventory of property, balance sheet, income and expenditure statements for recent business years and other financial records certifying that such consumer organization has fiscal foundation

• 彼の質素な習慣、簡素な暮らしとあまりにも対照的なその輝きを見て、私は一言言わずにいられなかった。
• Its splendour was in such contrast to his homely ways and simple life that I could not help commenting upon it.

• 角を曲がると、後にしたサクス−コバーグスクエアとは絵画の裏と表ほどの著しい対照をなす道路に出た。
• The road in which we found ourselves as we turned round the corner from the retired Saxe-Coburg Square presented as great a contrast to it as the front of a picture does to the back.

• 貸借対照表は1列または2列で表示されます。'自動'の場合はページ幅に合わせて配置が調整されます。
• The balance sheet can be displayed with either 1 or 2 columns. 'auto' means that the layout will be adjusted to fit the width of the page.

• 本尊薬師如来を安置する「金堂」、「三宝院」などを中心に、上醍醐とは対照的な絢爛な大伽藍が広がる。
• Centered around the Kondo (main hall) and Sanboin, where Yakushi Nyorai statues are installed, the magnificent Daigaran (monastery) contrasts with Upper Daigo.

• 建築史家の伊藤毅は、中世の草庵の、中世の会所との対照的なありかたをみて、その関連性を述べている。
• Tsuyoshi ITO, who was a historian of architecture, saw a contrasting relation between the thatched hut and kaisho of medieval era, and commented on their relationship.

• 監査法人は、内閣府令で定めるところにより、その成立の日における貸借対照表を作成しなければならない。
• An audit corporation shall prepare a balance sheet as of the date of incorporation, in accordance with Cabinet Office Ordinance.

• しかし豊臣秀吉に茶堂として重用された利休とは対照的に、洛北に隠棲して孤高の茶三昧であったとされる。
• However, unlike Rikyu, who was appointed to the important post of Hideyoshi TOYOTOMI's tea master, Kenchu led a secluded life in the north, immersing himself in the tea ceremony.

• 投資法人は、内閣府令で定めるところにより、その成立の日における貸借対照表を作成しなければならない。
• An Investment Corporation shall prepare a balance sheet as of the day of its establishment, pursuant to the provisions of a Cabinet Office Ordinance.

• 低地に作られ、通常は堀の外側に掘った土を盛った土塁がある（対照的に、中世の土塁は堀の内側にある）。
• Moat settlements of this period were built in lowlands, and usually had an earthen wall on the outer side of the moat (whereas in the Medieval period earthen walls were built on the inner side).

• 設定し、又は変更しようとする使用料金の種類及び額（変更の届出の場合は、新旧の対照を明示すること。）
• The type and amount of said charges to be set or changed (in the case of a change, the comparison of old and new descriptions or values shall be clearly indicated).

• 受託信託会社等の更迭又は特定目的信託契約終了の場合における信託財産に係る財産目録及び貸借対照表の承認
• approval of the inventory of assets and balance sheet pertaining to the trust property in cases where the Fiduciary Trust Company, etc. is replaced or where the Specific Purpose Trust Contract terminates; and

• 譲受人が法人である場合は、その定款及び登記事項証明書並びに最近の損益計算書、貸借対照表及び事業報告書
• In case where the transferee is a corporation, the articles of incorporation, the certificate of the registry and the recent profit and loss statement, balance sheet and business report.

• 設定し、又は変更しようとする運航規程又は整備規程（変更の場合においては、新旧の対照を明示すること。）
• Operation manual or maintenance manual to be established or changed (in case of change, indicating comparison of the current and the proposed)

• 同時代の同じ京焼の名手である青木木米とは全く対照的な作風で、多種多彩で癖がない作品を大量に製作した。
• His style was totally different from that of Mokubei AOKI, who was also a contemporary master of Kyo yaki, and he created a lot of ceramic works of great variety and free of idiosyncrasies.

• 事業報告書、貸借対照表、収支決算書又は財産目録に記載すべき事項を記載せず、又は不実の記載をしたとき。
• when it has failed to enter matters to be entered in a business report, a balance sheet, a statement of settlement of accounts or an inventory of assets, or has made a false entry.

• 前項の場合において、同項の貸借対照表について承認の決議があったときは、解散の決議があったものとみなす。
• In the case referred to in the preceding paragraph, if a resolution approving the balance sheet set forth in that paragraph has been made, it shall be deemed that a resolution for dissolution has been adopted.

• 料理屋の精進料理は、時としては仏教の食事に関する概念とは対照的な美食を目的として調製することすらある。
• Shojin ryori at restaurants are sometimes cooked with the aim of providing dainty food that is in contradiction to the Buddhist notion of a meal.

• 特定目的会社は、内閣府令で定めるところにより、その成立の日における貸借対照表を作成しなければならない。
• A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare a balance sheet as of the date of its formation.

• ある有機体への効果を検査し、ある既存の基準とその結果を対照させることである物質の生物学的活動を測ること
• appraisal of the biological activity of a substance by testing its effect on an organism and comparing the result with some agreed standard

• 1つの項目（まれな）か2つ以上の項目（複数の）と対照的に2個の項目かユニットを示す文法的な数のカテゴリ
• a grammatical number category referring to two items or units as opposed to one item (singular) or more than two items (plural)

• 光孝天皇の加冠によって元服した長兄時平と対照的に、寛平2年（890年）、宇多天皇の加冠により殿上で元服。
• In contrast to the eldest brother Tokihira, whose coming-of-age ceremony was carried out by Emperor Koko, his coming-of-age ceremony was carried out at the court by Emperor Uda in 890.

• 『栄花物語』は『大鏡』とは対照的に批判精神に乏しく、物語性を重要視するあまり、史実との齟齬を多く有する。
• Compared to 'Okagami' (The Great Mirror),' Eiga Monogatari' has less of a critical spirit, and it treats the narrative as being so important that the descriptions are often inconsistent with history.

• 起源となった中国茶では現在もっぱら金属製（主にステンレス製）や耐熱ガラス製やかんを使うのとは対照的である。
• In contrast to Senchado, nowadays metallic (mainly stainless steel) and heat-resistant glass made kettles are commonly used for Chinese tea, which was the origin of Senchado.

• 会津藩と庄内藩の処分については、新政府内においても「厳罰論」と「寛典論」に分かれたが対照的な処分となった。
• Punishment of the Aizu Domain was contrasted with that of the Shonai Domain, dividing the new government into two opinions of 'severe punishment' and 'lenient punishment'

• 前各号に掲げる場合以外の場合　会社計算規則第六編第二章の規定による最終事業年度に係る貸借対照表の要旨の内容
• in the cases other than those listed in the preceding items:　the contents of a balance sheet pertaining to the final business year pursuant to the provisions of Part VI, Chapter II of the Ordinance on Accounting of Companies.

• 受け取られるが、まだ収入にはなっていない（通常、会社の貸借対照表において現在の債務であると考えられる）収入
• income received but not yet earned (usually considered a current liability on a company's balance sheet)

• 丸太小屋の反対側では、大きなたきびが燃えきって、たえず赤い残り火が月の青白い明かりとまったく対照的だった。
• On the other side of the house an immense fire had burned itself into clear embers and shed a steady, red reverberation, contrasted strongly with the mellow paleness of the moon.

• それぞれ、一理あるとの理解を示しつつ、梅謙次郎の外弁慶と富井政章の内弁慶ぶりが対照的だったと回顧している。
• Hozumi looked back on that time and commented that they showed contrasting characters, as Masaakira TOMII was uchibenkei (bossy at home, submissive outside), while Kenjiro UME was sotobenkei (arrogant outside, timid at home), although Hozumi thought that each of the two had a point.

• いわば「改良たかね錦」であるが、1980年代に同県への美山錦の導入が考えられたときに主たる比較対照となった。
• It might be called an improved 'Takane nishiki,' and it was used as the standard for comparison when Miyama nishiki was introduced into Akita Prefecture in the 1980s.

• 対照的に、現在は一部のメディア業界が自分たちの著作権作品に対して完全なコントロールを要求して騒ぎ立てている。
• Paradoxically, we live in an age where some media industries clamor for perfect control over their copyrighted works.

• クローブの源である花の芽のために、熱帯で広く栽培された、適度の大きさで、非常に対照的な赤い花を咲かせる常緑樹
• moderate sized very symmetrical red-flowered evergreen widely cultivated in the tropics for its flower buds which are source of cloves

• 怒りの表情をあらわにした持国天、増長天像と、眉をひそめ怒りを内に秘めた広目天、多聞天像の対照がみごとである。
• They have remarkable emotion in their facial expressions: Jikokuten and Zochoten show their anger and Komokuten and Tamokuten frown in an effort to hide their anger.

• 神社に安置される神像は「ご神体」とされて一般に公開されることはあまりなく、寺院における仏像とは対照的である。
• Since sculptures enshrined in shrines are regarded as 'Goshintai' (an object of worship housed in a Shinto shrine and believed to contain the spirit of a deity), they are rarely open to the public, which stands a stark contrast to Buddhist statues in temples.

• 豊後節の特徴は義太夫節の豪壮な性格とは対照的に、一中節の上品な性格を生かしたやわらかで艶っぽい語り口にあった。
• The characteristic of Bungo-bushi was its erotic manner of recitation based on the elegant nature of Icchu-bushi, which contrasted with the dynamic nature of Gidayu-bushi.

• 二条は優れた人物で「末の世の賢王におはします」（『今鏡』）と賞賛され、愚昧とされた父・後白河とは対照的だった。
• Emperor Nijo was a fine person, praised as 'a good Emperor in a degenerate age' ('Imakagami'), opposite to his ignorant father, Emperor Goshirakawa.

• このことは貴族などごく限られた人々しか家の紋章を用いないヨーロッパ各国とは、対照的な事例であると言えるだろう。
• This was in stark contrast to European countries, where only aristocrats could use a crest.

• 「対照的に、ぼくたちが生きてると思うんなら、なんとか言いなさいよ」と、「ディー」とついたほうがつけ加えました。
• `Contrariwise,' added the one marked `DEE,' `if you think we're alive, you ought to speak.'

• 設定し、又は変更しようとする運賃又は料金の額及びその算出基礎（変更の場合にあつては、新旧の対照を明示すること。）
• Amount of fares or charges to be established or changed and basis of calculation (in case of change, indicating comparison of the current and the proposed).

• それとは対照的に、秀吉は上記のような発言をしていることからしても尼子遺臣団に対してかなり好意的・同情的であった。
• In contrast to Nobunaga, Hideyoshi was amicable and sympathetic to the Amago Remnant Corps, as indicated by his remark to Nobutada ODA referred to above.

• 短歌の対象を分類する概念で、山川草木、花鳥風月等の自然を詠みこんだいわゆる自然詠と対照される分野であるとされる。
• Concept of classifying the subjects of tanka and contrasts with the field of shizenei which incorporates elements of nature such as mountains, rivers, plants and trees as well as flower, birds, the wind and the moon.

• 会員商品取引所は、主務省令で定めるところにより、通常会員総会の終結後遅滞なく、貸借対照表を公告しなければならない。
• A Member Commodity Exchange shall give public notice of its balance sheet without delay after conclusion of an ordinary general meeting of members.

• 伝統的な見解（1960年代のより自由主義または急進的な思想集団と対照的に）への回帰を表す政治または神学への取り組み
• an approach to politics or theology that represents a return to a traditional point of view (in contrast to more liberal or radical schools of thought of the 1960s)

• オーストリアの動物学者で、鳥の挙動を研究し、博識な性質と対照的に先天性の重要性を強調した（1903年−1989年）
• Austrian zoologist who studied the behavior of birds and emphasized the importance of innate as opposed to learned behaviors (1903-1989)

• 事業者は、採光及び照明については、明暗の対照が著しくなく、かつ、まぶしさを生じさせない方法によらなければならない。
• The employer shall ensure that lighting and illumination are provided in such a way that they do not cause dazzling or a striking contrast of light and darkness.

• 対照をするのに適当な相手方の筆跡がないときは、裁判所は、対照の用に供すべき文字の筆記を相手方に命ずることができる。
• If the opponent's handwriting that is suitable for comparison is unavailable, the court may order the opponent to write letters to be used for comparison.

• 前項の報告書には、報告書を提出する会社の最近一事業年度の事業報告、貸借対照表及び損益計算書を添付しなければならない。
• The written report described in the preceding paragraph shall include as attachments a business report, a balance sheet and a profit and loss statement of the company submitting the written report for the most recent business year.

• 届出会社の最近一事業年度の事業報告、貸借対照表及び損益計算書並びに総株主の議決権の百分の一を超えて保有するものの名簿
• Business reports, balance sheets and profit and loss statements for the most recent business year and lists of shareholders each holding in excess of one percent of the voting rights of all shareholders of notifying companies

• 優先出資社員は、前項において準用する会社法第四百九十七条第二項の規定による貸借対照表の承認について、議決権を有する。
• Preferred Equity Members shall have voting rights for the approval of the balance sheet under Article 497(2) of the Companies Act as applied mutatis mutandis pursuant to the preceding paragraph.

• 当該公益目的事業を行うのに必要な経理的基礎を有することを明らかにする財産目録、貸借対照表その他の内閣府令で定める書類
• Documents provided for in Cabinet Office Ordinance that certify that it has the accounting base necessary to operate the business for public interest purposes in question such as inventory of property, balance sheet or others

• 小規模個人再生においては、再生債務者は、第百二十四条第二項の規定による貸借対照表の作成及び提出をすることを要しない。
• In the case of rehabilitation for individuals with small-scale debts, the rehabilitation debtor shall not be required to prepare and submit balance sheets under the provision of Article 124(2).

• ピカニニ族はフックの道義心を信じて疑わなかったので、その夜の行動はフックのものとは全くといっていいほど対照的でした。
• The Piccaninnies, on their part, trusted implicitly to his honour, and their whole action of the night stands out in marked contrast to his.

• 生涯を通して破天荒な女性関係を持ち続けた義満と、常に兄に従順であった満詮との対照的な生き様を物語るエピソードである。
• This episode tells completely opposing ways of life of Yoshimitsu, who had continuously unheard-of love affairs throughout his life, and of Mitsuakira who had been always been obedient to his elder brother.

• 中国の律を低いものから高いものへと並べ、西洋音楽の音名と対照すると以下のようになる（規準音である黄鐘をCとした場合。）
• The following is the Ritsu of China that are placed in the order of lowest to highest, in comparison with the pitch name of western music (Kosho [the first note of the ancient chromatic scale]; the reference tone, is set at C).

• 一億総懺悔論に見られる東久邇宮の考え方は、過去の政治指導者こそが責任を負うべきとの重光外相の考え方とは対照的であった。
• The logic of Higashikuninomiya shown in 'A national confession of Japanese war guilt' was in contrast to that of Foreign Minister Shigemitsu who insisted that past political leaders were exactly the persons who should take responsibility.

• また、この時期設立の帝大は全て地方名が大学名として採用され、その他の帝大が都市名を冠しているのとは対照的となっている。
• The imperial universities established in this period were named after regions and other Imperial Universities were named after cities.

• 他の蘇我氏一族である蘇我赤兄、蘇我果安らが弘文天皇側に付いたのとは対照的な行動であり、天武天皇の「命の恩人」とも言える。
• Given that other members of the Soga clan such as SOGA no Akae and SOGA no Hatayasu backed Emperor Kobun, Yasumaro's position was contrasting and it is not too exaggerated to say that he 'saved the life of Emperor Tenmu.'

• これはアマテラスとスサノオという対照的な性格を持った神の間に何もしない神を置くことでバランスをとっているとする説もある。
• Some say this is an effort to strike a balance by placing a quiet, inactive god between two gods of contrasting characteristics: Amaterasu and Susanoo.

• 前項の貸借対照表及び事務報告並びにこれらの附属明細書は、内閣府令で定めるところにより、監査役の監査を受けなければならない。
• The balance sheet and administrative report as well as the annexed detailed statements referred to in the preceding paragraph shall be audited by company auditors pursuant to the provisions of a Cabinet Office Ordinance.

• その画風は、同時代人の土佐光信の伝統的な大和絵風とは対照的に、水墨を基調とし、中国宋・元の画法を元にした「漢画」であった。
• His painting style was 'kanga,' with ink painting based on the brushwork of Sung and Yuan in China, in contrast to the traditional Yamatoe of his contemporary, Mitsunobu TOSA.

• 前項の申請書には、定款、会社の登記事項証明書、貸借対照表、損益計算書その他の主務省令で定める書類を添付しなければならない。
• The articles of incorporation, certificate of registered matters of the company, balance sheet, profit and loss statement and other documents specified by an ordinance of the competent ministry shall be attached to the written application under the preceding paragraph.

• 吸収合併存続株式会社商品取引所において最終事業年度がないときは、吸収合併存続株式会社商品取引所の成立の日における貸借対照表
• when the final business year does not exist at the Member Commodity Exchange Surviving an Absorption-Type Merger, a balance sheet as on the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger;

• この頃から、師匠の蕪村とは対照的な画風である円山応挙に接近、文人画の味わいを残しつつ、写実的な作風へと転進し、画境を開く。
• From about this time, he became closer to Okyo Maruyama, whose picture had a contrasting style to that of his master Buson, and he broke new ground in his paintings, by changing his style to a more realistic one while conserving a taste for literati painting.

• 以降も、町人文化に対応した三千家とは対照的に、西本願寺に加えて武家との交わりを重ねて華美を戒め古儀に徹しながら幕末を迎える。
• In contrast with the Sansenke, which went along with merchant culture, the Yabunouchi-ryu remained close to samurai families, as well as Nishi Hongan-ji Temple, and focused on avoiding pomp and maintaining ancient rites to the end of Edo Period.

• 事業年度に係る貸借対照表　事業年度の末日（事業年度の末日以外の日において評価すべき場合にあっては、その日。以下同じ。）の翌日
• a balance sheet pertaining to a business year:　the day following the last day of the business year (in the case where valuation shall be carried out on a day other than the last day of the business year, said day; the same shall apply hereinafter).

• 処分価格を付すことが困難な資産がある場合には、第一項の貸借対照表には、当該資産に係る財産評価の方針を注記しなければならない。
• In the case where there are assets whose disposal price is difficult to record, a balance sheet set forth in paragraph (1) shall include a note to show the policy for property valuation pertaining to said assets.

• その漆黒の髭は、蒼白な顔色に、まことに変な対照でありまたその目は、熱病にでもつかれている者のように、キョロキョロとしていた。
• That coal-black beard was in singular contrast to the pallor of his face, and his eyes were as bright as if he had a fever.

• 対照的に、要素が、他の要素又は層に対して、「直接上」、「直接接続」又は「直接結合」という場合には、介在する要素又は層はない。
• In contrast, when an element is referred to as being "directly on," "directly connected to" or "directly coupled to" another element or layer, there are no intervening elements or layers present.

• 不規則さと傾斜するセリフと細いストロークと太いストローク間の対照がほとんどないことが特徴の（18世紀のデザインに基づく）書体
• a typeface (based on an 18th century design) distinguished by irregularity and slanted ascender serifs and little contrast between light and heavy strokes

• 『焼く』という意味の単語が由来とされる、フランス語で台所や料理法を意味する『キュイジーヌ』(cuisine)とは対照的である。
• This is quite a contrast to 'cuisine' originating as a French word meaning 'roasting' and now means kitchen or cooking method.

• 短歌の対象を分類する概念で、人の生活する場である社会と社会に対する認識等を詠んだいわゆる社会詠と対照される分野であるとされる。
• Shizen-ei is a concept for classifying different subjects of tanka, considered to be the category in contraposition to what has been referred to as Shakai-ei (poems about society) which describes various matters, including the society in which people live and the perception toward the society.

• 届出会社及び相手会社の最近一事業年度の事業報告、貸借対照表及び損益計算書並びに総株主の議決権の百分の一を超えて保有するものの名簿
• Business reports, balance sheets and profit and loss statements for the most recent business year and lists of shareholders each holding in excess of one percent of the voting rights of all shareholders of the notifying company and the other company

• 屋根の上の滑（なめら）かな白い雪の蒲団と、地面の上のやや汚（よご）れた雪とに対照して、家の正面は可なり黒く、窓は一層黒く見えた。
• The house fronts looked black enough, and the windows blacker, contrasting with the smooth white sheet of snow upon the roofs, and with the dirtier snow upon the ground;

• 組合員は、経済産業省令で定めるところにより、組合の成立後速やかに、組合の成立の日における組合の貸借対照表を作成しなければならない。
• The partners shall prepare balance sheet of a Partnership as of the date of formation of the Partnership promptly after the formation of the Partnership as provided by Ordinance of the Ministry of Economy, Trade and Industry.

• 駄菓子という名称は、当時の高級菓子の名称である上菓子の対照としてつけられたもので、関西地方では雑菓子（ざつがし）とも称されている。
• Dagashi was named to mark the contrast with 'jogashi', which were snacks of a higher quality, and in the Kansai area dagashi are also called 'zatsugashi' (miscellaneous confectionery).

• 財産目録、貸借対照表その他の紛争解決等業務を行うために必要な経理的な基礎を有することを明らかにする書類であつて内閣府令で定めるもの
• An inventory of assets, balance sheet, and any other documents that certify that the relevant person has the necessary financial basis for conducting Dispute Resolution, etc., which are specified by Cabinet Office Ordinance;

• 当該新設合併消滅株式会社商品取引所において最終事業年度がないときは、当該新設合併消滅株式会社商品取引所の成立の日における貸借対照表
• when the final business year does not exist at said Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger, a balance sheet as on the day of the establishment of said Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger;

• 設定し、又は変更しようとする運賃及び料金の種別及び額並びに期間、区間その他の条件（変更の届出の場合は、新旧の対照を明示すること。）
• Classification, monetary value, period, segments and other applicable conditions of tariffs and charges proposed to be established or changed (in case of change, indicating a comparison between the current and the proposed.)

• からくり人形などを見慣れていたため、日本人はロボットに対し親近感があり、ロボットに抵抗感のある欧米人とは対照的であるとする論もある。
• Some say that Japanese feel familiar with robots because they were used to seeing a karakuri ningyo and the like, in contrast to the Western people who feel antipathy to robots.

• 法第七十七条第一項において準用する会社法第四百九十二条第一項の規定により作成すべき貸借対照表については、この条の定めるところによる。
• A balance sheet to be prepared pursuant to the provisions of Article 492, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act shall be specified by this Article.

• とアリスはトゥィードルディーに移りましたが、どうせ「対照的！」と叫ぶだけに決まってるわ、と確信しておりまして、まさにその通りでした。
• said Alice, passing on to Tweedledee, though she felt quite certain he would only shout out `Contrariwise!' and so he did.

• VedasとBrahmanasを当てにするMimamsaと対照的にUpanishadsに根づいている6つの正統の哲学体系か観点の1つ
• one of six orthodox philosophical systems or viewpoints rooted in the Upanishads as opposed to Mimamsa which relies on the Vedas and Brahmanas

• 鎌倉幕府北条氏による後年の編纂書『吾妻鏡』において、梶原景時が悪人と断じられているのとは対照的に、重忠は賛美した記事が目立っている。
• In the compilation 'Azuma Kagami' (The Mirror of the East), Kagetoki KAJIWARA was referred to as an evil person, whereas Shigetada was praised in many articles.

• 吸収合併の直前に吸収合併存続株式会社商品取引所の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額
• in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately prior to the Absorption-Type Merger, the amount to be recorded in the liabilities section of said balance sheet.

• 吸収合併の直後に吸収合併存続株式会社商品取引所の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額
• in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately after the Absorption-Type Merger, the amount to be recorded in the liabilities section of said balance sheet;

• 吸収合併の直後に吸収合併存続株式会社商品取引所の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額
• in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately after the Absorption-Type Merger, the amount to be recorded in the assets section of said balance sheet;

• 会社及び地域会社は、毎事業年度終了後三月以内に、その事業年度の貸借対照表、損益計算書及び事業報告書を総務大臣に提出しなければならない。
• The Company and the Regional Companies shall submit to the Minister, within three months after the end of each business year, its balance sheet, profit and loss statement and a business report for that business year.

• 第十三条の規定に違反して、貸借対照表、損益計算書若しくは事業報告書を提出せず、又は不実の記載又は記録をしたこれらのものを提出したとき。
• When the Company or a Regional Company, in violation of the provisions of Article 13, has failed to submit their balance sheet, profit and loss statements, account or business report, or has submitted such documents containing a false statement;

• 前項の認可申請書には、当該議決権に係る株式を発行した会社の最近一事業年度の事業報告、貸借対照表及び損益計算書を添付しなければならない。
• The written application for approval described in the preceding paragraph shall include as attachments a business report, a balance sheet and a profit and loss statement of the company issuing shares relating to the voting rights for the most recent business year.

• 前項の場合において、定款、財産目録又は貸借対照表が電磁的記録で作成されているときは、書類に代えて当該電磁的記録を添付することができる。
• In the case referred to in the preceding paragraph, when the articles of incorporation, inventory of assets, or balance sheet is prepared in the form of Electromagnetic Records, such Electromagnetic Records may be attached in lieu of the written documents.

