年度: 1000 Terms and Phrases
- 年度
- fiscal year (usu. April 1 to March 31 in Japan)
- financial year
- academic year
- school year
- product year
- 昨年度
- previous year (fiscal, academic, etc.)
- 今年度
- this year
- this fiscal year
- this school year
- 学年度
- the school year
- academic year
- 初年度
- first year
- initial (year)
- 来年度
- next year
- next fiscal year
- 本年度
- the current fiscal year
- 年度末
- end of the fiscal year
- 前年度
- preceding fiscal year
- previous fiscal year
- 営業年度
- fiscal year
- financial year
- business year
- 醸造年度
- Jozonendo (Brewing Year)
- 財政年度
- fiscal year
- financial year
- 皇紀年度
- numbering of years since Jimmu
- 会計年度
- fiscal year
- accounting year
- financial year
- the Financial Year;
- 事業年度
- fiscal year
- business year
- business year;
- 年度初め
- beginning of the (fiscal) year
- 昨年度の卒
- graduated last year
- 2002年度
- Fiscal year 2002
- 2002 (ranked according to size of catch)
- 開通予定年度
- Scheduled Year of Opening
- Scheduled Opening Year
- 対前年度比で
- compared with the previous fiscal year
- 年度所属区分
- belonging division for fiscal year
- division belonging to a fiscal year
- 当該事業年度
- business year concerned
- 計画目標年度
- planning target year
- 最終事業年度
- most recent business year
- 次年度予算案
- the Draft Budget for the following year,
- 平成14年度
- The 2002 academic year
- 平成18年度
- The 2006 academic year
- 平成19年度
- The 2007 academic year
- 平成16年度
- The 2004 academic year
- 平成17年度
- The 2005 academic year
- 多年度作業計画
- multi-year Action Plan
- 組合の事業年度
- The business year of the Partnership.
- 香港年度代表馬
- Hong Kong Horse of the Year
- 昭和初年度に死去。
- He died in 1926.
- 年度別日本公開映画
- Movies released in Japan by year
- 年度化成(地磁気)
- epoch reduction
- 12カ月の会計年度
- any accounting period of 12 months
- 年度別台風記事一覧
- Pacific typhoon season
- 平成9年度より採択
- Adopted in the 1997 academic year.
- 2009年度行事予定
- 2009 (April 2008-March 2009) Event Plan
- 平成16年度環境状況
- Annual Report on the Environment in FY 2004
- 事業年