• 会計監査人設置会社（資本金の額、最終事業年度に係る貸借対照表の負債の部に計上した額の合計額その他の事項を勘案して政令で定める者を除く。）
• A company with accounting auditors (excluding one specified by Cabinet Order by taking into consideration the amount of stated capital, the total amount of the liabilities reported on the balance sheet pertaining to the most recent business year, and any other matters)

• 父であり先代門主の勝如（大谷光照）が戦時下に青年期を過ごしたのと対照的に、光真は戦後の高度成長期を新門（門主後継者）として過ごしている。
• In contrast with Koshin's father Shonyo (Kosho OTANI), the former Monshu who spent his young adulthood during times of war, Koshin grew up during the years of high economic growth following the war as the Shinmon (successor of the Monshu).

• 最終事業年度に係る計算書類等の内容（最終事業年度がない場合にあっては、吸収合併存続株式会社商品取引所の成立の日における貸借対照表の内容）
• the contents of Financial Statements, etc. pertaining to the final business year (in the case where the final business year does not exist, the contents of a balance sheet as on the day of the establishment of the Member Commodity Exchange Surviving an Absorption-Type Merger);

• 設定し、又は変更しようとする運賃及び料金の種別及び額並びに期間、区間その他の条件（変更の認可の申請の場合は、新旧の対照を明示すること。）
• Classification, monetary value, period, segments and other applicable conditions of tariffs and charges which is going to be established (in case of the application for change, indicating a comparison between the current and the proposed.)

• これは兄の一人である藤原時光が同様に宮中からの退出を道長に妨害された一条天皇の中宮藤原定子のために退出の上卿を務めたこととは対照的である。
• His reaction was quite contrasting to that of FUJIWARA no Tokimitsu, one of his elder brothers, who served to facilitate the withdrawal of FUJIWARA no Teishi, the second consort of Emperor Ichijo (Chugu), from the Imperial Palace as Shokei (a high-ranking court noble) when Michinaga blocked her path.

• この時代の文化を金閣に代表される3代義満時代の華やかな北山文化と対照的に、銀閣に代表されるわび・さびに重きをおいた「東山文化」と呼ばれる。
• In contrast to the lavish Kitayama culture represented by Kinkaku from the 3rd Shogun Yoshimitsu's era, the culture of this period is called 'Higashiyama culture' that emphasizes wabi-sabi (simplicity and quietude) as represented by Ginkaku.

• その外国法人の国内において行う事業又は国内にある資産に係る当該事業年度の貸借対照表及び損益計算書並びにこれらの書類に係る勘定科目内訳明細書
• The balance sheet and profit and loss statement for the business year concerning the foreign corporation's business in Japan or assets in Japan, and a statement classified by items of accounts pertaining to these documents

• 港務局は、毎事業年度終了後二箇月以内に、財産目録、貸借対照表及び損益計算書を作成し、港務局を組織する地方公共団体に提出しなければならない。
• A port authority shall prepare an inventory of assets, a balance sheet and a statement of profit and loss and submit them to the local governments which established the port authority within two months following the end of each business year.

• 前項の認可申請書には、当該議決権に係る株式を発行した会社の定款、最近一事業年度の事業報告、貸借対照表及び損益計算書を添付しなければならない。
• The written application for approval described in the preceding paragraph shall include as attachments the articles of incorporation, a business report, a balance sheet and a profit and loss statement of the company issuing shares pertaining to the voting rights for the most recent business year.

• しかしその後、後冷泉天皇に皇子女が恵まれないのとは対照的に、茂子は王子貞仁（白河天皇）・篤子内親王（堀河天皇中宮）ら一男四女を次々と産んだ。
• However, after Moshi entered into court, on the contrary to Emperor Goreizei who did not have any children, she had one son and four daughters such as Prince Sadahito (Emperor Shirakawa), Imperial Princess Tokushi (Emperor Horikawa's Chugu (the second consort of an emperor)).

• ロサンゼルスから車で３時間のジョシュアツリー国立公園は、都会の生活とは全く対照的な場所であり、カリフォルニア州の最も大切な財産のひとつです。
• Located three hours by car from Los Angeles, Joshua Tree offers a stark contrast to city life and is one of California's greatest treasures.

• 頼俊はこの事件が原因で事実上失脚し、副将格の清原貞衡（清原真衡）が鎮守府将軍に任ぜられたのと対照的に延久蝦夷合戦の功を全く認められなかった。
• This incident made Yoritoshi lose his position and his military service at the Battle of Enkyo Ezo was not appreciated at all, while KIYOHARA no Sadahira (also known as KIYOHARA no Sanehira), who was the second-in-command of Yoritoshi's army, was appointed to be the Chinju-fu Shogun (Commander-in-Chief of the Defense of the North).

• 織部は、利休の「人と違うことをせよ」という教えを忠実に実行し、利休の静謐さと対照的な動的で破調の美を確立させ、それを一つの流派に育て上げた。
• Faithful to Rikyu's teaching that one should develop one's original style, Oribe established a style of dynamic 'aesthetic of discord' contrastive to the serene beauty of the style of Rikyu, and created a tea ceremony school based on his style.

• 委託者保護基金の会計においては、前項各号に掲げる勘定ごとに経理を区分し、それぞれについて貸借対照表勘定及び損益勘定を設けて経理するものとする。
• An account of the Consumer Protection Fund shall be separated for each account as set forth in the respective items of the preceding paragraph and each account shall be treated as a separate balance sheet account item and separate profit and loss account items.

• warez d00dzとの示唆的な対照性について加筆、「ソフトは自ら語るべきだ」との考えについての部分加筆、個人崇拝の回避に関する考えを加筆。
• Added instructive contrasts with warez d00dz, material on the `software should speak for itself' premise, and observations on avoiding personality cults.

• 文書の提出の命令又は送付の嘱託は、することができない。対照の用に供すべき筆跡又は印影を備える物件の提出の命令又は送付の嘱託についても、同様とする。
• No order to submit a document and no commission of sending of a document may be made or issued. The same shall apply to an order to submit an object which contains the handwriting or seal impression to be used for comparison or to commission the sending of such object.

• 他の光の2つの波長のみを混合することにより人がどんな色にも合うことができる色感の欠乏（正常色覚を持っている人々に必要とされる3つの波長と対照的に）
• a deficiency of color vision in which the person can match any given hue by mixing only two other wavelengths of light (as opposed to the three wavelengths needed by people with normal color vision)

• 法第二百二十九条（筆跡等の対照による証明）第一項に規定する筆跡又は印影の対照の用に供した書類の原本、謄本又は抄本は、調書に添付しなければならない。
• The original, transcript or extract of a document used for the comparison of handwriting or seal impressions prescribed in paragraph (1) of Article 229 (Proof by Comparison of Handwriting, etc.) of the Code shall be attached to the record.

• 前二項の規定により作成すべき貸借対照表及び損益計算書並びにこれらの附属明細書（以下「財務諸表」という。）は、電磁的記録をもって作成することができる。
• Balance sheets and profit and loss statements, as well as their detailed statements to be prepared pursuant to the preceding two paragraphs (the 'Financial Statements'), may be prepared in the form of Electromagnetic Records.

• 本来、粋、勇猛、精悍、ダンディズム、というイメージを持つ褌を、これらとは対照的な可憐な少年少女(特に少女)が締めると、却って可憐な魅力が強調される。
• When a fundoshi loincloth that keeps essential images of chic, bravery, virility and dandyism is worn by a pretty boy or girl (especially a girl) who has a contrasting image, the fundoshi loincloth may accelerate the effect of the wearers' prettiness.

• 第二十条の規定に違反して事業報告書、財産目録、貸借対照表若しくは収支計算書若しくは損益計算書を提出せず、又はこれらの書類に虚偽の記載をして提出した者
• A person who has, in violation of Article 20, failed to submit a business report, inventory list, balance sheet, or income and expenditure statements or profit and loss statements, or has submitted any of these documents containing false statements;

• 貸借対照表は、次に掲げる部に区分して表示しなければならない。ただし、必要がある場合には、純資産の部の名称として、出資の部の名称を用いることができる。
• A balance sheet shall indicate the values by classifying them into the following sections; provided, however, that the title of the contribution section may be used as the title of the net assets section if necessary:

• 吸収合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条第一項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照表
• a balance sheet which the Member Commodity Exchange Dissolved in an Absorption-Type Merger (limited to a Liquidating Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act;

• 逆に甲賀は「惣」と呼ばれる自治共同体を形成していたが各々が対等な立場にあった為に多数決の原理を重んじ、「伊賀惣国一揆」の運営ぶりとは対照的であった。
• On the other hand, Koka formed a self-governing community called 'So' in which people had an equal position and respected the principle of decision by majority, so it was contrast to the administration of 'iga sokoku ikki.'

• 法第四十五条第一項に規定する業務及び財産の状況を記載した書類は、貸借対照表、損益計算書及び事業報告（会社以外の者にあつては、これらに準ずる書類）とする。
• The documents describing the state of business and property prescribed in Article 45(1) of the Act shall be the balance sheet, the profit and loss statement, and the business report (in the case of a person who is not a corporation, equivalent documents).

• 前項の財産目録及び貸借対照表が電磁的記録をもつて作成されているときは、当該電磁的記録に記録された事項を主務省令で定める方法により表示したものの閲覧の請求
• If the inventory of property and the balance sheet under the preceding paragraph have been prepared in the form of electromagnetic records, a request for the inspection or copying of the matters recorded in said electromagnetic records that have been displayed by a method specified by an ordinance of the competent ministry

• 江戸時代には江戸幕府により三つ葉葵とは対照的に使用は自由にされ一般庶民にも浸透しこの紋の図案を用いた和菓子や仏具等の飾り金具が作られる等各地に広まった。
• During the Edo period, the Edo bakufu (Japanese feudal government headed by a shogun) permitted free use of the design in contrast to Mitsuba-aoi (Hollyhock with three leaves), and it spread amongst the general populace; Japanese confectionery and kazari-kanagu (decorative metal fixtures) of Buddhist alter articles with this design were made and spread throughout Japan.

• 他の新設合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条第一項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照表
• a balance sheet which another Member Commodity Exchange Dissolved in a Consolidation-Type Merger (limited to a Liquidating Member Commodity Exchange) has prepared pursuant to the provisions of Article 492, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act;

• また長岡京が大枝におかれなどしているところからみても、母方の土師氏一族が貴族として重んじられていったことはあきらかで、百姓であった父方とは好対照を示す。
• Even considering that Nagaoka-kyo (the ancient capital of Nagaoka) was located in Oe, it is clear that the Haji clan of her mother's side were revered as nobles, which was a marked contrast to the status of her father's side commoners.

• 受託者は、毎年一回、一定の時期に、法務省令で定めるところにより、貸借対照表、損益計算書その他の法務省令で定める書類又は電磁的記録を作成しなければならない。
• A trustee shall prepare a balance sheet, profit and loss statement, and any other documents or electromagnetic records specified by Ordinance of the Ministry of Justice, once each year, at a certain time, as provided for by Ordinance of the Ministry of Justice.

• 受託者は、限定責任信託の効力が生じた後速やかに、法務省令で定めるところにより、その効力が生じた日における限定責任信託の貸借対照表を作成しなければならない。
• The trustee shall, promptly after a limited liability trust has become effective, prepare a balance sheet as of the day on which it became effective, as provided for by Ordinance of the Ministry of Justice.

• 破産管財人は、前項の規定による評定を完了したときは、直ちに破産手続開始の時における財産目録及び貸借対照表を作成し、これらを裁判所に提出しなければならない。
• A bankruptcy trustee, when he/she has completed the evaluation under the provision of the preceding paragraph, shall immediately prepare an inventory of assets and a balance sheet as of the time of commencement of bankruptcy proceedings and submit these to the court.

• 三船敏郎は、主人公・山本勘助を気骨で勇壮に演じたのと対照的に中村錦之助（萬屋錦之介）扮する武田信玄は、どこにでもいそうな青二才風の朗々とした青年として演出。
• Toshiro MIFUNE played the main character Kansuke YAMAMOTO as a firm and brave person, and Kinnosuke NAKAMURA (Kinnosuke YOROZUYA), in contrast, played Shingen TAKEDA as an unremarkable inexperienced young man.

• 再生債務者等は、前項の規定による評定を完了したときは、直ちに再生手続開始の時における財産目録及び貸借対照表を作成し、これらを裁判所に提出しなければならない。
• The rehabilitation debtor, etc., when he/she has completed the evaluation under the provision of the preceding paragraph, shall immediately prepare an inventory of assets and balance sheets as of the time of commencement of rehabilitation proceedings and submit these to the court.

• 令第十三条に規定する負債の額は、貸借対照表の負債の部に計上されるべき負債の額（保証債務の額を含む。）から非居住者に対する債務の額を控除して算定するものとする。
• The amount of liabilities prescribed in Article 13 of the Order shall be calculated by deducting the amount of liabilities to Non-Residents from the amount of liabilities (including the amount of guaranteed debts) to be recorded in the liability section of the balance sheet.

• 最終事業年度に係る貸借対照表又はその要旨につき吸収合併存続株式会社商品取引所が会社法第四百四十条第一項又は第二項の規定により公告をしている場合　次に掲げるもの
• in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger gave public notice with regard to a balance sheet pertaining to the final business year or the substance thereof pursuant to the provisions of Article 440, paragraph (1) or paragraph (2) of the Companies Act:　what are listed as follows:

• 出家後、僅か数年で違う女性に手を出したと言われる花山法皇とは対照的に、藤原道長ら旧知の人達との交流は残しながらもその残り人生のほとんどを仏門の修行に費やした。
• Contrary to the Cloistered Emperor with whom it was passed down that he was with woman only after several years, Yoshichika spent almost all of his remaining life training in Buddhism after becoming a priest, while keeping in contact with old friends including FUJIWARA no Michinaga.

• 京都市営地下鉄北山駅 (京都府)付近、松ヶ崎通から北山大橋にかけて、現代建築に入居する飲食店や商店などが並び、伝統的な町並の京都市中心部と対照的な景観をなす。
• The street around Kitayama Station (Kyoto Prefecture) of Kyoto Municipal Subway/Kyoto City Subway and from Matsugasaki-dori Street to Kitayama-ohashi Bridge is lined with restaurants and shops housed in modern buildings, which is in contrast with the traditional appearance of Kyoto City.

• いろは順・部門別が便利であったらしく、文明16年（1484年）に成立した『温故知新書』（五十音に分けて部門別）や『下学集』などとは対照的に広く流布していった。
• Probably because the combination of the classifications in iroha order and by categories had been useful, the setsuyoshu began to circulate widely in contrast to other dictionaries, such as 'Onkochishinsho' (in which the words were classified in Japanese alphabetical order or aiueo order and subclassified by categories) published in 1484 or 'Kagaku-shu' (a Japanese dictionary made in the Muromachi period).

• 協会は、毎事業年度、財産目録、貸借対照表及び損益計算書（以下「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に経済産業大臣に提出しなければならない。
• The Institute shall make an inventory of property, a balance sheet and a statement of profit and loss (hereinafter collectively referred to as 'financial statement') for each business year and submit them to the Minister of METI within three months following the close of that business year.

• 吉野の金峰山（きんぷせん）で山岳修行を行い、また役行者に私淑して、以降途絶えていた修験道、即ち大峯山での修験道修行を復興したことで、真雅の活動と好対照とされる。
• Shobo's following activities were thought to form a marked contrast to Shinga's behavior: Shobo conducted mountain ascetic practices on Mt. Kinpu in Yoshino, and, by adoring EN no Gyoja (A semi-legendary holy man noted for his practice of mountain asceticism during the second half of the 7 century) in his heart, revived the mountaineering asceticism training in Mt. Omine, which was thought to have been abandoned after the disappearance of EN no Gyoja.

• 清算人は、就職の後遅滞なく、中央会の財産の状況を調査し、財産目録及び貸借対照表を作り、財産処分の方法を定め、これを総会に提出して、その承認を求めなければならない。
• The liquidator shall, without delay after assuming the position, investigate the status of the property of the FSBA, prepare an inventory of the property and a balance sheet, decide on the method for disposing of the property, submit the documents to the general meeting, and request approval.

• 直木孝次郎は何もかも失った大和とは対照的に新羅は唐をも破って朝鮮統一をしてしまったために大和は新羅から先進的な政治体制や文化を学ぶ一方で相当な危機感を持っていた。
• Kojiro NAOKI has pointed out the following; as opposed to Yamato which lost everything, Silla defeated even the Tang and achieved the integration of Korea, so that Yamato had a sense of crisis while it learned about advanced political systems and culture from the Silla.

• 前項の場合において、定款、貸借対照表又は損益計算書が電磁的記録で作成されているときは、書類に代えて電磁的記録（主務省令で定めるものに限る。）を添付することができる。
• In the case referred to in the preceding paragraph, when articles of incorporation, a balance sheet or a profit and loss statement is prepared in the form of electromagnetic records, the electromagnetic records (limited to those specified by the ordinance of the competent ministry) may be attached in lieu of documents.

• この武家と朝廷の確執に際し、実条は終始幕府側の意向に忠実に従い、同役（武家伝奏）の中院通村が後水尾帝の意に沿って行動したのと対照的であった（通村は翌年罷免された）。
• Seeing such discord between samurai and the imperial court, Saneeda faithfully obeyed the commands of the bakufu; this was in contrast to Michimura NAKANOIN, who like Saneeda held the position of bukedenso (liaison officers between the imperial court and the military government), but acted in accordance with the intentions of Emperor Gomizunoo (Michimura was dismissed the following year).

• 京阪石山坂本線は、京津線とは対照的に、2両編成の車両が琵琶湖湖岸、及び瀬田川河川敷に面した滋賀県大津市西部地域の住宅街や下町を走りぬけるノスタルジックな路線である。
• In contrast to the Keishin Line, the Keihan Ishiyama-sakamoto Main Line is a nostalgic one on which a vehicle consisting of two cars runs along the lakeside of Lake Biwa, as well as residential areas and downtown in the western part of Otsu City, Shiga Prefecture facing a river area of the Seta-gawa River.

• しかし、これは日本人論において比較対照になるのが過去において日本よりも優秀とされた欧米、特にイギリス、アメリカ、フランス、ドイツなどの列強先進国であったためである。
• However, it is because the countries compared with Japan in the essays were powerful developed countries such as U.S. and European countries, especially U.K., France, Germany, and so on, which were considered more excellent than Japan in the past.

• 組合員は、毎事業年度経過後二月以内に、経済産業省令で定めるところにより、その事業年度の組合の貸借対照表及び損益計算書並びにこれらの附属明細書を作成しなければならない。
• The partners shall, within two (2) months from the end of each business year, prepare balance sheet, profit and loss statement and their detailed statements of a Partnership for the relevant business year as provided by Ordinance of the Ministry of Economy, Trade and Industry.

• 「幽玄」を時に過剰なまでに追求した世阿弥・観世元雅の作品とは対照的に、信光の作品は、ショー的要素、同時代でいう｢風流（ふりゅう）｣を多く取り入れた華やかな作品が多い。
• In contrast to the works of Zeami and Motomasa KANZE, in which 'yugen' (elegance, calm, profundity, mixed with the feeling of mutability) was sometimes too much expressed, many Nobumitsu's works were spectacular filled with sensational events which were called 'furyu' (full of refined tastes) in those days.

• 千之丞は兄と対照的に多才な理論家で、狂言の新作や復曲をしたりオペラやミュージカルの演出を手がけたりと、多方面での活動が目立つが、近年は狂言師としても円熟味を増している。
• Sennojo, in contrast to his elder brother, is a versatile theorist and is remarkable in many fields such as creating new Kyogen, reproducing old Kyogen, or directing operas and musicals, but in recent years, he has matured and mellowed as a Kyogen performer.

• 前項に規定する「一年内」とは、次の各号に掲げる貸借対照表の区分に応じ、当該各号に定める日から起算して一年以内の日をいう（以下この条から第十六条の八までにおいて同じ。）。
• 'Within a Year' prescribed in the preceding paragraph refers to the days within a year from the days specified in the following items for the categories of balance sheet set forth respectively therein (hereinafter the same shall apply in this Article through Article 16-8):

• 経費の予算（第五十一条第一項に規定する経費の予算をいう。）の作成又は変更、財産目録、貸借対照表、損益計算書及び決算報告書の作成、剰余金の処分その他の会計に関する重要事項
• Making or altering a budget for expenses (a budget for expenses prescribed in Article 51, paragraph 1), preparing an inventory, balance sheet, profit and loss statement, and statement of accounts, and determining important matters concerning accounting including the appropriation of any surplus;

• 最終事業年度に係る貸借対照表につき吸収合併存続株式会社商品取引所が会社法第四百四十条第三項に規定する措置を執っている場合　会社法第九百十一条第三項第二十七号に掲げる事項
• in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger took measures prescribed in Article 440, paragraph (3) of the Companies Act with regard to a balance sheet pertaining to the final business year:　matters listed in Article 911, paragraph (3), item (xxvii) of the Companies Act;

• 同書の「光頼卿参内の事」の段には、得意絶頂の信頼に対して一歩も臆することなく堂々と正論を述べる光頼と、その態度に面目を失う信頼の姿とが、対照的な筆致で描き出されている。
• In the section of 'sandai (a visit to the Imperial Palace) of councilor Mitsuyori,' there is a description where Mitsuyori rightly made a commanding speech and Nobuyori, who showed a proud look, lost face to the contrary.

• これら外国から日本に対する公文書にはオランダ語の翻訳を附することが慣例となっていたため、英語とオランダ語を対照するのに都合がよく、これで英語の勉強をおこなったりもした。
• As it was a custom to add a Dutch translation to an official document in Japan, he took the advantage of the job to learn English by comparing English with Dutch of the documents.

• 第百七十六条第一項に規定する財産目録等並びに第百七十七条第一項の貸借対照表及び事務報告並びにこれらの附属明細書に記載し、又は記録すべき重要な事項についての虚偽の記載又は記録
• making false statements or records on important matters which should be stated or recorded in the Inventory of Property prescribed in Article 176(1) or in the balance sheet and administrative report and the annexed detailed statements thereof prescribed in Article 177(1);

• 前項の規定にかかわらず、その公告方法が第九百三十九条第一項第一号又は第二号に掲げる方法である外国会社は、前項に規定する貸借対照表に相当するものの要旨を公告することで足りる。
• Notwithstanding the provisions of the preceding paragraph, with respect to a Foreign Company for which the Method of Public Notice is a method listed in Article 939(1)(i) or (ii), it shall be sufficient to give public notice of a summary of what is equivalent to a balance sheet provided for in the preceding paragraph.

• 烏帽子と服は線描を使った東洋の伝統的な画法、相貌は西洋の陰影法や彩色法を使うという対照的な技法を用いながら、全く違和感なく融合させ人物の内面まで感じさせる高い完成度をもつ。
• Blending two different painting style perfectly - the Oriental traditional painting one using drawing technique for describing eboshi (formal headwear for court nobles) and clothes and the Western style of shadowing and coloring methods for describing facial expression - succeeded in producing a high-quality picture that also expressed the inside of the character.

• 清算人は、就職の後遅滞なく、製品安全協会の財産の状況を調査し、財産目録及び貸借対照表を作り、財産処分の方法を定め、これを経済産業大臣に提出してその承認を求めなければならない。
• Without delay after his/her employment, the liquidator shall investigate the situation of property of the Consumer Product Safety Association, prepare an inventory of property and a balance sheet, determine the method to dispose of property and submit reports of the preceding to the Minister of Economy, Trade and Industry for his/her approval.

• 前項の規定にかかわらず、その公告方法が第百九十四条第一項第一号又は第二号に掲げる方法である特定目的会社は、前項に規定する貸借対照表及び損益計算書の要旨を公告することで足りる。
• Notwithstanding the provisions of the preceding paragraph, with regard to a Specific Purpose Company for which the Method of Public Notice is a method set forth in Article 194(1)(i) or (ii), it shall be sufficient to give public notice of the gist of the balance sheet and profit and loss statement prescribed in the preceding paragraph.

• 兄の義家が河内源氏の棟梁として河内源氏全体の利益を図ったのに対して、義光は自身の利益を優先し、結果的に地方に所領を拡大することで、勢力を扶植していったともいえ、対照的である。
• In stark contrast to his older brother Yoshiie, who used his position as head of the Kawachi-Genji to benefit the entire clan, Yoshimitsu's first priority was benefiting himself, and as a result he greatly expanded the amount of territory under his control, thereby magnifying his own power and influence.

• 指定法人は、厚生労働省令で定めるところにより、毎事業年度終了後、事業報告書、貸借対照表、収支決算書及び財産目録を作成し、厚生労働大臣に提出し、その承認を受けなければならない。
• A Designated Juridical Person shall, pursuant to Ordinance of the Ministry of Health, Labour and Welfare, prepare a business report, a balance sheet, a statement of accounts, and an asset inventory, and submit said documents to the Minister for approval after each business year ends.

• 第一項の貸借対照表は、次に掲げる部に区分して表示しなければならない。この場合において、第一号及び第二号に掲げる部は、その内容を示す適当な名称を付した項目に細分することができる。
• A balance sheet set forth in paragraph (1) shall indicate the values by classifying them into the following parts. In this case, the parts listed in items (i) and (ii) may be broken down into sub-items with an appropriate title showing the contents:

• 前項の場合において、定款、財産目録、貸借対照表、損益計算書若しくは収支計算書又は事業報告書が電磁的記録で作成されているときは、書類に代えて当該電磁的記録を添付することができる。
• In the case referred to in the preceding paragraph, when the articles of incorporation, inventory of property, balance sheet, profit and loss statement or income and expenditure statement, or business reports have been prepared in the form of Electromagnetic Records, such Electromagnetic Records may be attached in lieu of the above-mentioned documents.

• そんなに快活な顔（特に黒人の）にかこまれ、トロピカルフルーツを食べ、なにより街の明かりが照らしているのは、僕らの闇と血でにいろどられたあの島での滞在ともっとも対照をなしていた。
• The sight of so many good-humoured faces (especially the blacks), the taste of the tropical fruits, and above all the lights that began to shine in the town made a most charming contrast to our dark and bloody sojourn on the island;

• 『犬神家の一族』では脚本第一稿からオカルト色を排除して謎解きドラマを押し出し、同時期の『八つ墓村 (1977年の映画)』（1977年、松竹、監督：野村芳太郎）と好対照を成した。
• 'The Inugami family' was a featured problem-solving drama without an occult touch from the initial writing of the script to contrast strongly with 'Yatsuhaka-mura' (Eight Tomb Village) (the film in 1977) (in 1977, Syochiku, directed by Yoshitaro NOMURA) released around the same time.

• この点、滋賀県内の西日本旅客鉄道（JR西日本）の駅でも広く利用できるJスルーやICOCAと対照的である（ただし、滋賀県内でJスルーカードやICOCAが使えるバス事業者もない）。
• Compared to Surutto KANSAI, the J-Thru card or the ICOCA card can be used widely in the West Japan Railway Company (JR West Japan) within Shiga Prefecture. (however, no bus company accepts the J-Thru card or ICOCA card in Shiga Prefecture).

• 同じ五奉行の増田長盛が同じく大坂城に留守居役として残り、大坂方（西軍）の情報を提供して家康に内通したにもかかわらず、関ヶ原の戦い後に所領を没収され改易されたのとは対照的である。
• His fate can be contrasted with Nagamori MASHITA, another Gobugyo who remained in Osaka Castle as a rusuiyaku (or caretaker) and secretly gave out information about the Osaka (Western) army to Ieyasu, but who had his estates confiscated and was dismissed from his position after the Battle of Sekigahara.

• 組合は、総会において出資一口の金額の減少の議決があつたときは、その議決の日から二週間以内に、財産目録及び貸借対照表を作成し、かつ、これらを主たる事務所に備え置かなければならない。
• When the general meeting has decided on a reduction of the unit amount of the contribution, the cooperative shall, within two weeks from the date of the resolution, prepare an inventory of property and a balance sheet and keep them at its principal office.

• その後道長の孫で従姉妹の禎子内親王が入内し第二王子尊仁（後三条天皇）始め一男二女を出産、それとは対照的に兄後一条がついに皇子の誕生を見ぬまま崩御したため、その後を受けて即位した。
• After that, Michinaga's grandchild and the Emperor's cousin, Princess Teishi, made an imperial consort's bridal entry into court as the Empress of the crown prince, and she had the second prince, Takahito (Emperor Go-Sanjo) as well as two other daughters; on the contrary, his brother Emperor Go-Ichijo died without any children, and consequently the Emperor Go-Suzaku succeeded to the throne.

• 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。）の規定により作成した貸借対照表
• a balance sheet which another Commodity Exchange Dissolved in a Consolidation-Type Merger (limited to a liquidating stock company or Liquidating Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph (1) of the Companies Act (including the case where it is applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act);
• a balance sheet which another Commodity Exchange Dissolved in a Consolidation-Type Merger (limited to a liquidating stock company or Liquidating Member Commodity Exchange) has prepared pursuant to the provisions of Article 492, paragraph (1) of the Companies Act (including the case where it is applied mutatis mutandis pursuant to Article 77, paragraph (1) of the Act);

• 事務局長は、これらの財務諸表を、会期検査委員会の報告書とともに、理事会が検討するために提示する。理事会は、会計資料と貸借対照表の承認をもって、予算執行に関する事務局長の責任を解く。
• The Director-General shall present these Annual Financial Statements to the Council for consideration together with the report of the Financial Audit Board. Upon approval of the Annual Financial Statements, the Council shall discharge the Director-General in respect of the implementation of the Budget.

• しかし、早々に自社製作を事実上中止した同社とは対照的にTV、アニメを含め徹底した自社製作を貫いてきた歴史が長く、世界最大級の映像コンテンツ企業としてポテンシャルが注目を浴びている。
• However, unlike Toho which practically stopped in-house production, Toei has long engaged in original work including TV programs and animation, and it is seen as having great potential to become one of the largest video-content companies in the world.

• 鉄道事業者は、国土交通省令で定めるところにより、その事業年度並びに勘定科目の分類及び貸借対照表、損益計算書その他の財務計算に関する諸表の様式を定め、その会計を整理しなければならない。
• The Railway Business Operator shall keep accounts by establishing its business year and the classification of the titles of account as well as forms of balance sheet, profit and loss statement, and other financial statements pursuant to the provision of an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism.

• 申請者の財産目録、貸借対照表、収支計算書又は損益計算書その他の当該申請に係る民間紛争解決手続の業務を行うのに必要な経理的基礎を有することを明らかにする書類であって法務省令で定めるもの
• The applicant's inventory list, balance sheets, income and expenditure statements or profit and loss statements, and other documents to verify that the applicant has the necessary financial base for carrying out the services of private dispute resolution relating to the application, as provided for by a Ministry of Justice Ordinance;

• 会員商品取引所は、主務省令で定めるところにより、財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案（以下「決算関係書類等」という。）を作成しなければならない。
• A Member Commodity Exchange shall create an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss (hereinafter referred to as 'Settlement related Documents, etc.').

• 破産財団に属する財産の総額が最高裁判所規則で定める額に満たない場合には、前項の規定にかかわらず、破産管財人は、裁判所の許可を得て、同項の貸借対照表の作成及び提出をしないことができる。
• Where the total amount of property that belongs to the bankruptcy estate is less than the amount specified by the Rules of the Supreme Court, notwithstanding the provision of the preceding paragraph, a bankruptcy trustee, with permission of the court, may choose not to prepare and submit the balance sheet set forth in said paragraph.

• 合併後存続する法人又は吸収分割により航空運送事業を承継する法人が現に航空運送事業を経営していないときは、定款及び当該法人の登記事項証明書並びに最近の貸借対照表、損益計算書及び事業報告書
• In case where the juridical person who continues to exist after the merger or succeeds to air transport services upon demerger does not manage air transport service yet, the articles of incorporation, the certificate of the registry of the juridical person concerned and the recent profit and loss statement, balance sheet and business report.

• 1910年になるまで朝鮮語に翻訳されたものは刊行されなかったが、日本がすぐ反応して多くの読者を獲得し、同時に翻刻・和訳・注釈と様々なバージョンが生み出されていったのとは好対照といえる。
• Until 1910 there was no Korean translated version and the fact is opposite to Japan, where people quickly responded to the new thoughts, many became readers of the book and various versions such as reprint, translated and with translator's notes came out.

• 一般ガス事業者は、経済産業省令で定めるところにより、その事業年度並びに勘定科目の分類及び貸借対照表、損益計算書その他の財務計算に関する諸表の様式を定め、その会計を整理しなければならない。
• A General Gas Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts by establishing its business year and classification of items of accounts, as well as forms of balance sheets, profit and loss statements and other statements on finance and accounting.

• 定款又は第三十四条の十五の三第一項の会計帳簿若しくは第三十四条の十六第一項の貸借対照表に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• When having failed to state or record the matters to be stated or recorded in the articles of incorporation or the accounting books set forth in Article 34-15-3(1) or the balance sheet set forth in Article 34-16(1) or having stated or recorded false matters

• 組合は、主務省令で定めるところにより、各事業年度に係る財産目録、貸借対照表、損益計算書、剰余金処分案又は損失処理案（以下「決算関係書類」という。）及び事業報告書を作成しなければならない。
• A cooperative shall prepare an inventory of property, a balance sheet, a profit and loss statement, and a plan for the appropriation of surplus or a plan for the disposal of losses (hereinafter referred to as 'settlement-related documents') and a business report pertaining to each business year, pursuant to the provisions of an ordinance of the competent ministry.

• 京では、紙漉きそのものが、律令体制の緩みによる原料の調達難から衰退したのとは対照的に、紙の加工技術で高度な技術を開発して、和紙の加工技術センターとして重要な地位を占めるようになっていく。
• In contrast to the decline of paper making because of the difficulty of procuring raw materials caused by the weakening of the administration, Kyoto occupied an important position as the center for paper processing techniques by developing advanced technical skills for processing paper.

• 工部美術学校がアーネスト・フェノロサらによって西洋美術学習・研究の発展を妨害され、後発の東京美術学校もフェノロサや岡倉天心の意向によりながらく西洋画科が置かれなかったのとは対照的である。
• While the study and research towards Western Painting was interrupted at the Technology Art School by Ernest Fenollosa, in contrast, the Department of Western Painting had not been established for a long time in Tokyo Fine Arts School, a school which was founded later, based on the will of Fenollosa and Tenshin OKAKURA.

• このため最近の本文比較研究では、「本来の大島本」（後の訂正が加わる前の最初に書かれた大島本の本文）とは別に「『源氏物語大成』の底本としての大島本」を一つの比較対照の本文とすることがある。
• Therefore, in the comparative text study in these days, the 'Oshima-bon manuscript which was used for the original text of 'Genji monogatari taisei'' is sometimes treated as one of the texts for collation in addition to 'the original Oshima-bon manuscript' (the original text of the Oshima-bon before it was corrected).

• 第四百四十条第三項の規定による措置をとることとするときは、同条第一項に規定する貸借対照表の内容である情報について不特定多数の者がその提供を受けるために必要な事項であって法務省令で定めるもの
• when taking measures under the provisions of paragraph (3) of Article 440, the matters prescribed by the applicable ordinance of the Ministry of Justice which are necessary for making the information contained in the balance sheet provided for in paragraph (1) of that Article available to the general public;

• 短時間労働援助センターは、厚生労働省令で定めるところにより、毎事業年度終了後、事業報告書、貸借対照表、収支決算書及び財産目録を作成し、厚生労働大臣に提出し、その承認を受けなければならない。
• The Part-Time Working Assistance Center shall, pursuant to the provisions of Ordinance of the Ministry of Health, Labour and Welfare, prepare a service report, a balance sheet, a statement of accounts , and the inventory of property, and submit them to the Minister of Health, Labour and Welfare for approval after each business year ends.

• 特定目的会社は、内閣府令で定めるところにより、定時社員総会の終結後遅滞なく、貸借対照表及び損益計算書（会計監査人設置会社でない特定目的会社にあっては、貸借対照表）を公告しなければならない。
• A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, give public notice of the balance sheet and profit and loss statement (for a Specific Purpose Company that is not a Company with Accounting Auditors, only a balance sheet) without delay after the conclusion of the annual general meeting of members.

• 吸収合併の直前に吸収合併存続株式会社商品取引所の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額から法第百四十四条の六第二項第二号の金銭の額を減じて得た額
• in the case of deeming that a balance sheet of the Member Commodity Exchange Surviving an Absorption-Type Merger was prepared immediately prior to the Absorption-Type Merger, the amount obtained by subtracting the amount of the money set forth in Article 144-6, paragraph (2), item (ii) of the Act from the amount to be recorded in the assets section of said balance sheet.

• 第二百十九条、第二百二十三条、第二百二十四条第一項及び第二項、第二百二十六条並びに第二百二十七条の規定は、対照の用に供すべき筆跡又は印影を備える文書その他の物件の提出又は送付について準用する。
• The provisions of Article 219, Article 223, Article 224(1) and (2), Article 226 and Article 227 shall apply mutatis mutandis to the submission or sending of a document or any other object which contains the handwriting or seal impression to be used for comparison.

• 柱・梁を基本構造とする日本建築と、煉瓦や石で壁を築いてゆく西洋建築は対照的な存在であり、20世紀のモダニズム建築の時代になると、近代建築の理念を先取りした点があるとして注目されるようになった。
• Japanese architecture, which mainly uses posts and beams, differs from Western architecture of bricks and stones, and traditional Japanese architecture gained attention in 20th century architectural modernism since it was ahead of its time in the use of modern architectural concepts.

• 会長は、通常総会の開催日の一週間前までに、事業報告書、貸借対照表、収支決算書及び財産目録（以下「決算関係書類」という。）を監事に提出し、かつ、これらを主たる事務所に備えて置かなければならない。
• The chairman shall submit a business report, a balance sheet, a statement of the settlement of accounts and an inventory of assets (hereinafter referred to as "documents relating to settlement of accounts") to the auditors at least one week prior to the date of the ordinary general meeting, and shall keep such documents at its principal office.

• 「団七の役は夏芝居らしくサッパリとしている中に、上方の芝居らしい粘りと曲な動きの面白みを見せなければならず・・・住吉前（鳥居前）の牢払いのむさくるしい姿から、二度目の床屋から出る浴衣姿との対照が。
• The role of Danshichi should show tenacity of kamigata plays and interest in movement of songs while being fresh because it's a summer play … The contrast from a dowdy figure of temporary release from a prison in Sumiyoshimae (Toriimae) to a figure wearing Yukata coming out from the second barber.

• 第百四条第七項に規定する措置をとることとするときは、同条第五項に規定する貸借対照表及び損益計算書の内容である情報について不特定多数の者がその提供を受けるために必要な事項であって内閣府令で定めるもの
• if the measures prescribed in Article 104(7) are to be taken, the matters which are necessary for making the information contained in the balance sheet and the profit and loss statement prescribed in paragraph (5) of that Article available to many and unspecified persons and which are specified by a Cabinet Office Ordinance;

• 子会社の株式の取得価額（最終の貸借対照表において別に付した価額があるときは、その価額）の合計額の当該会社の総資産の額に対する割合が百分の五十を超える会社（次号において「持株会社」という。）　六千億円
• A corporation whose ratio of the total acquisition value (or other value if it is so listed in the latest balance sheet) of the stocks of subsidiaries to the total assets of the said corporation exceeds fifty percent (referred to as 'holding company' in the next item):　Six hundred billion yen

• 矜羯羅童子は童顔で、合掌して一心に不動明王を見上げる姿に表わされるものが多く、制多迦童子は対照的に、金剛杵（こんごうしょ）と金剛棒（いずれも武器）を手にしていたずら小僧のように表現されたものが多い。
• Many kongara-doji are shown as baby-faced figures that stare toward Fudo Myoo intently with hands clasped in prayer, while on the contrary many Seitaka-doji are shown as naughty boys with kongosho (vajra club) and kongo-bo (both are weapons) in their hands.

• 貸借対照表は、会員商品取引所の財産状態を明らかにするため、事業年度の終わりにおけるすべての資産、負債及び純資産を記載し、又は記録し、会員その他の利害関係者にこれを正しく表示するものでなければならない。
• A balance sheet shall, for the purpose of clarifying the financial condition of a Member Commodity Exchange, include or record the entire assets, liabilities, and net assets thereof at the end of each business year, and indicate them accurately to Members and any other interested party.

• 特定会社等集団に属する会社等のうちに前号に掲げる会社等がない場合において、当該特定会社等集団に属する会社等のうちその貸借対照表上の資産の額が最も多い会社等　当該特定会社等集団に係る会社等集団保有議決権数
• Where no Company, etc. in the Specified Group of Companies, etc. falls under the category of the type of Company, etc. listed in the preceding item, a Company, etc. whose assets on the balance sheet are the largest among the Companies, etc. in the Specified Group of Companies, etc.:　The Number of Voting Rights Held by the Group of Companies, etc. for said Specified Group of Companies, etc.;
• Where no Company, etc. in a Specified Group of Companies, etc. falls under the type of Company, etc. listed in the preceding item, a Company, etc. whose assets in the balance sheet are the largest among the Companies, etc. belonging to the Specified Group of Companies, etc.:　the Number of Voting Rights Held by the Group of Companies, etc. in the Specified Group of Companies, etc.
• Where no Company, etc. in the Specified Group of Companies, etc. falls under the type of Company, etc. listed in the preceding item, a Company, etc. whose assets in the balance sheet are the largest among the Specified Group of Companies, etc.:　The Number of Voting Rights Held by the Group of Companies, etc. of the Specified Group of Companies, etc.

• 更生保護法人は、前条第二項の認可があったときは、その認可の通知のあった日から二週間以内に、法務省令で定めるところにより、財産目録及び貸借対照表を作成し、これをその主たる事務所に備え置かなければならない。
• When the approval of paragraph 2 of the preceding Article has been granted, the juridical person for offenders rehabilitation shall, within two weeks from the date of approval, make an inventory of assets and a balance sheet pursuant to the Ministry of Justice ordinance and keep them in the principal office.

• 株式会社は、第百十三条前段（第二百七十二条の十八において準用する場合を含む。）の規定により貸借対照表の資産の部に計上した金額がある場合には、その全額を償却した後でなければ、次に掲げる行為をしてはならない。
• Where any amount is credited to assets in the balance sheet pursuant to the provision of the first sentence of Article 113 (including the cases where it is applied mutatis mutandis pursuant to Article 272-18), a Stock Company shall not carry out any of the following activities unless such amount has been fully amortized.

• 第五十二条の二十八第五項の規定による措置をとることとするときは、中間連結貸借対照表等及び連結貸借対照表等の内容である情報について不特定多数の者がその提供を受けるために必要な事項であつて内閣府令で定めるもの
• When it wishes to take measures referred to in Article 52-28, paragraph (5), among matters necessary for allowing many and unspecified persons to receive the information contained in Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. set forth in Article 52-28, paragraph (5), those specified by Cabinet Office Ordinance.
• When it intends to take measures referred to in Article 52-28(5), among matters necessary for allowing many and unspecified persons to receive the information contained in Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. set forth in Article 52-28(5), those specified by a Cabinet Office Ordinance.

• 最終事業年度に係る計算書類等又は財産目録、貸借対照表及び当該貸借対照表とともに作成された損益計算書（最終事業年度がない場合にあっては、他の新設合併消滅株式会社商品取引所の成立の日における貸借対照表）の内容
• Financial Statements, etc. or an inventory of property and a balance sheet pertaining to the final business year, and the contents of a profit and loss statement prepared along with said balance sheet (in the case where the final business year does not exist, a balance sheet as on the day of the establishment of another Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger);
• Financial Statements, etc. or an inventory of property and a balance sheet pertaining to the final business year, and the contents of profit and loss statement prepared along with said balance sheet (in the case where the final business year does not exist, a balance sheet as on the day of the establishment of another Incorporated Commodity Exchange Dissolved in a Consolidation-Type Merger);

• こういった重要権限の「中央集権」化は総本山の指揮統制を離れる「単立本山」の成立を許さない姿勢の表れであり、地元の住職が独自に文字曼荼羅本尊を書写し親しい信徒に下賜することもある身延系の日蓮宗とは対照的である。
• These 'centralization' of important powers shows the prohibition of 'independent honzan' beyond the control of sohonzan, in contrast to the Minobu schools of Nichiren Sect, where the local chief priest himself makes a written copy of the principle image of Monji Mandala (mandala depicted Buddha in Chinese characters, scriptures, and so on) and gives away copies to his close believers.

• 意見の統合は、反対意見を十分にまた自由に対照した結果ではないなら、望ましいものではなく、人類が現在よりもはるかに真理のあらゆる面を理解できるようになるまでは、意見の多様性は悪いことではなくて、良いことあること。
• that unity of opinion, unless resulting from the fullest and freest comparison of opposite opinions, is not desirable, and diversity not an evil, but a good, until mankind are much more capable than at present of recognizing all sides of the truth,

• 第二十条第六項の規定による措置をとることとするときは、同項に規定する中間貸借対照表等、中間連結貸借対照表等及び連結貸借対照表等の内容である情報についてその提供を受けるために必要な事項であつて内閣府令で定めるもの
• When it wishes to take measures referred to in Article 20, paragraph (6), among matters necessary for receiving the information contained in Interim Balance Sheet, etc., Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. set forth in the Article 20, paragraph (6), those specified by Cabinet Office Ordinance; and
• When it intends to take measures referred to in Article 20(6), among matters necessary for receiving the information contained in Interim Balance Sheet, etc., Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. set forth in the Article 20(6), those specified by a Cabinet Office Ordinance; and

• 受託者は、毎年、法務省令で定める一定の時期において、法務省令で定めるところにより、限定責任信託の貸借対照表及び損益計算書並びにこれらの附属明細書その他の法務省令で定める書類又は電磁的記録を作成しなければならない。
• A trustee shall, once each year at a certain time as provided for by Ordinance of the Ministry of Justice, prepare a balance sheet and profit and loss statement for the limited liability trust, as well as annexed detailed statements of these and other documents or electromagnetic records specified by Ordinance of the Ministry of Justice.

• 更生保護法人は、毎会計年度終了後二月以内に、法務省令で定めるところにより、事業成績書、財産目録、貸借対照表及び収支計算書（収益事業については損益計算書）を作成し、これをその主たる事務所に備え置かなければならない。
• The juridical person for offenders rehabilitation shall, pursuant to a Ministry of Justice ordinance, make a work account report, an inventory of property, a balance sheet and a settlement account (a statement of profit and loss, in the case of a profit-making enterprise) within two months after the end of each fiscal year and keep them in the principal office.

• 私の記憶によると、我々がちょっとだけ訪問した際も、饒舌なラウンドヘイ牧師とは対照的に、トリジェニスは妙に無口で表情を沈ませた自閉的な男で、目をそらして座りながら、どうやら自分自身のことばかり考えているようだった。
• I remember that during our short visit we found the vicar garrulous, but his lodger strangely reticent, a sad-faced, introspective man, sitting with averted eyes, brooding apparently upon his own affairs.

• 同じく江戸城下の治安を預かる町奉行が役方（文官）であり、その部下である町与力や町同心とは対照的に、御先手組は番方であり、その部下である組与力・組同心の取り締まり方は極めて荒っぽく、江戸の民衆から恐れられたという。
• While Machi-yoriki and Machi-doshin were the subordinate of machi-bugyo (town magistrate) who were civil officers to maintain the public security of the Edo castle town, Kumi-yoriki and Kumi-doshin were under the control of the sakite-gumi, which was bankata (military officers), and regulated the Edo castle town so roughly that they were said to be feared by the Edo people.

• 一方、東日本は藩の規模が大きかったため、（急傾斜）棚田をつくる経済的インセンティブが働かず、棚田はあまりつくられないか、つくられた場合でも畔や土手は傾斜が緩やかな土盛りとなり、西日本とは対照的な棚田風景となった。
• On the other hand, there was little economic incentive for making Tanada (on a steep slope) in eastern Japan where most domains were large, so they rarely made Tanada, and when they did, dikes and mounds were mild land elevations and the sights of Tanada were quite different from those in western Japan.

• それとは対照的に清代中期の趙翼はその著『二十二史箚記』の中で世の中が昇平であり経済的な繁栄があったことで世の人々が文化を求め風雅を愛好するようになり、文人を歓迎し世評を高めさせることに繋がったという見方をしている。
• On the contrary, CHO Yoku who lived in the middle of the Qing Dynasty described in his book 'Niju-ni shi sakki' (Reading memo on twenty-two historical books) that since society had been peaceful and enjoyed economic prosperity, people came to seek cultural life and love elegance and taste, which led to the tendency to welcome Bunjin and rise their social status.

• 無限責任組合員は、毎事業年度経過後三月以内に、その事業年度の貸借対照表、損益計算書及び業務報告書並びにこれらの附属明細書（第三項において「財務諸表等」という。）を作成し、五年間主たる事務所に備えて置かなければならない。
• The general partners shall prepare within three months after the end of each business year and maintain at the principal office for a period of five years thereafter the balance sheet, profit and loss statement and business report, along with their detailed attachments (referred to as 'Financial Statements, Etc.' in paragraph 3) for the business year concerned.

• 第百五十九条の規定による社員総会の承認により優先資本金の減少又は優先出資の消却を行う場合において、同条第一項の貸借対照表上の純資産の額について、特定目的会社の社員総会に対し、虚偽の申述を行い、又は事実を隠ぺいしたとき。
• in cases where a reduction in the Amount of Preferred Capital or cancellation of Preferred Equity is effected by approval granted at a general meeting of members under Article 159, when the person makes a false statement or conceals facts at the general meeting of members of a Specific Purpose Company with regard to the amount of net assets stated on the balance sheet set forth in paragraph (1) of that Article;

• ただし、女性を描くことを得意とする市川とは対照的に、男性路線であり、その長所は『殺人狂時代 (1967年の映画)』（1967年）などのアクションコメディに最大限に発揮され、宮崎駿など、当時の多くの若者に影響をあたえた。
• However, in contrast to Ichikawa, who was good at depicting women, he specialized in movies performed by actors in leading roles, and his forte flourished in action comedies such as 'Epoch of Murder Madness' (1967), influencing many young people at that time including Hayao MIYAZAKI.

• 支払基金は、介護保険関係業務に関し、毎事業年度、財産目録、貸借対照表及び損益計算書（以下この条において「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に厚生労働大臣に提出し、その承認を受けなければならない。
• The Payment Fund, with respect to business related to insured long-term care, shall prepare an inventory of property, Statement of Financial Position, and Statement of Operating Results (hereinafter referred to as "Financial Statements" in this Article) for every fiscal year, and submit said Financial Statements to the Minister of Health, Labour, and Welfare within three months after the end of said fiscal year, and obtain the approval of said Minister.

• 天文20年（1551年）、父信秀の葬儀の際、兄織田信長は仏前で抹香を投げつけるという愚行を行ったのに対し、勘十郎信行は「折目高なる肩衣・袴めし候て、あるべきごとくの御沙汰なり」（『信長公記』）と対照的な振る舞いであった。
• His elder brother Nobunaga ODA acted foolishly throwing incense powder at butsuzen (before the Buddha or a mortuary tablet) in a funeral ceremony for his father Nobuhide in 1551, where as Kanjuro Nobuyuki was described with opposing act as 'he dressed in a dignified manner and acted in accord with the rules of etiquette' ('Shinchoko-ki' [Biography of Nobunaga ODA]).

• 受益証券発行限定責任信託であって最終の貸借対照表（直近の第二百二十二条第四項の時期において作成された貸借対照表をいう。）の負債の部に計上した額の合計額が二百億円以上であるものにおいては、会計監査人を置かなければならない。
• A limited liability trust with certificate of beneficial interest which has reported a total of 20 billion yen or more in the liabilities section of its most recent balance sheet (meaning a balance sheet prepared at the most recent time set forth in Article 222, paragraph (4)) shall appoint an accounting auditor.

• 投資法人は、その投資主に対し、第百三十一条第二項の承認を受けた金銭の分配に係る計算書に基づき、利益を超えて金銭の分配をすることができる。ただし、貸借対照表上の純資産額から基準純資産額を控除して得た額を超えることはできない。
• An Investment Corporation may distribute any monies that are in excess of its Profits pursuant to the statements related to the distribution of monies approved under Article 131, paragraph (2); provided, however, that such monies shall not exceed the amount obtained by deducting the amount of the Net Assets Threshold from the amount of net assets stated on the balance sheet.

• 第一項各号に掲げる居住者は、その者に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日の属する年分の確定申告書に添付しなければならない。
• A resident listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said resident as well as any other documents specified by an Ordinance of the Ministry of Finance, to his/her final return form for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 受託者が法人である場合は、その定款及び登記事項証明書並びに最近の損益計算書、貸借対照表及び事業報告書（外国の法人については、その定款又はこれに準ずる書類並びに最近の損益計算書、貸借対照表及び事業報告書又はこれに準ずる書類）
• In case where the entrustee is a corporation, the articles of incorporation, the certificate of the registry and the recent profit and loss statement, balance sheet and business report (for foreign corporation, Articles of the incorporation or the equivalent documents and the recent profit and loss statement, balance sheet and business report or the equivalent documents)

• 定款、会員名簿、取引参加者名簿、議事録、財産目録、貸借対照表、損益計算書、業務報告書、剰余金処分案、損失処理案又は決算報告書に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• When a person has failed to include matters which should be included in the articles of incorporation, a member register, a Trading Participant register, minutes, an inventory of property, a balance sheet, a profit and loss statement, a business report, a proposed appropriation of surplus, a proposed appropriation of loss or a settlement of accounts or has included a false statement

• 前項の場合において、定款若しくは貸借対照表が電磁的記録で作成されているとき、又は損益計算書について書面に代えて電磁的記録の作成がされているときは、書類に代えて電磁的記録（内閣府令で定めるものに限る。）を添付することができる。
• In the case referred to in the preceding paragraph, an Electromagnetic Record (limited to those specified by a Cabinet Office Ordinance) may be attached in place of written documents if the articles of incorporation or a balance sheet are prepared in the form of an Electromagnetic Record or an Electromagnetic Record is prepared for a profit and loss statement in place of a written document.

• 破産管財人は、第百五十三条第二項又は第百五十七条の規定により報告書等（報告書、財産目録又は貸借対照表をいう。以下この条において同じ。）を裁判所に提出したときは、遅滞なく、当該報告書等を債権者委員会にも提出しなければならない。
• A bankruptcy trustee, when he/she has submitted written reports, etc. (meaning written reports, inventory of assets or balance sheets; hereinafter the same shall apply in this Article) to the court pursuant to the provisions of Article 153(2) or Article 157, without delay, shall also submit said written reports, etc. to the creditors committee.

• 特殊関係株主等である居住者は、当該居住者に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日の属する年分の確定申告書に添付しなければならない。
• A resident who is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said resident as well as any other documents specified by an Ordinance of the Ministry of Finance, to his/her final return form for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 中国唐を代表する『欧陽詢九成宮醴泉銘』・『虞世南孔子廟堂碑』・『チョ遂良雁塔聖教序』などの作品は、行頭・行末を揃え、左右の文字の位置を揃え、行をまっすぐに書いており、上述の「散らし書き」といかに対照的な書字法であるかが分かる。
• In works representative of Tang dynasty period China, such as Ouyang Xun's 'Jiu Cheng Gong Li Quan Ming,' Yu Shinan's 'Kong Zi Miao Tang Bei,' and Chu Suiliang's 'Yan Ta Sheng Jiao Xu,' the start and end points of the lines and their position left and right are always aligned and the lines are written straight, in contrast to the uneven 'chirashi-gaki' style described above.

• これは、晩年の武蔵が度々吉岡との勝負を語っていたという逸話と対照的であり、『五輪書』に岩流との勝負についての記述が全くない事実を考えると晩年の武蔵は舟島での岩流との勝負について自ら語ることが殆どなかったと推測することができる。
• In his late years, Musashi often told about the fights with the Yoshioka, however, as for the duel with Ganryu, there remain very few reliable tales and Musashi himself didn't mention anything about it in 'Gorin no sho,' therefore, presumably, he scarcely told about the duel with Ganryu in Funa-shima.

• 前号に規定する場合において、第八百十九条第三項に規定する措置をとることとするときは、同条第一項に規定する貸借対照表に相当するものの内容である情報について不特定多数の者がその提供を受けるために必要な事項であって法務省令で定めるもの
• in the cases prescribed in the preceding item, if the Foreign Company intends to take the measure prescribed in Article 819(3), the matters prescribed by the applicable ordinance of the Ministry of Justice which are necessary for making the information contained in what is equivalent to the balance sheet provided for in paragraph (1) of that Article available to the general public;

• これに対し、ほぼ同時期に行われた大隈重信の葬儀は、同じ首相経験者であり維新の元勲であったのにもかかわらず国葬にならなかったものの（「国民葬」とされた）、各界の著名人が出席し、一般参列者によってごった返すなどあまりに対照的だった。
• On the other hand, the funeral service of Shigenobu OKUMA, which was held around the same time, was attended by famous people from a variety of fields, and the venue was crowded with the general attendants although his was not a state funeral (it was a 'national funeral' instead), even though Okuma was also a former Prime Minister and a genkun of the Imperial Restoration just as Yamagata had been.

• 記入は、貸借対照表の勘定と予算支出及び収入の勘定とを明確に区別し、予算項目名に従って分類し、また現金に係る活動と物納に係る活動を区別する。会計計画の策定と運用のための詳細な条件は、第Ⅲ.19条で規定される実施方法によって決定される。
• Entries shall be classified according to a nomenclature of budgetary items which makes a clear distinction between the balance sheet accounts and the accounts of budgetary expenditure and income, and shall distinguish between cash and in-kind activities. The detailed conditions for drawing up and operating the accounting plan shall be determined by the implementing measures provided for in Article III.19.

• 公社の昭和五十九年四月一日に始まる事業年度に係る決算並びに財産目録、貸借対照表及び損益計算書については、日本電信電話公社法第十条第二項第二号及び第五十八条第一項（監事の監査報告書に係る部分に限る。）に係る部分を除き、なお従前の例による。
• With respect to the account settlement and general inventory, balance sheet and profit and loss statement of the Public Corporation for the business year commencing on April 1, 1984, precedents shall continue to apply, except parts pertaining to Article 10 paragraph (2) item (ii) and Article 58 paragraph (1) (limited to part related to the audit report to be submitted by the auditor) of the Nippon Telegraph and Telephone Public Corporation Act.

• 投資法人は、第百三十一条第二項の承認を受けた金銭の分配に係る計算書に基づき、利益（貸借対照表上の純資産額から出資総額等の合計額を控除して得た額をいう。次条第一項及び第三項において同じ。）の全部又は一部を出資総額に組み入れることができる。
• An Investment Corporation may incorporate the whole or part of its Profits (meaning the amount obtained by deducting the sum total of the Total Amount of Investment, etc. from the amount of net assets stated on the balance sheet; the same shall apply in paragraph (1) and paragraph (3) of the following Article) into the total amount of investment under the statements related to the distribution of monies approved under Article 131, paragraph (2).

• 前項の規定にかかわらず、その公告方法が第五十七条第一号に掲げる方法である銀行持株会社は、内閣府令で定めるところにより、中間連結賃借対照表等及び連結貸借対照表等の要旨を公告することで足りる。この場合においては、同項ただし書の規定を準用する。
• Notwithstanding the provisions of the preceding paragraph, it would be sufficient for a Bank Holding Company which adopts the Method of Public Notice listed in Article 57, item (i) to give public notice of only the gist of Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. pursuant to the provisions of Cabinet Office Ordinance. In this case, the proviso to the preceding paragraph shall apply mutatis mutandis.
• Notwithstanding the provision of the preceding paragraph, it would be sufficient for a Bank Holding Company which adopts the Method of Public Notice listed in Article 57(i) to give public notice of only the gist of Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. pursuant to the provisions of a Cabinet Office Ordinance. The proviso to the preceding paragraph shall apply mutatis mutandis to this case.

• 認証紛争解決事業者は、その認証紛争解決手続の業務に関し、毎事業年度の経過後三月以内に、法務省令で定めるところにより、その事業年度の事業報告書、財産目録、貸借対照表及び収支計算書又は損益計算書を作成し、これを法務大臣に提出しなければならない。
• Certified dispute resolution business operators shall, as provided for by a Ministry of Justice Ordinance, prepare and submit to the Minister of Justice a business report, inventory list, balance sheet, and income and expenditure statements or profit and loss statements for each business year within three months after the end of the business year.

• 第一項の規定により同項各号に掲げる者の負う義務は、免除することができない。ただし、金銭の分配の時における貸借対照表上の純資産額から基準純資産額を控除して得た額を限度として当該義務を免除することについて総投資主の同意がある場合は、この限りでない。
• No exemption shall be granted from the obligation assumed by the persons listed in the items of paragraph (1) pursuant to that paragraph; provided, however, that this shall not apply to cases where all the Investors have consented to grant an exemption within the limit of the amount obtained by deducting the amount of the Net Asset Threshold from the amount of net assets stated on the balance sheet at the time of the distribution of monies.

• 徳川幕府が成立してから著しく評価を落とされた豊臣秀吉とは対照的に、信玄は『家康公を苦しめ、人間として成長させた武神』として、また信玄の手法を家康が参考にしたことから、『信玄の神格化＝家康の神格化』となるので幕府も信玄人気を容認していたとされる。
• In contrast with Hideyoshi TOYOTOMI, whose reputation was debased after the establishment of the Tokugawa shogunate, Shingen's reputation among common people was maintained and approved even by the Tokugawa shogunate since Shingen was regarded as 'bushin (the god of war) who gave Ieyasu hardships so that Ieyasu would grow up as a person,' and Ieyasu learned from Shingen's methods.

• 再生債務者等は、第百二十四条第二項又は第百二十五条第一項若しくは第二項の規定により報告書等（報告書、財産目録又は貸借対照表をいう。以下この条において同じ。）を裁判所に提出したときは、遅滞なく、当該報告書等を債権者委員会にも提出しなければならない。
• The rehabilitation debtor, etc., when he/she has submitted written reports, etc. (meaning written reports, inventory of assets or balance sheets; hereinafter the same shall apply in this Article) to the court pursuant to the provisions of Article 124(2) or Article 125(1) or (2), without delay, shall also submit said written reports, etc. to the creditors committee.

• 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.

• 第二百二十二条第二項の会計帳簿、同条第三項の貸借対照表又は同条第四項若しくは第七項の書類若しくは電磁的記録を作成せず、若しくは保存せず、又はこれらに記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、若しくは虚偽の記載若しくは記録をしたとき。
• when the person has failed to prepare or preserve the accounting books set forth in Article 222, paragraph (2), the balance sheet set forth in paragraph (3) of said Article or the documents or electromagnetic records set forth in paragraph (4) or paragraph (7) of said Article, when the person has failed to state or record matters that should be stated or recorded in these documents or records, or when the person has made false statements or records;

• 前項第四号に掲げる書類を添付する場合において、定款若しくは貸借対照表が電磁的記録で作成されているとき、又は損益計算書について書面に代えて電磁的記録の作成がされているときは、書類に代えて電磁的記録（内閣府令で定めるものに限る。）を添付することができる。
• When attaching documents set forth in item (iv) of the preceding paragraph, an Electromagnetic Record (limited to those specified by a Cabinet Office Ordinance) may be attached in place of written documents, if the articles of incorporation or balance sheet are prepared in the form of an Electromagnetic Record or an Electromagnetic Record is prepared for a profit and loss statement in place of a written document.

• 支援センターは、毎事業年度、貸借対照表、損益計算書、利益の処分又は損失の処理に関する書類その他法務省令で定める書類及びこれらの附属明細書（以下「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に法務大臣に提出し、その承認を受けなければならない。
• The JLSC shall prepare a balance sheet, profit and loss statement, documents concerning the disposal of profit and losses, other documents provided for in an Ordinance of the Ministry of Justice, and a detailed statement (hereinafter referred to as the Financial Statements) for every business year, submit them to the Minister of Justice within three months of the end of every business year and obtain the approval of the Minister of Justice.

• ベテランの東野英治郎、小沢栄太郎らも含め、台詞を明快に発音できる新劇出身の俳優を多く起用した点は、同世代の石井輝男（新劇俳優嫌いを公言し、娯楽作品でもしばしば確信犯的に破綻させた）と対照的であり、洗練とダンディ、ウェルメイドを至上とする職人監督であった。
• In contrast to Teruo ISHII of the same generation (he publicly declared that he hated actors from the new school of drama, and he often assuredly destroyed the flow of the film even if it was an entertaining movie), Okamoto was a director with the spirit of a true artisan and always sought refinement, dandy-ism, and well-made jobs, by using experienced actors like Eijiro TONO and Eitaro OZAWA, and other actors from Shingeki (the new school of drama), who were trained to pronounce the lines clearly.

• 一方で、能作者としても傑出した存在であった観阿弥、世阿弥、元雅とは対照的に、彼の作になる能は残っておらず（伝音阿弥作とする曲もあるが、一般的には認められていない）、また伝書の類も存在しない（『能優須知』が『歌舞髄脳記』の著者とするが、近世の偽書である）。
• On the other hand, none of the noh composed by him remained, unlike Kanami, Zeami, and Motomasa who excelled as noh writers (there is a piece of music supposedly composed by 伝音阿弥 but not publicly confirmed), and no densho (books handed down from ancestors) are present (Noyusuchi (能優須知) claimed that he was the author of 'Kabuzuinoki' (The Essence of Dance and Song), but this was written by people of current days).

• 令第二条第九項第一号ニ（２）に規定する主務省令で定める額は、社債の取得を行つた日の属する事業年度の直前の事業年度末の貸借対照表（当該直前の事業年度がない場合にあつては、直前の貸借対照表）の負債の部に計上した額と当該取得した社債の金額とを合算した額とする。
• The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (9), item (i), (d), 2. of the Order, shall be the total of the amount stated in the liabilities section of the balance sheet at the end of the business year immediately preceding the business year during which bonds were acquired (where there is no such business year, the final balance sheet) and the amount of the relevant bonds that were acquired.

• 第一項の規定により貸借対照表を作成した第二種特定目的会社の当該貸借対照表上の純資産の額が、同項の資産流動化計画の定めるところに従った優先出資の消却をするために必要となる金額に満たない場合には、優先出資社員は、当該貸借対照表の承認についての議決権を有する。
• In cases where the amount of net assets stated on the balance sheet of a Type 2 Specific Purpose Company that prepares said balance sheet pursuant to the provisions of paragraph (1) is less than the amount necessary to cancel the Preferred Equity in accordance with the provisions of the Asset Securitization Plan set forth in that paragraph, the Preferred Equity Members shall hold the voting rights regarding the approval of said balance sheet.

• 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'.

• 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'.

• 清算執行人は、その就任後遅滞なく、清算投資法人の財産の現況を調査し、内閣府令で定めるところにより、第百五十条の二各号に掲げる場合に該当することとなつた日における財産目録及び貸借対照表（以下この条及び次条において「財産目録等」という。）を作成しなければならない。
• An executive liquidator(s) shall, without delay after assuming office, investigate the status of the property of the Investment Corporation in Liquidation at that time, and shall prepare an inventory of property and a balance sheet (hereinafter collectively referred to as the 'Inventory of Property, etc.' in this Article and the following Article) as of the day when the Investment Corporation in Liquidation has come to fall under the cases listed in the items of Article 150-2, pursuant to the provisions of a Cabinet Office Ordinance.

• 清算人は、その就任後遅滞なく、清算中の組合の財産の現況を調査し、経済産業省令で定めるところにより、第三十七条各号に掲げる事由に該当することとなった日における財産目録及び貸借対照表（以下「財産目録等」という。）を作成し、各組合員にその内容を通知しなければならない。
• The liquidator shall, without delay after assuming office as such, make an investigation of the current status of the assets of the Partnership in liquidation, prepare an inventory of property and balance sheet (the 'General Inventories') as of the date on which the Partnership falls under any of the events referred to in each item of Article 37 as provided by Ordinance of the Ministry of Economy, Trade and Industry, and notify each partner of the details of the General Inventories.

• 定款又は第五十五条第一項において準用する会社法第六百十五条第一項の会計帳簿若しくは第五十五条第一項において準用する同法第六百十七条第一項若しくは第二項の貸借対照表に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• When he/she failed to make a statement or record, or has made a false statement or record of what should be stated or recorded in the accounting books set forth in articles of incorporation or Article 615 (1) of the Companies Act, as applied mutatis mutandis pursuant to Article 55 (1), or in the balance sheet set forth in Article 617 (1) or (2) of the same Act, as applied mutatis mutandis in Article 55 (1);

• 協会は、毎事業年度、第四十六条の六に規定する総会の決議を経た後、遅滞なく、貸借対照表及び収支計算書を官報に公告し、かつ、貸借対照表、収支計算書、附属明細書、事業報告書及び監事の意見書を、事務所に備えて置き、内閣府令で定める期間、一般の閲覧に供しなければならない。
• The Institute shall, without delay, give a public notice of the balance sheet and cash flow statements in an official gazette every business year after the resolution of the general assembly meeting as prescribed in Article 46-6, as well as keep the balance sheet, cash flow statements, supplemental schedules, business report and written opinions of an auditor at the office and make them available for public inspection for a period specified by Cabinet Office Ordinance.

• この法律の施行の際現に旧 法第八条第一項の規定による指定を受けている者のこの法律の施行の日の前日を含む事業年度に係る事業報告書、貸借対照表、収支決算書及び財産目録について は、旧法第十四条第二項及び第二十四条（第三号に係る部分に限る。）の規定は、なお効力を有する。
• With respect to the business report, balance sheet, income and expenditure account statement and inventory of property of a person who has actually received the designation, as of the enforcement of this Act, pursuant to the provision of Article 8, paragraph (1) of the Old Act pertaining to the business year including the preceding day of the effective date of this Act, the provisions of Article 14, paragraph (2) and Article 24 (limited to the portion pertaining to item (iii)) of the Old Act shall remain in force.

• 電気事業者（特定規模電気事業者を除く。次項、第三十五条及び第三十 六条第一項において同じ。）は、経済産業省令で定めるところにより、その事業年度並びに勘定科目の分類及び貸借対照表、損益計算書その他の財務計算に関す る諸表の様式を定め、その会計を整理しなければならない。
• An Electricity Utility (excluding a Specified-Scale Electricity Utility; hereinafter the same shall apply in the next paragraph, Article 35 and Article 36, paragraph 1) shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, keep accounts by establishing its business year and classification of items of accounts, as well as forms of balance sheets, profit and loss statements, and other statements on finance and accounting.

• 旧機構の平成十五年四月一 日に始まる事業年度に係る決算並びに財産目録、貸借対照表及び損益計算書については、なお従前の例による。ただし、附則第二十条の規定による改正前の石油 代替エネルギー法（以下「旧石油代替エネルギー法」という。）第二十一条第一項の規定は、適用しない。
• With regard to the statement of the settlement of accounts, the inventory of assets, the balance sheet, and the profit and loss statement for the former Organization's business year beginning April 1, 2003, the provisions then in force shall remain applicable; provided, however, that the provisions of Article 21, paragraph (1) of the Act on the Promotion of the Development and Introduction of Alternative Energy prior to the revision under Article 20 of the Supplementary Provisions (hereinafter referred to as the 'Old Act on the Promotion of the Development and Introduction of Alternative Energy') shall not apply.

• 組合（信用協同組合及び第九条の九第一項第一号の事業を行う協同組合連合会を除く。）及び中央会は、毎事業年度、通常総会の終了の日から二週間以内に、事業報告書、財産目録、貸借対照表、損益計算書及び剰余金の処分又は損失の処理の方法を記載した書面を行政庁に提出しなければならない。
• Each business year, a cooperative (excluding a credit cooperative and a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i)) or an FSBA shall submit a business report, an inventory of property, a balance sheet, a profit and loss statement, and a document stating the method for the appropriation of the surplus or the disposal of losses to an administrative agency, within two weeks from the conclusion of the ordinary general meeting.

• 定款又は第三十条の三十第一項において準用する会社法第六百十五条第一項の会計帳簿若しくは第三十条の三十第一項において準用する同法第六百十七条第一項若しくは第二項の貸借対照表に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• Failure to make required statements or entries in, or the falsification of, the articles of incorporation or the account books required by Article 615, paragraph (1) of the Companies Act as applied mutatis mutandis to Article 30-30, paragraph (1) or the balance sheet required by Article 617, paragraph (1) or (2) of the Companies Act as applied mutatis mutandis to Article 30-30, paragraph (1);

• このような批判がなされる背景には、日本仏教における伝統宗派の多くは、1970年代以降「下からの近代化」を目指す動きの中で試行錯誤しながら教団体質の民主化を進めてきたのと対照的に、日蓮正宗は伝統的に管長一人に権力をより集中させており中央集権制を維持していることが挙げられる。
• There is a background for criticism of the above, on the contrary to many traditional religious schools in Japanese Buddhism who tried to democratize the nature of the religious group by going through trial and error in the movement of 'modernization from the base' after the 1970's, however, Nichiren Shoshu Sect has a tendency to traditionally focus political power on one person, kancho, and maintains the centralization of power.

• 当山派恵印法は、龍樹菩薩による霊異相承の伝から峰受法流とも呼ばれ、本山派峰中法流と対照されることがあるが、両派に共通する肝心は、実践第一を旨とし、世間の言語／思考に依るところの一切戯論を断絶して、山岳、或いは、人里の道場においても、ひたすら修行に打ち込むところにあると言える。
• Ein Ho (ritual) of Tozan School is also called Bujuho (practice on the mountain) School because of Rei sojo (initiation in an unseen and wondrous method) by Ryuju Bosatsu and is sometimes contrasted with Buchuho (practice on the mountains) School of Honzan School, however, it can be said that the main point common in both schools is to put the priority on practice; practitioners of austerity completely give up any meaningless discussion based on worldly words and thoughts; they only concentrate on practice in mountains or in training halls near which people live.

• 外国会社の登記をした外国会社（日本における同種の会社又は最も類似する会社が株式会社であるものに限る。）は、法務省令で定めるところにより、第四百三十八条第二項の承認と同種の手続又はこれに類似する手続の終結後遅滞なく、貸借対照表に相当するものを日本において公告しなければならない。
• A Foreign Company (limited to one for which the same kind of Company or the most similar Company in Japan is a Stock Company) that has completed registration of a Foreign Company shall, pursuant to the provisions of the applicable Ordinance of the Ministry of Justice, give public notice in Japan of what is equivalent to a balance sheet without delay after the conclusion of the same kind of procedure as the approval set forth in Article 438(2) or a procedure similar thereto.

• 銀行は、事業年度ごとに、内閣府令で定めるところにより、当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「貸借対照表等」という。）を作成しなければならない。
• A Bank shall, for each business year, prepare a balance sheet and profit and loss statement pertaining to the Interim Business Year of the business year (hereinafter referred to as 'Interim Balance Sheet, etc.' in this Article) and those pertaining to the entire business year (hereinafter referred to as 'Balance Sheets, etc.' in this Article) pursuant to the provisions of Cabinet Office Ordinance.

• 破産管財人が前項の規定による相続財産の管理及び処分を終えた場合において、残余財産があるときは、その残余財産のうち当該相続人に帰属すべき部分は、当該相続人の固有財産とみなす。この場合において、破産管財人は、その残余財産について、破産財団の財産目録及び貸借対照表を補充しなければならない。
• If there are any residual assets after a bankruptcy trustee has completed the administration and disposition of the inherited property under the provision of the preceding paragraph, the part of such residual assets that should belong to the heir in question shall be deemed to be the heir's own property. In this case, a bankruptcy trustee shall supplement the bankruptcy estate's inventory of assets and balance sheet with regard to such residual assets.

• 銀行は、事業年度ごとに、内閣府令で定めるところにより、当該事業年度 の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書 （以下この条において「貸借対照表等」という。）を作成しなければならない。
• A Bank shall, for each Business Year, prepare a balance sheet and profit and loss statement pertaining to the interim Business Year of the Business Year (hereinafter referred to as 'Interim Balance Sheet, etc.' in this Article) and those pertaining to the entire Business Year (hereinafter referred to as 'Balance Sheets, etc.' in this Article) pursuant to the provisions of a Cabinet Office Ordinance.

• 信用協同組合等は、総会の議決を経て、銀行の事業の一部又は他の信用協同組合等、信用金庫若しくは労働金庫の事業の全部若しくは一部を譲り受けることができる。この場合において、その対価が最終の貸借対照表により当該信用協同組合等に現存する純資産額の五分の一を超えない場合は、総会の決議を要しない。
• A credit cooperative, etc. may, following a resolution of the general meeting, receive a transfer of a part of the activities of a bank or all or part of the activities of another credit cooperative, etc., a Shinkin bank, or a labor bank. In this case, a resolution of the general meeting is not required if the value received in exchange for the transfer does not exceed one-fifth of the amount of net assets existing in the credit cooperative, etc. based on the final balance sheet.

• 基金は、事業年度（基金の成立の日を含む事業年度を除く。）の開始の日から三月以内に、前事業年度の貸借対照表及び損益計算書、財産目録並びに事業報告書及び予算の区分に従う決算報告書（以下この条において「財務諸表等」という。）を内閣総理大臣及び財務大臣に提出し、その承認を受けなければならない。
• A fund shall, within three months from the day of commencement of a business year (excluding the business year including the day of establishment of a Fund), submit to the Prime Minister and the Minister of Finance a balance sheet and profit and loss statement, an inventory of assets and business report, and statement of accounts according to the classification of budget (hereinafter collectively referred to as 'Financial Statements, etc.' in this Article) for the previous business year and obtain their approval.

• 認証の申請の日の属する事業年度の直前の事業年度の貸借対照表、収支計算書若しくは損益計算書及び当該事業年度末の財産目録又はこれらに準ずるもの（申請者が申請の日の属する事業年度に設立された法人又は法人でない団体で代表者又は管理人の定めのあるものである場合にあっては、その設立時における財産目録）
• The balance sheet, the income and expenditure account statement or the profit and loss statement for the business year immediately before the business year encompassing the day of the application for certification and an inventory list of property or a document equivalent thereto as of the end of such business year immediately before the business year encompassing the day of the application for certification (in cases where the applicant is a juridical person or an organization which is not a juridical person and which appoints a representative or an administrator that was established in the business year encompassing the day of the application, an inventory list of property as of the time of establishment)

• 調査機関は、毎事業年度経過後三箇月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらの作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。
• An Investigation Body shall, within three months from the end of each business year, prepare an inventory of property, a balance sheet, profit and loss statement or settlement of accounts, and business report (including Electromagnetic Records in cases where Electromagnetic Records are prepared in lieu of preparation of these documents; referred to as the 'Financial Statements, etc.' in the following paragraph) for such business year, and keep them at such Investigation Body's place of business for five years.

• 最終事業年度に係る貸借対照表（第四百三十九条前段に規定する場合にあっては、同条の規定により定時株主総会に報告された貸借対照表をいい、株式会社の成立後最初の定時株主総会までの間においては、第四百三十五条第一項の貸借対照表をいう。ロにおいて同じ。）に資本金として計上した額が五億円以上であること。
• that the amount of the stated capital in the balance sheet as of the end of its Most Recent Business Year (hereinafter in this (a) and (b) below referring to the balance sheet reported to the annual shareholders' meeting under the provision of Article 439 in cases provided for in the first sentence of such Article, and referring to the balance sheet under Article 435(1) in cases where the first annual shareholders' meeting after the incorporation of the Stock Company has not yet been held) is 500,000,000 yen or more; or

• 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.

• 委託者保護基金は、事業年度（第二百九十三条の登録を受けた日を含む事業年度を除く。）の開始の日から三月以内に、主務省令で定めるところにより、前事業年度の財産目録、貸借対照表、損益計算書、事業報告書及び決算報告書（以下この条において「財務諸表等」という。）を作成し、これを主務大臣に提出しなければならない。
• A Consumer Protection Fund shall draft an inventory of property, a balance sheet, a profit and loss statement, a business report and a settlement of accounts (hereinafter referred to as 'Financial Statements, etc.' in this Article ) for the previous business year and submit them to the competent minister pursuant to the provisions of an ordinance of the competent ministry within three months from the day of commencement of a business year (excluding the business year which includes the day of registration under Article 293).

• 中間貸借対照表等、貸借対照表等、中間連結貸借対照表等及び連結貸借対照表等は、電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものとして内閣府令で定めるものをいう。以下同じ。）をもつて作成することができる。
• Interim Balance Sheet, etc., Balance Sheet, etc., Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. may be prepared by Electromagnetic Record (meaning records produced by electronic forms, magnetic forms, or any other forms unrecognizable by human senses, which are for computer data-processing use specified by Cabinet Office Ordinance; the same shall apply hereinafter.).

• 清算人は、その就任後遅滞なく、清算特定目的会社の財産の現況を調査し、内閣府令で定めるところにより、第百六十四条各号に掲げる場合に該当することとなった日における財産目録及び貸借対照表（以下この条において「財産目録等」という。）を作成し、これらを社員総会に提出し、又は提供し、その承認を受けなければならない。
• A liquidator shall, without delay after assuming office, investigate the current status of the property of the Specific Purpose Company in Liquidation and, pursuant to the provisions of a Cabinet Office Ordinance, prepare an inventory of assets and a balance sheet (hereinafter collectively referred to as 'Inventory of Property' in this Article) as of the date on which the Specific Purpose Company in Liquidation has come to fall under the cases listed in the items of Article 164, and shall submit or provide them at a general meeting of members and obtain approval thereon.

• 特殊関係株主等である内国法人は、当該内国法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。次項において同じ。）に添付しなければならない。
• A domestic corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said domestic corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its final return form (meaning a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act; the same shall apply in the next paragraph) for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 中間貸借対照表等、貸借 対照表等、中間連結貸借対照表等及び連結貸借対照表等は、電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作ら れる記録であつて、電子計算機による情報処理の用に供されるものとして内閣府令で定めるものをいう。以下同じ。）をもつて作成することができる。
• Interim Balance Sheet, etc., Balance Sheet, etc., Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. may be prepared by electromagnetic record (meaning records produced by electronic forms, magnetic forms, or any other forms unrecognizable by human senses, which are for computer data-processing use specified by a Cabinet Office Ordinance; the same shall apply hereinafter.).

• 登記の申請書に添付すべき定款、議事録若しくは最終の貸借対照表が電磁的記録で作られているとき、又は登記の申請書に添付すべき書面につきその作成に代えて電磁的記録の作成がされているときは、当該電磁的記録に記録された情報の内容を記録した電磁的記録（法務省令で定めるものに限る。）を当該申請書に添付しなければならない。
• In cases where the articles of incorporation, minutes or final balance sheet to be attached to a written application for registration has been prepared in the form of an electromagnetic record, or in cases where an electromagnetic record has been prepared in lieu of documents to be attached to a written application for registration, an electromagnetic record (limited to one prescribed by an Ordinance of the Ministry of Justice) containing the contents of the information recorded in the above-mentioned electromagnetic records shall be attached to the written application.

• 第一項各号に掲げる内国法人は、当該内国法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各事業年度の確定申告書（法人税法第二条第三十一号に規定する確定申告書をいう。次項において同じ。）に添付しなければならない。
• A domestic corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said domestic corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its final return form (meaning a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act; the same shall apply in the next paragraph) for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 清算特定目的会社は、内閣府令で定めるところにより、各清算事務年度（第百六十四条各号に掲げる場合に該当することとなった日の翌日又はその後毎年その日に応当する日（応当する日がない場合にあっては、その前日）から始まる各一年の期間をいう。）に係る貸借対照表及び事務報告並びにこれらの附属明細書を作成しなければならない。
• A Specific Purpose Company in Liquidation shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare a balance sheet and an administrative report, as well as the annexed detailed statements thereof, for each Liquidation Year (meaning each one year period starting on the date immediately following the date on which the Specific Purpose Company in Liquidation has come to fall under the cases listed in the items of Article 164 or the anniversary of that date in subsequent years (in cases where such anniversary does not exist, the date immediately preceding)).

• 銀行持株会社は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間連結貸借対照表等を、その事業年度経過後三月以内に連結貸借対照表等を公告しなければならない。ただし、やむを得ない理由により当該三月以内にこれらの書類の公告をすることができない場合には、内閣総理大臣の承認を受けて、当該公告を延期することができる。
• A Bank Holding Company shall give public notice of its Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant Interim Business Year, and of Consolidated Balance Sheet, etc. within three months after the end of the relevant business year, pursuant to the provisions of Cabinet Office Ordinance; provided, however, that in the case where it is not possible to give public notice of these documents within the three months period due to a compelling reason, public notice thereof may be postponed by obtaining the Prime Minister's approval.

• 日本銀行は、財産目録及び貸借対照表については四月から九月まで及び十月から翌年三月までの半期ごとに、損益計算書についてはこれらの半期及び事業年度ごとに作成し、これらの書類（以下「財務諸表」という。）に関する監事の意見書を添付して、当該半期又は当該事業年度経過後二月以内に、これを財務大臣に提出し、その承認を受けなければならない。
• The Bank of Japan shall prepare an inventory of property and a balance sheet for each six-month period running from April through September and from October through March and prepare a profit and loss statement for each business year as well as for each six-month period mentioned above, and submit these documents (hereinafter referred to as 'financial statements') attached with Auditors' written opinions thereon to the Minister of Finance for approval within two months after the relevant six-month period or the business year has elapsed.

• 前項の規定により鉄道事業者が同項の損失及び費用に相当する額を貸借対照表の資産の部に計上した場合における会社法（平成十七年法律第八十六号）第四百六十一条第二項の規定の適用については、同項中「の合計額を減じて得た」とあるのは、「及び鉄道事業法第二十条第二項の規定により貸借対照表の資産の部に計上した金額の合計額を減じて得た」とする。
• As for the application of paragraph 2 of Article 461 of the Company Act (Act No. 86 of 2005) in the case where the Railway Business Operator recorded the amount equivalent to the loss and the cost in the preceding paragraph in the asset section of its balance sheet in accordance with the provision of the said paragraph,, the words 'obtained by reducing the total amount of' shall read as 'obtained by reducing the total amount that is recorded in the asset section of the balance sheet pursuant to the provision of paragraph 2 of Article 20 of the Railway Business Act'.

• 前項の規定にかかわらず、その公告方法（会社法第二条第三十三号（定義）に規定する公告方法をいう。以下同じ。）が第五十七条第一号に掲げる方法である銀行は、内閣府令で定めるところにより、中間貸借対照表等、貸借対照表等、中間連結対照表等及び連結貸借対照表等の要旨を公告することで足りる。この場合においては、同項ただし書の規定を準用する。
• Notwithstanding the provisions of the preceding paragraph, it would be sufficient for a Bank which adopts the Method of Public Notice (meaning the Method of Public Notice prescribed in Article 2, item (xxxiii) (Definitions) of the Companies Act; the same shall apply hereinafter) listed in Article 57, item (i) to give public notice only of the gist of Interim Balance Sheet, etc., Balance Sheet, etc., Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. pursuant to the provisions of Cabinet Office Ordinance. In this case, the proviso to the preceding paragraph shall apply mutatis mutandis.

• 登録講習機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらの書類が電磁的記録をもつて作成されている場合には当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、その事業年度の末日の翌日から五年を経過する日までの間、その事務所に備え置かなければならない。
• A Registered Training Agency shall, within three months after the end of each business year, prepare an inventory of property, balance sheet, a profit and loss statement or income and expenditure statement, and a business report (in cases where these documents are prepared in the form of Electromagnetic Records, such Electromagnetic Records shall be included; hereinafter collectively referred to as 'Financial Statements, etc.') and shall keep them at its office until the day when five years have passed since the day following the last day of relevant business year.

• 銀行持株会 社は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間連結貸借対照表等を、その事業年度経過後三月以内に連結貸借対照表等を公告し なければならない。ただし、やむを得ない理由により当該三月以内にこれらの書類の公告をすることができない場合には、内閣総理大臣の承認を受けて、当該公 告を延期することができる。
• A Bank Holding Company shall give public notice of its Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant interim Business Year, and of Consolidated Balance Sheet, etc. within three months after the end of the relevant Business Year, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that in the case where it is not possible to give public notice of these documents within the three months period due to a compelling reason, public notice thereof may be postponed by obtaining the Prime Minister's approval.

• 一方、山科小野の地に曼荼羅寺を建立して密教修行の活動拠点を築いた東密小野流の開祖／仁海、御室仁和寺で宇多天皇に灌頂を授けた益信の後進にして、広沢池ほとりに遍照寺を建立した東密広沢流の開祖／寛朝らが事相面の法孫として対照されるが、広沢流／益信とともに、後世野沢三十六流と呼ばれる真言事作法分流における重要な基点を創った法匠として捉える。
• Ningai, the founder of the Ono School of Tomitsu (Shingon Sect's esoteric teaching), established Mandala-ji Temple at Ono, Yamashina and founded the base for Esoteric Buddhism's practice, and Kancho, younger than Yakushin, who received the kanjo (a ceremony to be the successor) from Emperor Uda at Omuro-Ninna-ji Temple, founded the Hirosawa School of Tomitsu and established Hensho-ji Temple along the shores of Hirosawa-no-ike Pond, and others are thought to have been successors in practical training and contrasted with Shobo, however, it should be interpreted that Shobo as well as the Hirosawa School of Yakushin made important foundations in Shingon-ji Saho Bunryu (branch schools in manners of Shingon Sect), which was later called Yataku Sanjuroku-ryu (thirty-six schools of yataku (Ono School and Hirosawa School)).

• 特殊関係株主等である連結法人に係る連結親法人は、当該連結法人に係る特定外国法人の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付しなければならない。
• A consolidated parent corporation related to a consolidated corporation that is a specially-related shareholder, etc. shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign corporation related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 前項の規定により鉄道 事業者が同項の損失及び費用に相当する額を貸借対照表の資産の部に計上した場合における会社法（平成十七年法律第八十六号）第四百六十一条第二項の規定の 適用については、同項中「の合計額を減じて得た」とあるのは、「及び鉄道事業法第二十条第二項の規定により貸借対照表の資産の部に計上した金額の合計額を 減じて得た」とする。
• As for the application of paragraph 2 of Article 461 of the Company Act (Act No. 86 of 2005) in the case where the Railway Business Operator recorded the amount equivalent to the loss and the cost in the preceding paragraph in the asset section of its balance sheet in accordance with the provision of the said paragraph, , the words 'obtained by reducing the total amount of' shall read as 'obtained by reducing the total amount that is recorded in the asset section of the balance sheet pursuant to the provision of paragraph 2 of Article 20 of the Railway Business Act'.

• 前項の規定にかかわら ず、その公告方法（会社法第二条第三十三号（定義）に規定する公告方法をいう。以下同じ。）が第五十七条第一号に掲げる方法である銀行は、内閣府令で定め るところにより、中間貸借対照表等、貸借対照表等、中間連結対照表等及び連結貸借対照表等の要旨を公告することで足りる。この場合においては、同項ただし 書の規定を準用する。
• Notwithstanding the provision of the preceding paragraph, it would be sufficient for a Bank which adopts the Method of Public Notice (meaning the Method of Public Notice prescribed in Article 2(xxxiii)(Definitions) of the Companies Act; the same shall apply hereinafter) listed in Article 57(i) to give public notice only of the gist of Interim Balance Sheet, etc., Balance Sheet, etc., Interim Consolidated Balance Sheet, etc. and Consolidated Balance Sheet, etc. pursuant to the provisions of a Cabinet Office Ordinance. In this case, the proviso to the preceding paragraph shall apply mutatis mutandis to this case.

• 第一項各号に掲げる連結法人に係る連結親法人は、当該連結法人に係る特定外国子会社等の各事業年度の貸借対照表及び損益計算書その他の財務省令で定める書類を当該各事業年度終了の日の翌日から二月を経過する日を含む各連結事業年度の連結確定申告書（法人税法第二条第三十二号に規定する連結確定申告書をいう。次項において同じ。）に添付しなければならない。
• A consolidated parent corporation related to a consolidated corporation listed in each item of paragraph (1) shall attach a balance sheet and profit and loss statement for each business year regarding the specified foreign subsidiary company, etc. related to the said consolidated corporation as well as any other documents specified by an Ordinance of the Ministry of Finance, to its consolidated final return form (meaning a consolidated final return form prescribed in Article 2(xxxii) of the Corporation Tax Act; the same shall apply in the next paragraph) for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year.

• 前項の特定目的会社は、内閣府令で定めるところにより、定時社員総会の終結後遅滞なく、第五項に規定する貸借対照表及び損益計算書の内容である情報を、定時社員総会の終結の日後五年を経過する日までの間、継続して電磁的方法により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前二項の規定は、適用しない。
• A Specific Purpose Company as set forth in the preceding paragraph may, pursuant to the provisions of a Cabinet Office Ordinance, without delay after the conclusion of the annual general meeting of members, take measures to make the information contained in the balance sheet and profit and loss statement set forth in paragraph (5) continuously available to many and unspecified persons by Electromagnetic Means until the date on which five years have elapsed from the date of conclusion of the annual general meeting of members. In this case, the preceding two paragraphs shall not apply.

• 監査法人は、毎会計年度経過後二月以内に、計算書類（貸借対照表、損益計算書その他監査法人の財産及び損益の状況を示すために必要かつ適当な書類として内閣府令で定めるものをいう。次条及び第三十四条の三十二第一項において同じ。）及び業務の概況その他内閣府令で定める事項を記載した業務報告書を作成し、これらの書類を内閣総理大臣に提出しなければならない。
• An audit corporation shall prepare financial statement accounting (meaning a balance sheet, income statement and other documents categorized by Cabinet Office Ordinance as those necessary and appropriate for indicating the status of the property and the profit and loss of the audit corporation; the same shall apply in the following Article and Article 34-32(1)) and a business report describing the general situation of its business and other matters specified by Cabinet Office Ordinance, and submit those documents to the Prime Minister within two months after the termination of each fiscal year.

• 前項の外国会社は、法務省令で定めるところにより、第一項の手続の終結後遅滞なく、同項に規定する貸借対照表に相当するものの内容である情報を、当該手続の終結の日後五年を経過する日までの間、継続して電磁的方法により日本において不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、前二項の規定は、適用しない。
• A Foreign Company referred to in the preceding paragraph may, without delay after the conclusion of the procedure set forth in paragraph (1), pursuant to the provisions of the applicable Ordinance of the Ministry of Justice, take measures to make the information contained in what is equivalent to the balance sheet provided for in that paragraph available to the general public continually by the Electromagnetic Method until the day on which five years have elapsed from the day of the conclusion of such procedure. In such cases, the provisions of the preceding two paragraphs shall not apply.

• 前条第一項に規定する場合において、投資法人が金銭の分配により投資主に対して交付した金銭の総額が当該金銭の分配がその効力を生じた日における貸借対照表上の純資産額から基準純資産額を控除して得た額を超えることにつき善意の投資主は、当該投資主が交付を受けた金銭について、同項の金銭を支払つた同項各号に掲げる者からの求償の請求に応ずる義務を負わない。
• In the case referred to in paragraph (1) of the preceding Article, Investors who are without knowledge of the fact that the total amount of monies delivered to them by the Investment Corporation through the distribution of monies exceeds the amount obtained by deducting the amount of the Net Assets Threshold from the amount of net assets stated in the balance sheet on the day such distribution of monies becomes effective shall, with regard to the monies received thereby, not be obliged to respond to a request for remedy that a person as listed in the items of that paragraph who paid the monies under that paragraph makes against such Investors.

• 金融商品取引業者（第一種金融商品取引業を行う外国法人に限る。以下この款において同じ。）は、内閣府令で定めるところにより、事業年度ごとに、その行う業務の全部に関し作成した貸借対照表、損益計算書その他財務計算に関する書類及び当該事業年度における業務の概要を記載した書面を、当該事業年度経過後政令で定める期間内に、内閣総理大臣に提出しなければならない。
• A Financial Instruments Business Operator (limited to a foreign juridical person engaged in Type I Financial Instruments Business; hereinafter the same shall apply in this Subsection) shall, for each business year, submit to the Prime Minister the balance sheet, profit and loss statement and other documents related to financial accounting prepared in relation to all of its business as well as the documents summarizing the business of the relevant business year, within the period specified by a Cabinet Order from the end of said business year, pursuant to the provisions of a Cabinet Office Ordinance.

• 前項に規定する銀行持株会社は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間連結貸借対照表等を、その事業年度経過後三月以内に連結貸借対照表等の内容である情報を、五年間継続して電磁的方法により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、第三項の規定による公告をしたものとみなす。
• A Bank Holding Company referred to in the preceding paragraph may, pursuant to the provisions of Cabinet Office Ordinance, take measures to make accessible the information contained in Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant Interim Business Year, and the information contained in Consolidated Balance Sheet, etc. within three months after the end of the relevant business year, to many and unspecified persons continually for five years, by Electromagnetic Means. In this case, the Bank shall be deemed to give public notice pursuant to the provisions of paragraph (3).

• 最終事業年度（会員商品取引所にあっては各事業年度に係る法第六十六条第一項に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二条第二十四号に規定する最終事業年度とする。以下同じ。）に係る財産目録、貸借対照表及び当該貸借対照表とともに作成された損益計算書の内容
• an inventory of property and a balance sheet pertaining to the final business year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph (1) of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item (xxiv) of the Companies Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet;

• 銀行持株会社は、事業年度ごとに、内閣府令で定めるところにより、当該銀行持株会社及びその子会社等につき連結して記載した当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間連結貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「連結貸借対照表等」という。）を作成しなければならない。
• A Bank Holding Company shall, for each business year, prepare a balance sheet and profit and loss statement pertaining to the Interim Business Year of the business year that contains consolidated statements on the Bank Holding Company and its Subsidiary Company, etc. (hereinafter referred to as an 'Interim Consolidated Balance Sheet, etc.' in this Article) and a balance sheet and profit and loss statement pertaining to the entire business year that contains such consolidated statements (hereinafter referred to as a 'Consolidated Balance Sheets, etc.' in this Article) pursuant to the provisions of Cabinet Office Ordinance.

• 前項に規定 する銀行持株会社は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間連結貸借対照表等を、その事業年度経過後三月以内に連結貸借対 照表等の内容である情報を、五年間継続して電磁的方法により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合におい ては、第三項の規定による公告をしたものとみなす。
• A Bank Holding Company referred to in the preceding paragraph may, pursuant to the provisions of a Cabinet Office Ordinance, take measures to make accessible the information contained in Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant interim Business Year, and the information contained in Consolidated Balance Sheet, etc. within three months after the end of the relevant Business Year, to many and unspecified persons continually for five years, by the electromagnetic method. In this case, the Bank shall be deemed to give public notice pursuant to the provision of paragraph (3).

• 銀行は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間貸借対照表等及び中間連結貸借対照表等を、その事業年度経過後三月以内に貸借対照表等及び連結貸借対照表等を公告しなければならない。ただし、やむを得ない理由により当該三月以内にこれらの書類の公告をすることができない場合には、内閣総理大臣の承認を受けて、当該公告を延期することができる。
• A Bank shall give public notice of its Interim Balance Sheet, etc. and Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant Interim Business Year and of Balance Sheet, etc. and Consolidated Balance Sheet, etc. within three months after the end of the relevant business year, pursuant to the provisions of Cabinet Office Ordinance; provided, however, that in the case where it is not possible to give public notice of these documents within the three months period due to compelling reason, public notice thereof may be postponed by obtaining the Prime Minister's approval.

• 前条第一項の表の第三区分以外の区分に該当する銀行持株会社及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額の合計額が当該貸借対照表の負債の部に計上されるべき金額の合計額を下回る場合又は下回ると見込まれる場合には、当該銀行持株会社について、当該区分に応じた命令は、同表の第三区分に掲げる命令を含むものとする。
• In cases where the total of amount to be recorded under the column of assets of a consolidated balance sheet of a bank holding company and its subsidiary company, etc., which corresponds to a category other than Category 3 of the table in paragraph (1) of the preceding Article is or is expected to be below the total of the amount to be recorded under the column of liabilities of said balance sheet, an order with regard to said bank holding company in accordance with said category shall include an order listed in Category 3 of the same table.

• 銀行持株会社は、事業年度ごとに、内閣府令で定めるところに より、当該銀行持株会社及びその子会社等につき連結して記載した当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間連 結貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「連結貸借対照表等」という。）を作成しなければなら ない。
• A Bank Holding Company shall, for each Business Year, prepare a balance sheet and profit and loss statement pertaining to the interim Business Year of the Business Year that contains consolidated statements on the Bank Holding Company and its Subsidiary Company, etc. (hereinafter referred to as an 'Interim Consolidated Balance Sheet, etc.' in this Article) and a balance sheet and profit and loss statement pertaining to the entire Business Year that contains such consolidated statements (hereinafter referred to as a 'Consolidated Balance Sheets, etc.' in this Article) pursuant to the provisions of a Cabinet Office Ordinance.

• 前項の規定の適用がある場合における会社法（平成十七年法律第八十七号）第四百六十一条第二項の規定の適用については、同項中「の合計額を減じて得た」とあるのは、「及び内閣府令で定める場合における民間資金等の活用による公共施設等の整備等の促進に関する法律第二十条第一項の規定により貸借対照表の資産の部に計上した金額中内閣府令で定める金額の合計額を減じて得た」とする。
• As for application of the provision of paragraph (2) of Article 461 of the Company Code (Act No. 87 of 2005) in the case where the preceding paragraph applies, 'the amount obtained by subtracting the sum of ' therein shall be deemed to be replaced with 'and, in the cases prescribed in the relevant Cabinet Office Ordinance, the amount obtained by subtracting the sum of the amount prescribed in the Cabinet Office Ordinance which has been appropriated in the part of asset of the balance sheet pursuant to paragraph (1) of Article 20 of the Act on Promotion of Private Finance Initiative.'

• 銀行は、内閣府令で定め るところにより、その中間事業年度経過後三月以内に中間貸借対照表等及び中間連結貸借対照表等を、その事業年度経過後三月以内に貸借対照表等及び連結貸借 対照表等を公告しなければならない。ただし、やむを得ない理由により当該三月以内にこれらの書類の公告をすることができない場合には、内閣総理大臣の承認 を受けて、当該公告を延期することができる。
• A Bank shall give public notice of its Interim Balance Sheet, etc. and Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant interim Business Year and of Balance Sheet, etc. and Consolidated Balance Sheet, etc. within three months after the end of the relevant Business Year, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that in the case where it is not possible to give public notice of these documents within the three months period due to an compelling reason, public notice thereof may be postponed by obtaining the Prime Minister's approval.

• こ の法律において「財務書類」とは、財産目録、貸借対照表、損益計算書その他財務に関する書類（これらの作成に代えて電磁的記録（電子的方式、磁気的方式そ の他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるもので内閣府令で定めるものをいう。以下同じ。）を作成する場合における当該電磁的記録を含む。）をいう。
• The term 'financial documents' as used in this Act means inventories of property, balance sheets, income statement, and other documents concerning finance (including the electromagnetic records (meaning records that are made in an electronic form, magnetic form, or any other form that cannot be perceived by human beings to be provided for use in information processing by computers and that are specified by Cabinet Office Ordinance; the same shall apply hereinafter) in a case where electromagnetic records are created in lieu of such documents).

• 子会社（私的独占の禁止及び公正取引の確保に関する法律第二条第十項に規定する子会社をいい、同法第九条第四項において子会社とみなされるものを含む。以下この号において同じ。）の株式の取得価額（最終の貸借対照表において別に付した価額があるときは、その価額）の合計額の当該会社の総資産の額から子会社に対する貸付額の合計額を差し引いたものに対する割合が百分の五十を超える会社
• The company which the ratio of total sum of acquisition value (or other value if it is so listed in the latest balance sheet) in order to obtain its subsidiary company's (meaning subsidiary companies prescribed in Article 2 paragraph (10) of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade and including those that shall be deemed to be subsidiary companies under Article 9 paragraph (4) of said Act; hereinafter the same shall apply in this item) share to the remaining value which total sum of said company's loan to said subsidiary company is deducted from value of total asset of said company is more than fifty to one hundred.

• 法第二十三条第一項に規定する派遣元事業主（以下単に「派遣元事業主」という。）は、毎事業年度経過後三月以内に、当該事業年度に係る労働者派遣事業を行う事業所ごとの当該事業に係る事業報告書及び収支決算書を作成し、厚生労働大臣に提出しなければならない。ただし、派遣元事業主が当該事業年度に係る貸借対照表及び損益計算書を提出したときは、収支決算書を提出することを要しない。
• A dispatching business operator prescribed in paragraph (1) of Article 23 of the Act (hereinafter simply referred to as a "Dispatching Business Operator") shall, within three months after the end of each business year, prepare business reports for the undertaking and settlements of accounts for each place of business for carrying out the worker dispatching undertaking and submit them to the Minister of Health, Labour and Welfare; provided, however, that when the Dispatching Business Operator has submitted a balance sheet and profit and loss statement for the business year, settlements of accounts are not required.

• 会社法第四百四十二条第三項（計算書類等の備置き及び閲覧等）の規定は、第一項の財産目録及び貸借対照表について準用する。この場合において、同条第三項中「株主及び債権者」とあるのは「各受益証券の権利者及び受託信託会社等であった信託会社等が当該特定目的信託の事務を処理するために行った資金の借入れに係る債権者」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
• The provisions of Article 442(3) (Keeping and Inspection of Financial Statements, etc.) of the Companies Act shall apply mutatis mutandis to the inventory of assets and the balance sheet set forth in paragraph (1). In this case, the phrase 'The shareholders and creditors' in paragraph (3) of that Article shall be deemed to be replaced with 'The Beneficiary Certificate Holders and creditors pertaining to the borrowing of funds made by the Trust Company, etc. which served as the Fiduciary Trust Company, etc. for processing affairs relating to the Specific Purpose Trust,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 各事業年度末から二ヶ月以内に、事務局長は、以下の会計構造に沿い、事業資源管理規則及び国際会計基準(IPSAS)に従いまとめられた、前年の年次収入支出計算書及び貸借対照表を含む年次の財務諸表を会計検査委員会に提出する。検査は、協定第十七条に従って行われる。詳細な手順は、理事会と会計検査委員会との間で同意され、第Ⅲ.19条に規定される実施方法に添付される書類に記載される。
• Within two months of the end of each financial year the Director-General shall submit the Annual Financial Statements, including the income and expenditure accounts and the balance sheet of the previous year, compiled in accordance with these Regulations and the International Public Sector Accounting Standards (IPSAS), and following the budgetary structure, to the Financial Audit Board. The audit shall be made in accordance with Article 17 of the Agreement; detailed procedures shall be set out in a document to be agreed between Council and the Financial Audit Board and attached to the Implementing Measures provided for in Article III.19.

• また利用者の声を受けて、近鉄などでは駅構内にスルッとKANSAIだけを発売する専用の自動券売機を設置したり大阪線（大和八木以西）橿原線・京都線等の特急車内で車掌がＪスルーカードとともに販売を行ったり、阪急に至っては主要駅の構内に専用のブースを設け、駅係員が自ら販売するなど、PASMOが登場してから段階的に販売規模を縮小したパスネットとは対照的に積極的に販売活動を行っている。
• In Kintetsu Corporation/Kintetsu Railways the vending machines of Surutto KANSAI were installed as requested by consumers; the conductor would sell the ticket on the express train of the Osaka Line (west of Yamato-Yagi Station) and the Kashiwara Line and Kyoto Line, etc.; or Hankyu station staff would organize a small stall to sell the card in the station, in contrast to the sale of Passnet, the sales of which gradually decreased since the introduction of PASMO.

• 事前のイーター機構との合意により、加盟者は接受国の規則に従い、加盟者自身が提供した特定の機器の返却要求を行うことができる。そのような返却に伴う費用は、加盟者が払い、また加盟者は関連機器に関する廃止措置及び放射性廃棄物管理責任を受け入れる。構成機器を持ち帰るいかなる加盟者も、廃止措置基金で計画された最終金額で評価された、関連する輸送と廃棄の費用を、(貸借対照表の) 貸方に記入する。
• By prior agreement with the ITER Organization, Members may request the return, in accordance with the Host State’s regulations, of particular components supplied by themselves. The costs associated with such return shall be borne by the Members concerned who shall also accept the decommissioning and radioactive waste management liabilities associated with the component concerned. Any member taking back components could be credited for corresponding transportation and disposal cost that had been estimated for the Decommissioning Fund planned final value.

• 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);

• 吸収合併存続組合は、効力発生日の前日までに、総会の決議によつて、吸収合併契約の承認を受けなければならない。た だし、吸収合併消滅組合の総組合員の数が吸収合併存続組合の総組合員の数の五分の一を超えない場合であつて、かつ、吸収合併消滅組合の最終の貸借対照表に より現存する総資産額が吸収合併存続組合の最終の貸借対照表により現存する総資産額の五分の一を超えない場合の合併については、この限りでない。
• A surviving cooperative shall have the absorption-type merger agreement approved by a resolution of the general meeting by the day preceding the effective date; provided, however, that this shall not apply to a merger where the total number of partner of the absorbed cooperative does not exceed one-fifth of the total number of the surviving cooperative, and the total amount of assets existing in the absorbed cooperative based on the final balance sheet does not exceed one-fifth of the total amount of assets existing in the surviving cooperative based on the final balance sheet.

• 前条第一項又は第二項の表の第三区分以外の区分に該当する銀行の貸借対照表又は銀行及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額の合計額がこれらの貸借対照表の負債の部に計上されるべき金額の合計額を下回る場合又は下回ると見込まれる場合には、当該銀行について、当該区分に応じた命令は、同条第一項又は第二項の表の第三区分に掲げる命令を含むものとする。
• In cases where the total of amount to be recorded in the column of assets of a balance sheet of a bank or of a consolidated balance sheet of a bank and its subsidiaries, etc., which corresponds to a category other than Category 3 of the tables in paragraph (1) or (2) of the preceding Article is or is expected to be below the total of the amount to be recorded in the column of liabilities on these balance sheets, an order corresponding said category shall include an order listed under Category 3 of the tables in paragraph (1) or (2) of the same Article.

• 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).

• 第二十一条第二項（第二号に係る部分に限る。）、第六十八条第一項、第七十三条から第七十五条まで、第九十一条から第九十三条まで及び第百二条から第百四条（第四項及び第七項を除く。）まで並びに第二十一条第三項において準用する会社法第四十三条第一項及び第二項本文並びに第七十七条第二項において準用する同法第三百四十四条第一項及び第二項の規定（貸借対照表に係る部分に限る。）は、前項の貸借対照表について準用する。
• The provisions of Article 21(2) (limited to the portion pertaining to item (ii)), Article 68(1), Article 73 to Article 75 inclusive, Article 91 to Article 93 inclusive, and Article 102 to Article 104 (excluding paragraphs (4) and (7)) inclusive of this Act, Article 43(1) and the main clause of paragraph (2) of that Article of the Companies Act as applied mutatis mutandis pursuant to Article 21(3) of this Act, and Article 344(1) and (2) (limited to the part pertaining to balance sheets) of the Companies Act as applied mutatis mutandis pursuant to Article 77(2) shall apply mutatis mutandis to the balance sheet referred to in the preceding paragraph.

• 特定の者が申請者の資金調達額（貸借対照表の負債の部に計上されているものに限る。以下この号及び次条第九号において同じ。）の総額の三分の一以上について融資（債務の保証及び担保の提供を含む。以下この号及び次条第九号において同じ。）を行っている場合（当該特定の者と出資、人事、資金、技術、取引等において緊密な関係のある者が行う融資の額を合わせて資金調達額の総額の三分の一以上となる場合を含む。）における当該特定の者
• A particular person who provides a loan (including a guarantee of liabilities and provision of collateral; the same shall apply in this item and item 9 of the following Article) for one-third or more of the total amount of the applicant's procured funds (limited to those included in the liabilities on the balance sheet; the same shall apply in this item and item 9 of the following Article) (including cases where the amount of such loan exceeds one-third of the total amount of the procured funds when combined with the amount of a loan provided by a person with a close relationship with said particular person in terms of contribution, personnel affairs, funds, technology, transactions or other matters)

• 特定目的会社は、内閣府令で定めるところにより、各事業年度に係る計算書類（貸借対照表、損益計算書その他特定目的会社の財産及び損益の状況を示すために必要かつ適当なものとして内閣府令で定めるものをいう。以下この款並びに第百十一条第二項第二号及び第百十八条において同じ。）、事業報告及び利益の処分又は損失の処理に関する議案（以下この款において「利益処分案」という。）並びにこれらの附属明細書を作成しなければならない。
• A Specific Purpose Company shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare Financial Statements (meaning a balance sheet, profit and loss statement, and any other statements specified by a Cabinet Office Ordinance as being necessary and appropriate to indicate the status of the property and profits and losses of the Specific Purpose Company; hereinafter the same shall apply in this Subsection, Article 111(2)(ii) and Article 118) and a business report pertaining to each business year and a proposal concerning the appropriation of profits or disposition of losses (hereinafter collectively referred to as 'Proposal for Appropriation of Profits' in this Subsection), as well as the annexed detailed statements thereof.

• 銀行が子会社等を有する場合には、当該銀行は、事業年度ごとに、中間貸借対照表等及び貸借対照表等のほか、内閣府令で定めるところにより、当該銀行及び当該子会社等につき連結して記載した当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間連結貸借対照表等」という。）並びに当該事業年度に係る貸借対照表及び損益計算書（以下この条において「連結貸借対照表等」という。）を作成しなければならない。
• In the case where a Bank has a Subsidiary Company, etc., it shall, for each business year, prepare an Interim Balance Sheet and profit and loss statement pertaining to the Interim Business Year of the business year that contains consolidated statements on the Bank and its Subsidiary Company, etc. (hereinafter referred to as an 'Interim Consolidated Balance Sheet, etc.' in this Article) and balance sheet and profit and loss statement pertaining to the entire business year that contains such consolidated statements (hereinafter referred to as an 'Consolidated Balance Sheets, etc.' in this Article) pursuant to the provisions of Cabinet Office Ordinance, in addition to the Interim Balance Sheets, etc. and the Balance Sheets, etc.

• 銀行が子会社等を有する 場合には、当該銀行は、事業年度ごとに、中間貸借対照表等及び貸借対照表等のほか、内閣府令で定めるところにより、当該銀行及び当該子会社等につき連結し て記載した当該事業年度の中間事業年度に係る貸借対照表及び損益計算書（以下この条において「中間連結貸借対照表等」という。）並びに当該事業年度に係る 貸借対照表及び損益計算書（以下この条において「連結貸借対照表等」という。）を作成しなければならない。
• In the case where a Bank has a Subsidiary Company, etc., it shall, for each Business Year, prepare an Interim Balance Sheet and profit and loss statement pertaining to the interim Business Year of the Business Year that contains consolidated statements on the Bank and its Subsidiary Companies, etc. (hereinafter referred to as an 'Interim Consolidated Balance Sheet, etc.' in this Article) and balance sheet and profit and loss statement pertaining to the entire Business Year that contains such consolidated statements (hereinafter referred to as an 'Consolidated Balance Sheets, etc.' in this Article) pursuant to the provisions of a Cabinet Office Ordinance, in addition to the Interim Balance Sheets, etc. and the Balance Sheets, etc.

• 適格消費者団体は、毎事業年度終了後三月以内に、その事業年度の財産目録、貸借対照表、収支計算書及び事業報告書（これらの作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成しなければならない。
• A qualified consumer organization shall prepare, within three months from the last day of every business year, its inventory of property, balance sheet, income and expenditure statement and business report for that business year (including records by electromagnetic means if such records have been prepared in electromagnetic form in lieu of such written documents (which means records that are either by electronic or magnetic means or other means that are not recognized by human eyes and that are provided for use with computers. Hereinafter the same shall apply to this article) (Hereinafter referred to as 'Financial Statements, etc.))

• 適格消費者団体は、毎事業年度終了後三月以内に、その事業年度の財産 目録、貸借対照表、収支計算書及び事業報告書（これらの作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない 方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的 記録を含む。以下「財務諸表等」という。）を作成しなければならない。
• A qualified consumer organization shall prepare, within three months from the last day of every business year, its inventory of property, balance sheet, income and expenditure statement and business report for that business year (including records by electromagnetic means if such records have been prepared in electromagnetic form in lieu of such written documents (which means records that are either by electronic or magnetic means or other means that are not recognized by human eyes and that are provided for use with computers. Hereinafter the same shall apply to this article) (Hereinafter referred to as 'Financial Statements, etc.))

• 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.

• 前条第一項の表の第三区分に該当する銀行持株会社及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額（次の各号に掲げる資産については、当該各号に定める価額とする。次項において同じ。）の合計額が当該貸借対照表の負債の部に計上されるべき金額の合計額を上回る場合又は上回ると見込まれる場合には、当該銀行持株会社について、当該区分に応じた命令は、同表の第二区分の二に掲げる命令を含むものとする。
• In cases where the total of the amount to be recorded in the column of assets (with regard to assets listed in any of the following items, it shall be the value as determined in said items; the same shall apply in the next paragraph) of the consolidated balance sheet of a bank holding company and its subsidiary company, etc. which corresponds to Category 3 of the table in paragraph (1) of the preceding Article exceeds or is expected to exceed the total of the amount to be recorded in the column of liabilities of said balance sheet, an order with regard to said bank holding company in accordance with said category shall include an order listed in Category 2-2 of the same table:

• 第百三十七条から前条まで（書証の申出等、訳文の添付等、書証の写しの提出期間、文書提出命令の申立ての方式等、提示文書の保管、受命裁判官等の証拠調べの調書、文書の提出等の方法、録音テープ等の反訳文書の書証の申出があった場合の取扱い、文書の成立を否認する場合における理由の明示及び筆跡等の対照の用に供すべき文書等に係る調書等）の規定は、特別の定めがある場合を除き、法第二百三十一条（文書に準ずる物件への準用）に規定する物件について準用する。
• The provisions of Article 137 to the preceding Article (Request for Examination of Documentary Evidence, etc.; Attaching of Translation, etc.; Period for Submission of Copy of Documentary Evidence; Method of Filing Petition for Order to Submit Document, etc.; Retention of Presented Document; Record of Examination of Evidence by Authorized Judge, etc.; Method of Submission, etc. of Document; Handling in Cases where Request for Examination of Documentary Evidence was Made for Transcription of Audio Tape, etc.; Clear Indication of Reason in Cases of Denying Authenticity of Creation of Document; and Record, etc. pertaining to Document, etc. to be Used for Comparison of Handwriting, etc.) shall apply mutatis mutandis to the objects prescribed in Article 231 (Application Mutatis Mutandis to Objects Equivalent to Documents) of the Code, except as otherwise provided.

• 登録特定原動機検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下同じ。）の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業場に備えて置かなければならない。
• Within 3 months after the termination of each business year, registered inspection bodies for specified engines shall prepare an inventory of property, balance sheet and profit and loss statement or statement of receipts and disbursement, and business report for the business year (including, electromagnetic records (meaning records that are prepared by an electronic method, by a magnetic method or by other methods not directly perceivable by human beings and that are used for data processing by an electronic computer; the same shall apply hereinafter), if, such electromagnetic records are prepared instead of those documents; hereinafter to be referred to as 'financial statements, etc.') and such inspection bodies shall keep them in their workplace for 5 years.

• 投資法人は、内閣府令で定めるところにより、各営業期間（ある決算期の直前の決算期の翌日（これに当たる日がないときは、投資法人の成立の日）から当該決算期までの期間をいう。第百三十二条第一項及び第二百十二条において同じ。）に係る計算書類（貸借対照表、損益計算書その他投資法人の財産及び損益の状況を示すために必要かつ適当なものとして内閣府令で定めるものをいう。以下同じ。）、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書を作成しなければならない。
• An Investment Corporation shall prepare Financial Statements (meaning a balance sheet, profit and loss statement, and any other documents specified by a Cabinet Office Ordinance as being necessary and appropriate to indicate the status of the property and the profits and losses of the Investment Corporation; the same shall apply hereinafter), the asset investments reports and statements related to the distribution of monies for each Business Period (meaning the period from the day following the final day of the accounting period immediately preceding a given accounting period (in cases where there is no such day, the day of the establishment of the Investment Corporation) to the end of next accounting period; the same shall apply in Article 132, paragraph (1) and Article 212) pursuant to the provisions of a Cabinet Office Ordinance.

• 選定事業者が選定事業を実施する際に不動産を取得した場合であって当該不動産が担保に供されていた場合において、当該不動産に担保権を有していた会社、当該不動産を担保として供していた会社又は当該不動産に所有権を有していた会社に損失が生じたときは、当該会社は、当該損失に相当する額を、当該事業年度の決算期において、貸借対照表の資産の部に計上し、繰延資産として整理することができる。この場合には、当該決算期から十年以内に、毎決算期に均等額以上の償却をしなければならない。
• In the case where an Appointed Business Operator has acquired real estate subject to security interests in order to implement a Qualified Project, and the holder company of relevant security interest on the real estate, a company that has provided the real estate as a collateral or a company who owns the real estate has posted losses, an amount equal to the said losses may be appropriated as deferred assets in the balance sheet of the company at the end of the fiscal year. In this case amortization shall be made by an amount which is not less than evenly split figures at the end of each fiscal year within 10 years after the fiscal year when the acquisition was made.

• 登録講習会の実施者は、厚生労働省令で定めるところにより、財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項において「財務諸表等」という。）を作成し、事業所に備えて置かなければならない。
• An organizer of registered training sessions shall prepare an inventory of property, balance sheet, profit and loss statement or income and expenditure account statement, and business report (including an electromagnetic record (any record which is prepared by electronic, magnetic, or any other means unrecognizable by natural perceptive function, and is provided information processing by a computer; hereinafter the same shall apply in this Article) in cases where electromagnetic records are prepared instead of those paper documents; referred to as "financial statements, etc." in the following paragraph), and maintain them at the office, pursuant to an Ordinance of the Ministry of Health, Labour and Welfare.

• 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;

• 前条第一項又は第二項の表の第三区分に該当する銀行の貸借対照表又は銀行及びその子会社等に係るこれらの会社について連結して記載した貸借対照表の資産の部に計上されるべき金額（次の各号に掲げる資産については、当該各号に定める価額とする。次項において同じ。）の合計額がこれらの貸借対照表の負債の部に計上されるべき金額の合計額を上回る場合又は上回ると見込まれる場合には、当該銀行について、当該区分に応じた命令は、同条第一項又は第二項の表の第二区分の二に掲げる命令を含むものとする。
• In cases where the total of the amount to be recorded in the column of assets (with regard to assets listed in any of following items, it shall be the value as determined in said items; the same shall apply in the next paragraph) of a balance sheet of a bank which corresponds to Category 3 of the tables in paragraph (1) or (2) of the preceding Article or a consolidated balance sheet of a bank and its subsidiaries, etc. exceeds or is expected to exceed the total of the amount to be recorded in the column of liabilities of these balance sheets, with regard to said bank, an order in accordance with said category shall include an order listed in Category 2-2 of the tables in paragraph (1) or (2) of the same Article:

• 最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額又は最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額
• the amount calculated by deducting the total sum of the current liabilities, the payment reserve and the balance of the excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund) in a business year preceding the year of the relevant date, or the amount calculated by deducting the total sum of the current liabilities and the payment reserve from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted under Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act) in a business year preceding the year of the relevant date;

• 登録検査機関は、 毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方 式、磁気的方式その他の人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下 この項及び次項において同じ。）の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備えて置か なければならない。
• A Registered Inspection Body must, no more than 3 months after the end of each business year, prepare an inventory of property, balance sheet, and profit and loss statement or statement of income and expenditure for the business year in question, as well as a business report [including electromagnetic records when these are prepared in place of the above (referring to records that are prepared using an electronic method, a magnetic method, or another method that cannot be recognized by human perception, and which are provided for data processing by a computer; hereinafter the same shall apply in this paragraph and the following paragraph); hereinafter referred to as 'Financial Statements'], which must be filed for 5 years at the place of business.

• 資産流動化計画の定めによる特定資産の管理及び処分を終了し、かつ、特定社債若しくは特定約束手形を発行し、又は特定目的借入れを行っている場合においてその償還及び支払並びに弁済を完了した特定目的会社が新たな資産流動化計画に基づく資産の流動化に係る業務を行うときは、当該特定目的会社の取締役は、第一種特定目的会社にあっては遅滞なく、第二種特定目的会社にあっては資産流動化計画の定めにより優先出資を消却する前に、当該特定目的会社の貸借対照表を作成し、社員総会の承認を受けなければならない。
• In cases where the administration and disposition of Specified Assets under the provisions of an Asset Securitization Plan are completed and Specified Bonds and Specified Promissory Notes are issued or Specific Purpose Borrowings are made, if a Specific Purpose Company that has completed the redemption, payment or the performance thereof carries out business pertaining to Asset Securitization under a new Asset Securitization Plan, the directors of said Specific Purpose Company shall prepare a balance sheet for said Specific Purpose Company and obtain approval at a general meeting of members, without delay in the case of a Type 1 Specific Purpose Company and before canceling the Preferred Equity pursuant to the Asset Securitization Plan in the case of a Type 2 Specific Purpose Company.

• 第二十七条第七項、第三十六条の七第一項（第六十九条第一項において準用する場合を含む。）、第五十三条の四第一項（第八十二条の十第四項において準用する場合を含む。）、第八十二条第三項若しくは第八十二条の十五の規定又は第六十九条第一項において準用する会社法第四百九十二条第一項の規定に違反して、議事録若しくは財産目録若しくは貸借対照表を作成せず、又はこれらの書類若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、若しくは虚偽の記載若しくは記録をしたとき。
• When, in violation of the provisions of Article 27, paragraph (7), Article 36-7, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 69, paragraph (1)), Article 53-4, paragraph (1) (including the case where it is applied mutatis mutandis pursuant to Article 82-10, paragraph (4)), Article 82, paragraph (3) or Article 82-15 or the provisions of Article 492, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 69, paragraph (1), having failed to prepare the minutes, an inventory of property, or a balance sheet, or having failed to state or record the matters to be stated or recorded in these documents or electromagnetic records, or having stated or recorded false matters

• 登録検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第七十九条において「財務諸表等」という。）を作成し、五年間事業所に備えて置かなければならない。
• Within three months after the end of each business year, a registered conformity assessment body shall prepare an inventory of property, balance sheet, profit and loss statement or income and expenditure account statement, and business report of the business year (including an electromagnetic record (any record which is prepared by electronic, magnetic, or any other means unrecognizable by natural perceptive function, and is used for data-processing by a computer; hereinafter the same shall apply in this Article) in cases where electromagnetic records are prepared instead of those paper documents; referred to as "financial statements, etc." in the following paragraph and Article 79), and maintain them at the office for a period of five years thereafter.

• 令第二条第七項第二号に規定する主務省令で定める額は、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の貸借対照表（当該直前の事業年度がない場合にあつては、直前の貸借対照表）の負債の部に計上した額と当該金銭の貸付けの金額とを合算した額とする。ただし、貸借対照表を作成していない場合にあつては、金銭の貸付けを行つた日の属する事業年度の直前の事業年度末の財産目録（当該直前の事業年度がない場合にあつては、直前の財産目録）の負債の総額と当該金銭の貸付けの金額とを合算した額とする。
• The amount specified by an ordinance of the competent ministry as prescribed in Article 2, paragraph (7), item (ii) of the Order, shall be the total of the amount stated in the liabilities section of the balance sheet at the end of the business year immediately preceding the business year during which loans were provided (where there is no such business year, the final balance sheet) and the amount of said loans; provided, however, that where a balance sheet has not been prepared, such amount shall be the total of the total amount of liabilities in the inventory of assets at the end of the business year immediately preceding the business year during which loans were provided (where there is no such business year, the final inventory of assets) and the amount of said loans.

• 登録製造時等検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支決算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第百二十三条第一号において「財務諸表等」という。）を作成し、五年間事務所に備えて置かなければならない。
• The registered manufacturing inspection, etc., agency shall, within three months after the end of each business year, prepare a list of properties, a balance sheet and a profit-and-loss statement or a settlement of accounts statement, and a business report (referred to as "financial statements, etc." in the following paragraph and in Article 123), concerning that business year, and shall keep them for five years in its office. These include those electromagnetically recorded (the data that are recorded electronically, magnetically or by other method that cannot be recognize by human sense, and that are used for processing by using a computer. This definition applies hereinafter in this Article).

• 登録検定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第五十条第二号において「財務諸表等」という。）を作成し、五年間事務所に備えて置かなければならない。
• A registered verification body shall, within three months after the end of each business year, prepare an inventory of property, a balance sheet, a profit and loss statement or an income and expenditure account, and a business report for the business year (including an electromagnetic record (which means any record that is prepared by electronic, magnetic, or other means unrecognizable by human perception, and is provided for information processing by a computer; hereinafter the same shall apply in this Article) in cases where an electromagnetic record is prepared in lieu of the preparation thereof in the form of paper documents; referred to as "financial statements, etc." in the following paragraph and item (ii) of Article 50) and maintain them at its office for a period of five years.

• 組合員が組合財産の分配を受けた場合において、当該分配を受けた日の属する事業年度の末日に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この条において同じ。）が生じたときは、当該分配を受けた組合員は、組合に対し、連帯して、当該欠損額（当該欠損額が分配額を超えるときは、当該分配額。次項において同じ。）を支払う義務を負う。ただし、組合員が組合財産を分配するについて注意を怠らなかったことを証明した場合は、この限りでない。
• In cases where the partners receive a distribution of the assets of a Partnership, if the Amount of Loss (meaning, if the amount of liabilities exceeds the amount of assets in the balance sheet, an amount obtained by deducting the amount of the assets from the amount of liabilities; hereinafter the same shall apply in this Article) arises on the last day of the business year to which the date on which the partners receive such distribution belongs, the partners who receive such distribution will be jointly liable for payment of the Amount of Loss (or, if the Amount of Loss exceeds the Distributed Amount, the Distributed Amount; hereinafter the same shall apply in the following paragraph); provided, however, that this shall not apply to cases where a partner proves that such partner did not fail to pay due care in distributing the assets of the Partnership.

• 登録認定機関は、毎事業年度経過後三月以内に、その事業年度の財産 目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識する ことができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）で作成され、又はその作成に代えて電磁的記 録の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備えて置かなければならない。
• A Registered Certifying Body shall, within three months after the end of each business year, prepare a list of property or a balance sheet, a profit and loss statement or a settlement of accounts, and a business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for data processing by a computer; the same shall apply hereinafter), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as the 'Financial Statements, etc.') and keep them in its office for five years.

• 「刃中の働きは元から切っ先までむらなく”匂い口が締まってサーッと消え入りそうに刃先に向かう”のが最大の特徴であり、匂い口を締て刃中を働かせていいることなど古刀期ならではの技量であり、地鉄の良さが平安・鎌倉（”二流工”の意味）をも凌ぐと武家目利の興趣は絶賛しており、兼定に始まって兼定に終わるとさえ云われている、孫六兼元のような”変化の激しさ”とは対照的に”静寂”な作風である、之定銘の作は素人受けする派手な刃紋が多い、銘は自身銘であり、銘切師には一切切らせておらず”奥義”のある銘振りである。
• The effect of the blade is even from the base to the tip, and 'Nioi-kuchi (small particles of Martensite) is tight and turns into the blade tip like it's disappearing quickly' as the greatest characteristic, and tightening Nioi-kuchi and having an effect of the blade feature are typical techniques of the Koto (Old Swords) period, and Kyoshu, a samurai connoisseur highly praised its fine steel for surpassing Heian and Kamakura (they are supposed to be second-class craftsmen), and it is even said that it all comes down to Kanesada; Contrary to the 'wide change' seen in Magoroku Kanemoto, it has a 'serene' work style; most of the works with the inscription of Nosada have fancy blade patterns which amateurs like; the inscription is done by himself, without an inscriber, which makes the inscription 'deep.'

• 登録送信適正化機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに営業報告書又は事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第三十五条において「財務諸表等」という。）を作成し、五年間事務所に備えて置かなければならない。
• Any registered agency for proper transmission shall, within three months after the end of every business year, prepare an inventory of properties, a balance sheet and a profit and loss statement or income and expenditure account statement, and an operating report or a business report (including an electromagnetic record (any record which is produced by electronic, magnetic, or any other means unrecognizable by natural perceptive function, and is used for data-processing by a computer. Hereinafter in this article the same shall apply.) in cases where electromagnetic records are produced instead of those paper documents. In the following paragraph and Article 35, referred to as 'financial statements, etc.'.) and retain thereof for a five-year period at its office.

• 受託信託会社等が辞任し、又は解任された場合には、当該受託信託会社等であった信託会社等（以下この条において「前受託信託会社等」という。）は、遅滞なく、信託財産に係る財産目録及び貸借対照表を作成し、権利者集会の承認を受けなければならない。この場合において、信託法第七十七条第二項の規定の適用については、同項中「受益者（信託管理人が現に存する場合にあっては、信託管理人。次項において同じ。）が前項の計算」とあるのは、「権利者集会が資産の流動化に関する法律第二百七十五条第一項の財産目録及び貸借対照表」とする。
• In cases where a Fiduciary Trust Company, etc. resigns or is dismissed, the Trust Company, etc. that served as said Fiduciary Trust Company, etc. (hereinafter referred to as the 'Former Fiduciary Trust Company, etc.' in this Article) shall, without delay, prepare an inventory of assets and a balance sheet pertaining to the trust property, and shall gain approval thereof at a Beneficiary Certificate Holders' Meeting. In this case, with regard to application of the provisions of Article 77(2) of the Trust Act, the phrase 'a beneficiary (in cases where there is a trust administrator, the trust administrator; the same shall apply in the following paragraph) approves the Accounting set forth in the preceding paragraph' in that paragraph shall be deemed to be replaced with 'approval of the inventory of assets and balance sheet set forth in Article 275(1) of the Act on Securitization of Assets is gained at the Beneficiary Certificate Holders' Meeting.'

• 受託者が受益者に対する信託財産に係る給付をした場合において、当該給付をした日後最初に到来する第二百二十二条第四項の時期に欠損額（貸借対照表上の負債の額が資産の額を上回る場合において、当該負債の額から当該資産の額を控除して得た額をいう。以下この項において同じ。）が生じたときは、次の各号に掲げる者は、連帯して（第二号に掲げる受益者にあっては、現に受けた個別の給付額の限度で連帯して）、当該各号に定める義務を負う。ただし、受託者がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。
• Where a trustee has distributed trust property to a beneficiary, if any deficit (meaning the amount obtained by deducting the amount of assets on the balance sheet from the amount of liabilities on the same in cases where the amount of liabilities exceeds the amount of assets; hereinafter the same shall apply in this paragraph) occurs as of the time set forth in Article 222, paragraph (4), when it first comes after the day on which said delivery was made, the persons listed in the following items shall have the joint and several liability specified in the respective items (in the case of the beneficiary set forth in item (ii), the joint and several liability up to the amount of each delivery actually received); provided, however, that this shall not apply where the trustee has proved that the trustee did not fail to exercise due care in performing trustee's duties:

• 登録ガス工作物検査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。
• A Registered Gas Facilities Inspection Body shall, within three months after the end of each business year, prepare a property inventory, balance sheet, profit and loss statement or income and expenditure statement and business report (in the case where these documents are prepared as Electromagnetic Records (which means records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for data processing by a computer; hereinafter the same shall apply in this Article), or Electromagnetic Records are prepared instead of preparing the documents, such Electromagnetic Records shall be included; these documents shall hereinafter be referred to as 'Financial Statements, etc.') and keep them in its place of business for five years.

• 前項に規定する銀行は、内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間貸借対照表等及び中間連結貸借対照表等の内容である情報を、その事業年度経過後三月以内に貸借対照表等及び連結貸借対照表等の内容である情報を、五年間継続して電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものをいう。以下同じ。）により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合においては、第四項の規定による公告をしたものとみなす。
• A Bank which gives public notice as prescribed in the preceding paragraph may, pursuant to the provisions of Cabinet Office Ordinance, take measures to make the information contained in Interim Balance Sheet, etc. and Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant Interim Business Year, and the information contained in Balance Sheet, etc. and Consolidated Balance Sheet, etc. within three months after the end of the relevant business year, accessible to many and unspecified persons continually for five years by the Electromagnetic Means (the method using electronic data processing system and any other methods specified by Cabinet Office Ordinance using information and communications technology; the same shall apply hereinafter). In this case, the Bank shall be deemed to give public notice pursuant to the provisions of paragraph (4).

• 登録施設利用促進機関は、毎事業年度経過後三月以内に、その事業年度の 財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらの作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては 認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている 場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、文部科学大臣に提出するとともに、五年間事務所に備えて置かなければならな い。
• Within three months after the end of every business year, the Registered Institution for Facilities Use Promotion shall prepare an inventory of property, balance sheet, profit and loss statement or income and expenditure account statement, and business report (including electromagnetic records (meaning the records made by an electronic form, a magnetic form or any other form not recognizable to human perception, which is used in information processing by computers; hereinafter the same shall apply in this Article) in cases where such electromagnetic records are prepared instead of those paper documents; hereinafter referred to as the 'Financial Statements, etc.') for such business year, submit the same to the Minister of Education, Culture, Sports, Science and Technology, and maintain the same at its office for five years.

• 鉄道事業者は、鉄道に係る災害による損失又は鉄道事業の一部の廃止により生じた損失若しくは鉄道事業の用に供する施設（車両を含む。以下「鉄道事業用施設」という。）の除却に要する費用が多額であつてその全額をこれらの事由の生じた事業年度において負担することが困難な場合には、当該損失及び費用に相当する額を、国土交通大臣の許可を受けて、当該事業年度の決算期において、貸借対照表の資産の部に計上し、繰延資産として整理することができる。この場合には、当該決算期から五年以内に、毎決算期に均等額以上の償却をしなければならない。
• In the case the loss from a disaster pertaining to the railway or the loss from the termination of a part of railway business or the cost for retirement of the facilities used for railway business (including vehicles. Hereafter referred to as 'Facilities for Railway Business'.) is large and it is difficult to bear the total amount in the business year in which these events occurred, the Railway Business Operator may record the amount equivalent to the said loss and cost in the asset section of the balance sheet at the time of closing of the said business year and amortize them as deferred assets by obtaining a permission by the Minister of Land, Infrastructure, Transport and Tourism. In this case, the amortization not less than the averaged amount shall be made at the closing of every business year within five (5) years from the said business year.

• 前項に規定する銀行は、 内閣府令で定めるところにより、その中間事業年度経過後三月以内に中間貸借対照表等及び中間連結貸借対照表等の内容である情報を、その事業年度経過後三月 以内に貸借対照表等及び連結貸借対照表等の内容である情報を、五年間継続して電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用す る方法であつて内閣府令で定めるものをいう。以下同じ。）により不特定多数の者が提供を受けることができる状態に置く措置をとることができる。この場合に おいては、第四項の規定による公告をしたものとみなす。
• A Bank which gives public notice as prescribed in the preceding paragraph may, pursuant to the provisions of a Cabinet Office Ordinance, take measures to make the information contained in Interim Balance Sheet, etc. and Interim Consolidated Balance Sheet, etc. within three months after the end of the relevant interim Business Year, and the information contained in Balance Sheet, etc. and Consolidated Balance Sheet, etc. within three months after the end of the relevant Business Year, accessible to many and unspecified persons continually for five years by the Electromagnetic Method (the method specified by a Cabinet Office Ordinance which uses electronic data processing system; the same shall apply hereinafter). In this case, the Bank shall be deemed to give public notice pursuant to the provision of paragraph (4).

• 鉄道事業者は、鉄道に 係る災害による損失又は鉄道事業の一部の廃止により生じた損失若しくは鉄道事業の用に供する施設（車両を含む。以下「鉄道事業用施設」という。）の除却に 要する費用が多額であつてその全額をこれらの事由の生じた事業年度において負担することが困難な場合には、当該損失及び費用に相当する額を、国土交通大臣 の許可を受けて、当該事業年度の決算期において、貸借対照表の資産の部に計上し、繰延資産として整理することができる。この場合には、当該決算期から五年 以内に、毎決算期に均等額以上の償却をしなければならない。
• In the case the loss from a disaster pertaining to the railway or the loss from the termination of a part of railway business or the cost for retirement of the facilities used for railway business (including vehicles. Hereafter referred to as 'Facilities for Railway Business'.) is large and it is difficult to bear the total amount in the business year in which these events occurred, the Railway Business Operator may record the amount equivalent to the said loss and cost in the asset section of the balance sheet at the time of closing of the said business year and amortize them as deferred assets by obtaining a permission by the Minister of Land, Infrastructure, Transport and Tourism. In this case, the amortization not less than the averaged amount shall be made at the closing of every business year within five (5) years from the said business year.

• 登録確認機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第六十三条第一項において「財務諸表等」という。）を作成し、国土交通大臣に提出するとともに、五年間事務所に備えて置かなければならない。
• A Registered Confirmation Agency shall, within three months after the end of each business year, prepare a fixed asset register, balance sheet and profit and loss statement; or an income and expenditure statement, and business report (referred to as the 'Financial Statement etc.' in the next paragraph and Article 63 paragraph (1) including the electromagnetic record if the electromagnetic record (a record made by electronic form, magnetic form or any other form not recognizable to human perception and used in information processing by computers; hereinafter the same applies) is produced in lieu of paper documents). These documents shall be submitted to the Minister of Land, Infrastructure, Transport and Tourism and retained at their office for the duration of 5 years.

• 登録試験問題作成機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第二百十一条の二において「財務諸表等」という。）を作成し、五年間登録試験問題作成機関の事務所に備えて置かなければならない。
• An Organization that Prepares Registration Examination Questions, within three months from the end of every fiscal year, shall prepare a schedule of inventories, a Statement of Financial Position, Statement of Operations, Cash Flow Statement, and business report of such fiscal year (including an electromagnetic record (a record in an electronic format, a magnetic format, or any other format not recognizable to human perception that is used for information processing by a computer; the same shall apply herein this Article) when said electromagnetic record is prepared in lieu of said financial statements, etc.; herein referred to as "Financial Statements, etc." in the following paragraph, and Article 211-2) and maintain said Financial Statements, etc., in the Business Office of the Organization that Prepares Registration Examination Questions for five years.

• 登録調査機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第九十九条第二号において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。
• A registered investigation body shall, within three months after the end of each business year, prepare a property inventory, balance sheet, profit and loss statement or income and expenditure statement and business report (in the case where these documents are prepared as electromagnetic records (which means records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for information processing by a computer; hereinafter the same shall apply in this Article), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as 'financial statements, etc.' in the following paragraph and Article 99, item (ii)) and keep them in its place of business for five years.

• 登録機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項、次条第二項及び第五十七条において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。
• A registration agency shall, within three months after the end of each business year, prepare a list of property, a balance sheet and a profit and loss statement or a settlement of accounts and a business report for each business year (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic device or any other device not recognizable to human senses, which are used for information processing by a computer; hereinafter the same shall apply in this Article), or electromagnetic records prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as 'financial statements, etc.' in the following paragraph, paragraph (2) of the following Article and Article 57) and keep them in its place of business for five years.

• 国内登録認証機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第七十四条第二号において「財務諸表等」という。）を作成し、五年間事務所に備え置かなければならない。
• A Domestic Accredited Certification Body shall, within three months after the end of each business year, prepare a list of property, a balance sheet and profit and loss statement or a settlement of accounts and business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic devise or any other device not recognizable to human sense, which are used for data processing by a computer; hereinafter the same shall apply in this article), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as 'Financial Statements, etc.' in the following paragraph and Item 2 of Article 74.) and keep them in its office for five years.

• 国内登録検査機関は、毎事業年度経過後三月以内に、その事業年度の財 産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識す ることができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成 に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第六十条第二号において「財務諸表等」という。）を作成し、五年間事業 所に備え置かなければならない。
• A Domestic Registered Conformity Assessment Bodies shall prepare an inventory of property, a balance sheet, and a profit and loss statement or income and expenditures account statement, as well as an operating statement (including electromagnetic records in the case where such documents are prepared in the form of electromagnetic records (records prepared by electronic means, magnetic means or any other means that cannot be recognized by human perception, which are used for information processing by computer; hereinafter the same shall apply in this Article), or in the case where electromagnetic records are prepared in place of records in paper form; hereinafter referred to as 'Financial Statements, etc.' in the next paragraph and Article 60, item (ii)) within three months from the end of each business year, and shall keep them in its place of business for five years.

• 国内登録検査機関は、毎事業年度経過後三月以内に、その事業年度の財 産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識す ることができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成 に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第六十一条第二号において「財務諸表等」という。）を作成し、五年間事 業所に備え置かなければならない。
• Within three months after the conclusion of each business year, a domestically registered conformity inspection body shall prepare an inventory of assets, balance sheet and profit and loss statement or statement of receipts and disbursement, as well as a business report for the relevant business year (including electromagnetic records (records made by an electronic form, a magnetic form, or any other form not recognizable to human perception, which is used in information processing by computers; the same shall apply in this Article) if their electromagnetic records are prepared or if electromagnetic records are prepared instead of those documents; hereinafter referred to as 'financial statements, etc.' in the following paragraph and Article 61, item (ii)), and shall maintain such records in its place of business for five years.

• 受益権原簿、規約、投資主名簿、投資法人債原簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、資産運用報告、金銭の分配に係る計算書、第百二十九条第二項の附属明細書、会計監査報告、決算報告又は第百四十九条第一項、第百四十九条の六第一項、第百四十九条の十第一項、第百四十九条の十一第一項若しくは第百四十九条の十六第一項若しくは第百三十九条の七において準用する会社法第六百八十二条第一項若しくは第六百九十五条第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• When the person has failed to state or record the matters to be stated or recorded in the registry of beneficial interest holders, certificate of incorporation, Investors registry, Investment Corporation Bonds registry, minutes, inventory of property, accounting books, balance sheet, profit and loss statement, asset investment report, statements related to the distribution of monies, the annexed detailed statement set forth in Article 129, paragraph (2), accounting audit report, statement of accounts or the documents or Electromagnetic Record set forth in Article 149, paragraph (1), Article 149-6, paragraph (1), Article 149-10, paragraph (1), Article 149-11, paragraph (1), or Article 149-16, paragraph (1) of this Act or the provisions of Article 682, paragraph (1) or Article 695 of the Companies Act as applied mutatis mutandis pursuant to Article 139-7, or who has made a false statement or record;

• 登録安全管理審査機関は、毎事業年度経過後三月以内に、その事業年度 の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認 識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその 作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第百二十二条の二において「財務諸表等」という。）を作成し、五年 間事業所に備え置かなければならない。
• A Registered Safety Management Examination Body shall, within three months after the end of each business year, prepare a property inventory, balance sheet, profit and loss statement or income and expenditure statement and business report (in the case where these documents are prepared as Electromagnetic Records (which means records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for data processing by a computer; hereinafter the same shall apply in this Article), or Electromagnetic Records are prepared instead of preparing the documents, such Electromagnetic Records shall be included; these documents shall hereinafter be referred to as 'Financial Statements, etc.' in the next paragraph and Article 122-2) and keep them in its place of business for five years.

• 受託者は、第三項の貸借対照表及び第四項の書類又は電磁的記録（以下この項及び第二百二十四条第二項第一号において「貸借対照表等」という。）を作成した場合には、信託の清算の結了の日までの間、当該貸借対照表等（書類に代えて電磁的記録を法務省令で定める方法により作成した場合にあっては当該電磁的記録、電磁的記録に代えて書面を作成した場合にあっては当該書面）を保存しなければならない。ただし、その作成の日から十年間を経過した後において、受益者に対し、当該書類若しくはその写しを交付し、又は当該電磁的記録に記録された事項を法務省令で定める方法により提供したときは、この限りでない。
• Where a trustee has prepared the balance sheet set forth in paragraph (3) and the documents or electromagnetic records set forth in paragraph (4) (hereinafter referred to as the 'balance sheet, etc.' in this paragraph and Article 224, paragraph (2), item (i)), the trustee shall preserve said balance sheet, etc. (if electromagnetic records have been prepared in lieu of documents by the method specified by Ordinance of the Ministry of Justice, such electromagnetic records; if documents have been prepared in lieu of electromagnetic records, such documents) until the date of the completion of the liquidation of the trust; provided, however that this shall not apply where the trustee has, after ten years have elapsed from the date of their preparation, delivered said documents or copies thereof to the beneficiary, or has provided the beneficiary with information on the matters recorded in said electromagnetic records by the method specified by Ordinance of the Ministry of Justice.

• 法第九条第五項に規定する公正取引委員会規則で定める方法による資産の合計金額は、会社の最終の貸借対照表（当該会社がその設立後最初の事業年度を終了していない場合においては、当該会社の成立時の貸借対照表）による資産の合計金額とし、当該貸借対照表に係る事業年度終了の日（当該会社がその設立後最初の事業年度を終了していない場合においては、当該会社の成立時）後において会社法（平成十七年法律第八十六号）第百九十九条の規定による募集株式の発行等、同法第二条第一項第二十一号に規定する新株予約権の行使による株式の交付、社債の発行、株式交換、合併、分割、事業譲受、事業譲渡その他当該会社の資産に重要な変更があつた場合には、これらによる総資産の額の変動を加え又は除いた額とする。
• The total amount of assets calculated using the method provided by the rule of the Fair Trade Commission set out in paragraph 5, Article 9 of the Act shall be the total amount of assets in the final balance sheet of the company (or the balance sheet as of the incorporation of the company if the first business year after the incorporation thereof has not ended) or, in the event of an issue of shares for subscription, etc. pursuant to the provision of Article 199 of the Companies Act (Act No. 86 of 2005), an acquisition of shares resulting from an exercise of share options prescribed in item 21, paragraph 1, Article 2 of the Companies Act, an issue of company bonds, a share exchange, a merger, a split, an acquisition of business, a transfer of business or any other significant change to the assets of the company after the end of business year (or at the time of incorporation, if the first business year after the incorporation of the company has not ended) involved in the balance sheet, the amount calculated by adding or subtracting the change in the total asset amount resulting from the event.

• 定款、特定社員名簿、優先出資社員名簿、特定社債原簿、権利者名簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、事業報告、事務報告、第百二条第二項若しくは第百七十七条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告、利益の処分若しくは損失の処理に関する議案、第二百六十四条第一項の附属明細書若しくは同項第三号の報告書又は第二十八条第三項において準用する会社法第百二十二条第一項、第三十二条第六項において準用する同法第百四十九条第一項、第百二十五条において準用する同法第六百八十二条第一項若しくは第六百九十五条第一項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• when the person fails to state or record the matters to be stated or recorded in the articles of incorporation, the Specified Equity Member Registry, the Preferred Equity Member Registry, the Beneficiary Certificate Holder Registry, the minutes, the inventory of assets, the accounting books, the balance sheet, the profit and loss statement, the business report, the administrative report, the annexed detailed statements prescribed in Article 102(2) or Article 177(1), the accounting advisor's report, the audit report, the accounting audit report, the statement of accounts, the proposal concerning the appropriation of profits or disposition of losses, the annexed detailed statements set forth in Article 264(1), the reports set forth in Article 264(1)(iii), the documents set forth in Article 122(1) of the Companies Act as applied mutatis mutandis pursuant to Article 28(3), Article 149(1) of the Companies Act as applied mutatis mutandis pursuant to Article 32(6) or the provisions of Article 682(1) or Article 695(1) of the Companies Act as applied mutatis mutandis pursuant to Article 125;

• 定款、株主名簿、株券喪失登録簿、新株予約権原簿、社債原簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、事業報告、事務報告、第四百三十五条第二項若しくは第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告又は第百二十二条第一項、第百四十九条第一項、第二百五十条第一項、第二百七十条第一項、第六百八十二条第一項、第六百九十五条第一項、第七百八十二条第一項、第七百九十一条第一項、第七百九十四条第一項、第八百一条第一項若しくは第二項、第八百三条第一項、第八百十一条第一項若しくは第八百十五条第一項若しくは第二項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。
• when the person fails to state or record matters to be stated or recorded in the articles of incorporation, shareholder registry, registry of lost share certificates, Share Option registry, Bond Registry, minutes, inventory of property, accounting books, balance sheet, profit and loss statement, business report, administrative report, annexed detailed statements set forth in Article 435(2) or Article 494(1), accounting advisor's report, audit report, accounting audit report, settlement of accounts, or the documents or Electromagnetic Records set forth in Article 122(1), Article 149(1), Article 250(1), Article 270(1), Article 682(1), Article 695(1), Article 782(1), Article 791(1), Article 794(1), Article 801(1) or (2), Article 803(1), Article 811(1) or Article 815(1) or (2), or states or records false matters;

• 厚生年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（厚生年金基金令（昭和四十一年政令第三百二十四号）第三十九条第一項の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額、支払備金の金額及び過剰積立金残高の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者、企業年金基金のうち最近事業年度に係る年金経理に係る貸借対照表（確定給付企業年金法施行規則（平成十四年厚生労働省令第二十二号）第百十七条第三項第一号の規定により提出されたものに限る。）における流動資産の金額及び固定資産の金額の合計額から流動負債の金額及び支払備金の金額の合計額を控除した額が百億円以上であるものとして金融庁長官に届出を行った者並びに企業年金連合会
• an employees' pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities, the payment reserves, and the balance of excess contributions from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 39, paragraph (1) of the Cabinet Order for Employees' Pension Fund (Cabinet Order No. 324 of 1966)) in a business year preceding the year of the relevant date; a corporate pension fund that the Commissioner of the Financial Services Agency has been notified of as one that has 10 billion yen or more as the amount calculated by deducting the total sum of the current liabilities and the payment reserves from the total sum of the current assets and the fixed assets stated in the balance sheet pertaining to pension accounting (limited to that which has been submitted pursuant to the provisions of Article 117, paragraph (3), item (i) of the Ordinance for Enforcement of the Defined-Benefit Corporate Pension Act (Ordinance of the Ministry of Health, Labour and Welfare No. 22 of 2002)) in a business year preceding the year of the relevant date; the Pension Fund Association;

• 会社法第四百九十四条第二項及び第三項（貸借対照表等の作成及び保存）、第四百九十六条第一項及び第二項（貸借対照表等の備置き及び閲覧等）、第四百九十七条（第一項各号を除く。）（貸借対照表等の定時株主総会への提出等）並びに第四百九十八条（貸借対照表等の提出命令）の規定は、第一項の貸借対照表及び事務報告並びにこれらの附属明細書について準用する。この場合において、同法第四百九十六条第一項中「前条第一項の規定の適用がある場合にあっては、監査報告を含む。」とあるのは「資産流動化法第百七十七条第二項の監査を受けた監査報告を含む。」と、同項及び同法第四百九十七条中「定時株主総会」とあるのは「定時社員総会」と、同条第一項中「当該各号に定める貸借対照表及び事務報告」とあるのは「資産流動化法第百七十七条第二項の監査を受けた貸借対照表及び事務報告」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
• The provisions of Article 494(2) and (3) (Preparation and Retention of Balance Sheet), Article 496(1) and (2) (Keeping and Inspection of Balance Sheet), Article 497 (excluding the items of paragraph (1)) (Provision of Balance Sheet to Annual Shareholders Meeting), and Article 498 (Order to Submit Balance Sheet) of the Companies Act shall apply mutatis mutandis to the balance sheet and administrative report and the annexed detailed statements thereof set forth in paragraph (1). In this case, the phrase '(including, in cases where the provisions of paragraph (1) of the preceding Article apply, audit reports,' in Article 496(1) of the Companies Act shall be deemed to be replaced with '(including audit reports audited under Article 177(2) of the Asset Securitization Act,' the term 'annual shareholders meeting' in Article 496(1) and Article 497 of the Companies Act shall be deemed to be replaced with 'annual general meeting of members,' the phrase 'the Balance Sheet and administrative reports provided for in each such item' in Article 497(1) of the Companies Act shall be deemed to be replaced with 'the balance sheet and administrative reports audited under Article 177(2) of the Asset Securitization Act,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.

• 第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。）の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
• The provisions of Article 48, paragraphs (2) and (3), Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Companies Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5) and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase 'an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss' in Article 66, paragraph (1) shall be deemed to be replaced with 'an inventory of property, a balance sheet and business report,' the term 'paragraph (1) of the preceding Article' in Article 424 of the same Act shall be deemed to be replaced with 'Article 53, paragraph (1) of the Commodity Exchange Act,' the term 'an Ordinance of the Ministry of Finance' in Article 847, paragraphs (1) and (4) of the same Act shall be deemed to be replaced with 'an ordinance of the competent ministry' and any other technical replacement shall be specified by a Cabinet Order.

• 新銀行法第十九条第二項及び第三項（同条第二項に規定する中間業務報告書に係る部分を除く。）（これらの規定を新長期信用銀行法第十七条等において準用する場合を含む。）並びに新銀行法第二十一条第一項から第三項まで（これらの規定を新長期信用銀行法第十七条等において準用する場合を含む。）の規定並びに新銀行法第二十条第二項及び第五十二条の十一（同条第一項に規定する中間業務報告書に係る部分を除く。）（これらの規定を新長期信用銀行法第十七条において準用する場合を含む。）並びに新銀行法第五十二条の十二並びに第五十二条の十三第一項及び第二項（これらの規定を新長期信用銀行法第十七条において準用する場合を含む。）の規定は、銀行等又は銀行持株会社等の平成十年四月一日以後に開始する営業年度又は事業年度に係るこれらの規定に規定する書類について適用し、銀行等又は銀行持株会社等の同日前に開始した営業年度又は事業年度に係る貸借対照表その他の書類については、なお従前の例による。
• The provisions of Article 19, paragraphs (2) and (3) of the New Banking Act (excluding the part pertaining to interim business report referred to in Article 19, paragraph (2) of the New Banking Act) (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) and Article 21, paragraphs (1) to (3) inclusive (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.), the provisions of Article 20, paragraph (2) and Article 52-11 (excluding the part pertaining to interim business report referred to in Article 52-11, paragraph (1) of the New Banking Act) of the New Banking Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) and the provisions of Article 52-12 and Article 52-13, paragraphs (1) and (2) of the New Banking Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) shall apply to documents referred to in these provisions of a Bank, etc. or Bank Holding Company, etc. pertaining to the fiscal year or business year starting on or after April 1, 1998, and the provisions then in force shall remain applicable to the balance sheet or other documents of a Bank, etc. or Bank Holding Company, etc. pertaining to the fiscal year or business year starting before that date.

• 新銀行法第十九条第二項 及び第三項（同条第二項に規定する中間業務報告書に係る部分を除く。）（これらの規定を新長期信用銀行法第十七条等において準用する場合を含む。）並びに 新銀行法第二十一条第一項から第三項まで（これらの規定を新長期信用銀行法第十七条等において準用する場合を含む。）の規定並びに新銀行法第二十条第二項 及び第五十二条の十一（同条第一項に規定する中間業務報告書に係る部分を除く。）（これらの規定を新長期信用銀行法第十七条において準用する場合を含 む。）並びに新銀行法第五十二条の十二並びに第五十二条の十三第一項及び第二項（これらの規定を新長期信用銀行法第十七条において準用する場合を含む。） の規定は、銀行等又は銀行持株会社等の平成十年四月一日以後に開始する営業年度又は事業年度に係るこれらの規定に規定する書類について適用し、銀行等又は 銀行持株会社等の同日前に開始した営業年度又は事業年度に係る貸借対照表その他の書類については、なお従前の例による。
• The provisions of Article 19(2) and (3) of the New Banking Act (excluding the part pertaining to interim business report referred to in Article 19(2) of the New Banking Act) (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) and Article 21(1) to (3) inclusive(including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.), the provisions of Article 20(2) and Article 52-11 (excluding the part pertaining to interim business report referred to in Article 52-11(1) of the New Banking Act) of the New Banking Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) and the provisions of Article 52-12 and Article 52-13(1) and (2) of the New Banking Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 17 of the New Long-Term Credit Bank Act, etc.) shall apply to documents referred to in these provisions of a Bank, etc. or Bank Holding Company, etc. pertaining to the Business Year or fiscal year starting on or after April 1, 1998, and the provisions then in force shall remain applicable to the balance sheet or other documents of a Bank, etc. or Bank Holding Company, etc. pertaining to the Business Year or fiscal year starting before that date.

• 我輩がハイカラと云ふ言葉を書き始めた為めに、今日では大変に世間に行はれて居るが、此のハイカラと云ふ言葉を書いたのは、全く此のフルベツキ先生の話のピストルに対照させる為めで有ッた、即ち横浜毎日新聞に掲げたる当世人物評中に、「山縣有朋、鳥尾小弥太、谷干城などは保守主義の武断派、攘夷党の日本党、頑冥不霊なるチヨム髷党、ピストル党であるが、大隈重信、伊藤博文、西園寺公望等は進歩主義の文治派で、開国党の欧化党、胸襟闊達なるハイカラ党、ネクタイ党、コスメチツク党で有る」と書いたのが起因で、外のチヨム髷党、ピストル党、コスメチツク党、ネクタイ党などは少しも流行しなかッたが、唯此のハイカラと云ふ一語だけが、馬鹿に大流行を来した、今日では最早や我輩が発明したと云ふ事を知らずに用ひて居る者も多く、一の重要なる日本語となッて仕舞ふたが、然るに実は我輩が此のハイカ（p18/p19）ラと云ふことを書いた起因を申すと、全く此の時のフルベッキ先生の話を胸中に蓄えて居て、それを五六年の後に至って新聞の上に現はした結果で有る。
• The word haikara I began to write has been used very often today in our society and the reason I wrote this word is to contrast it with a pistol in Verbeck's story, that is to say, I wrote in my Tosei Personal Criticism in the Yokohama Mainichi Shimbun that 'Aritomo YAMAGATA, Koyata SHIMAO, Tateki TANI and so on belong to a conservative budanha (party of hawks), Nippon Party of Jyoiha (exclusionists sect), stubborn/unwise Party of hawks, Chiyomumage Party or Pistol Party, while Shigenobu OKUMA, Hirobumi ITO, Kinmochi SAIONJI and so on belong to a Liberal Party of doves, Oka (Westernization) Sect of Kaikoku (opening of Japan to western countries) party, free-spirited Haikara Party, Necktie Party or Cosmetic Party', which became the origin of the word haikara, and among them this word alone has become extremely popular, but today many people use it without knowing that I invented the word, which has become one important Japanese word, however, I originally wrote this word haikara (pp.18-19) in the newspaper five or six years after the interview with Mr.Verbeck.

• 法第百六十六条（非居住者に対する準用）において準用する法第二編第五章（居住者に係る申告、納付及び還付）の規定及び令第二百九十三条（非居住者に対する準用）において準用する令第二編第五章（居住者に係る申告、納付及び還付）の規定の適用に係る事項については、前編第三章（居住者に係る申告、納付及び還付）の規定を準用する。この場合において、第五十五条第四号（青色申告承認申請書の記載事項）中「業務を開始した」とあるのは「業務を国内において開始した」と、第五十七条第一項（青色申告のための取引の記録等）中「貸借対照表及び損益計算書」とあるのは「貸借対照表及び損益計算書（国内及び国外の双方にわたつて法第百四十三条（青色申告）に規定する業務を行なう青色申告者については、その者の行なう当該業務の全体に係る貸借対照表及び損益計算書のほか、その国内において行なう当該業務に係る貸借対照表及び損益計算書とする。以下この節において同じ。）」と、第六十条第二項（決算）中「業務を開始した」とあるのは「業務を国内において開始した」と読み替えるものとする。
• With regard to matters concerning the application of the provisions of Part II, Chapter V (Filing of Returns, Payment, and Refunds for Residents) of the Act that are applied mutatis mutandis pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act, and the provisions of Part II, Chapter V (Filing of Returns, Payment, and Refunds for Residents) of the Order that are applied mutatis mutandis pursuant to Article 293 (Mutatis Mutandis Application to Nonresidents) of the Order, the provisions of Chapter III of the preceding Part (Filing of Returns, Payment, and Refunds for Residents) shall apply mutatis mutandis. In this case, the term 'commenced operations' in Article 55, item (iv) (Matters to Be Entered in an Application Form for Approval for Filing a Blue Return) shall be deemed to be replaced with 'commenced operations in Japan'; the term 'a balance sheet and profit and loss statement' in Article 57, paragraph (1) (Record, etc. of Transactions for Filing a Blue Return) shall be deemed to be replaced with 'a balance sheet and profit and loss statement (with regard to a taxpayer filing a blue return who is engaged in operations prescribed in Article 143 (Blue Return) both in and outside Japan, a balance sheet and profit and loss statement for his/her operations in Japan, in addition to a balance sheet and profit and loss statement for the entirety of his/her operations; hereinafter the same shall apply in this Section)'; and the term 'commenced operations' in Article 60, paragraph (2) (Settlement) shall be deemed to be replaced with 'commenced operations in Japan.'

• 会社であつて、その総資 産の額（最終の貸借対照表による資産の合計金額をいう。以下同じ。）が二十億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、当該会社並びに 当該会社の子会社及び当該会社の総株主の議決権の過半数を有する国内の会社の総資産の額を合計した額（以下「総資産合計額」という。）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もの（以下この条において「株式所有会社」という。）は、他の国内の会社であつてその総資産の額が十億円を下回 らない範囲内において政令で定める金額を超えるもの（以下この項において「株式発行会社」という。）の株式を取得し、又は所有する場合（金銭又は有価証券 の信託に係る株式について、自己が、委託者若しくは受益者となり議決権を行使することができる場合又は議決権の行使について受託者に指図を行うことができ る場合を含む。）において、株式発行会社の総株主の議決権に占める株式所有会社の当該取得し、又は所有する株式に係る議決権の割合が、百分の十を下回らな い範囲内において政令で定める数値（複数の数値を定めた場合にあつては、政令で定めるところにより、それぞれの数値）を超えることとなるときは、公正取引 委員会規則で定めるところにより、その超えることとなつた日から三十日以内に、当該株式に関する報告書を公正取引委員会に提出しなければならない。ただ し、株式発行会社の発行済の株式の全部をその設立と同時に取得する場合、銀行業又は保険業を営む会社が他の国内の会社（銀行業又は保険業を営む会社その他 公正取引委員会規則で定める会社を除く。次条第一項及び第二項において同じ。）の株式を取得し、又は所有する場合及び証券業を営む会社（証券仲介業者を除 く。）が業務として株式を取得し、又は所有する場合は、この限りでない。
• Every corporation whose total assets (meaning the amount of total assets appearing in the latest balance sheet; the same shall apply hereinafter) exceed the amount provided for in a Cabinet Order, which shall not be less than two billion yen, and whose total assets, coupled with total assets of subsidiaries of the said corporation, and a corporation in Japan which holds majority of voting rights of all stockholders of the said corporation (hereinafter referred to as 'sum of the total assets'), exceed the amount provided for in a Cabinet Order, which shall not be less than ten billion yen (hereinafter referred to as 'stockholding corporation' in this Article), in case that it acquires or holds the stocks (including the stocks held in monetary or security trust, where the stockholding corporation is a settlor or beneficiary and may exercise the voting rights or give instructions to the trustee regarding the exercise of such voting rights) of another corporation in Japan whose total assets exceed the amount provided for in a Cabinet Order, which shall not be less than one billion yen (hereinafter referred to as 'issuing corporation' in this Article), so that the ratio of voting rights pertaining to the stocks acquired or held by the stockholding corporation to voting rights of all stockholders of the issuing corporation is to exceed the percentage figure provided for in a Cabinet Order, which shall not be less than ten percent (in the case that more than one percentage figures are provided for, any of such percentage figures pursuant to the provisions of such Cabinet Order), shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on such stocks to the Fair Trade Commission within thirty days from the date of the relevant exceeding; provided, however, that this shall not apply to cases where the all the issued stocks of issuing corporation is acquired simultaneously with the incorporation, cases where a corporation engaged in banking or insurance business (excluding certain corporations engaged in insurance business as provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article) acquires or holds stocks of other corporations in Japan (excluding those engaged in banking or insurance business and those as otherwise provided for in the Rules of the Fair Trade Commission; the same shall apply in paragraphs 1 and 2 of the next Article), or cases where a corporation engaged in securities business (excluding securities brokers) acquires or holds stocks in the course of its business.

• 組合の解散及び清算については、会社法第四百七十五条（第一号及び第三号を除く。）、第四百七十六条、第四百七十八条第二項及び第四項、第四百七十九条第一項及び第二項（各号列記以外の部分に限る。）、第四百八十一条、第四百八十三条第四項及び第五項、第四百八十四条、第四百八十五条、第四百八十九条第四項及び第五項、第四百九十二条第一項から第三項まで、第四百九十九条から第五百三条まで、第五百七条（株式会社の清算）、第八百六十八条第一項、第八百六十九条、第八百七十条（第二号及び第三号に係る部分に限る。）、第八百七十一条、第八百七十二条（第四号に係る部分に限る。）、第八百七十四条（第一号及び第四号に係る部分に限る。）、第八百七十五条並びに第八百七十六条（非訟）並びに非訟事件手続法（明治三十一年法律第十四号）第四十条（検査をすべき者の選任の裁判）の規定を、組合の清算人については、第三十五条の三、第三十五条の四、第三十六条の二、第三十六条の三第一項及び第二項、第三十六条の五から第三十八条の四まで（第三十六条の七第四項を除く。）、第四十条（第一項、第十一項及び第十三項を除く。）、第四十七条第二項から第四項まで、第四十八条並びに第五十三条の二並びに会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項並びに同法第三百六十一条、第三百八十一条第二項、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項、第三百八十四条から第三百八十六条まで並びに第五百八条の規定を、組合の清算人の責任を追及する訴えについては、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除き、監査権限限定組合にあつては、監査役に係る部分を除く。）（株式会社における責任追及等の訴え）の規定を、監査権限限定組合の清算人については、同法第三百五十三条、第三百六十条第一項及び第三百六十四条の規定を準用する。この場合において、第四十条第二項中「財産目録、貸借対照表、損益計算書、剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表」と、「事業報告書」とあるのは「事務報告書」と、同条第三項、第五項から第十項まで並びに第十二項第一号及び第三号中「事業報告書」とあるのは「事務報告書」と、同法第三百八十二条中「取締役（取締役会設置会社にあっては、取締役会）」とあるのは「清算人会」と、同法第四百七十九条第二項各号列記以外の部分中「次に掲げる株主」とあるのは「総組合員の五分の一以上の同意を得た組合員」と、同法第三百八十四条、第四百九十二条第一項、第五百七条第一項並びに第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と、同法第四百九十九条第一項中「官報に公告し」とあるのは「公告し」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
• With regard to the dissolution and liquidation of a cooperative, the provisions of Article 475 (excluding item (i) and item (iii)), Article 476, Article 478, paragraph (2) and paragraph (4), Article 479, paragraph (1) and paragraph (2) (limited to the portions other than those listed in the respective items), Article 481, Article 483, paragraph (4) and paragraph (5), Article 484, Article 485, Article 489, paragraph (4) and paragraph (5), Article 492, paragraphs (1) to (3), Articles 499 to 503, Article 507 (Liquidation of a Stock Company), Article 868, paragraph (1), Article 869, Article 870 (limited to the portions pertaining to item (ii) and item (iii)), Article 871, Article 872 (limited to the portions pertaining to item (iv)), Article 874 (limited to the portions pertaining to item (i) and item (iv)), Article 875, and Article 876 (Non-Contentious Cases) of the Companies Act and Article 40 (Judicial Decision for Appointment of a Person to Conduct Inspections) of the Non-Contentious Cases Procedure Act (Act No. 14 of 1898) shall apply mutatis mutandis; with regard to a liquidator of a cooperative, the provisions of Article 35-3, Article 35-4, Article 36-2, Article 36-3, paragraph (1) and paragraph (2), Articles 36-5 to 38-4 (excluding Article 36-7, paragraph (4)), Article 40 (excluding paragraph (1), paragraph (11), and paragraph (13)), Article 47, paragraphs (2) to (4), Article 48, and Article 53-2 of this Act, the provisions of Article 357, paragraph (1) of the Companies Act, paragraph (1) of the same Article as applied mutatis mutandis by replacing the terms pursuant to the provisions of Article 360, paragraph (3) of the same Act, and the provisions of Article 361, Article 381, paragraph (2), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), Articles 384 to 386, and Article 508 of the Companies Act shall apply mutatis mutandis; with regard to an action to pursue the liability of a liquidator of a cooperative, the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5), and Article 851, and excluding the portions pertaining to the company auditors in the case of a cooperative limiting the audit authority) (Action to Pursue the Liability, etc. of a Stock Company) of the same Act shall apply mutatis mutandis; and with regard to a liquidator of a cooperative limiting the audit authority, the provisions of Article 353, Article 360, paragraph (1) and Article 364 of the same Act shall apply mutatis mutandis. In this case, the phrase 'an inventory of property, a balance sheet, a profit and loss statement, and a plan for the appropriation of surplus or a plan for the disposal of losses' in Article 40, paragraph (2) shall be deemed to be replaced with 'an inventory of property and a balance sheet,' the term 'a business report' in the same paragraph shall be deemed to be replaced with 'an affairs written report,' the term 'business report' in paragraph (3), paragraphs (5) to (10), and paragraph (12), item (i) and item (iii) of the same Article shall be deemed to be replaced with 'affairs written report,' the term 'the directors (or, for a Company with Board of Directors, to the board of directors)' in Article 382 of the Companies Act shall be deemed to be replaced with 'the board of liquidators,' the term 'the following shareholders' in the portions of Article 479, paragraph (2) of the Companies Act other than those listed in the respective items shall be deemed to be 'a member who has obtained the consent of or more one-fifth of all partner,' the term 'Ordinance of the Ministry of Justice' in Article 384, Article 492, paragraph (1), Article 507, paragraph (1), and Article 847, paragraph (1) and paragraph (4) of the same Act shall be deemed to be 'ordinance of the competent ministry,' the phrase 'give public notice in the official gazette' in Article 499, paragraph (1) of the same Act shall be deemed to be replaced with 'give public notice,' and any other necessary technical replacement of terms shall be specified by a Cabinet Order.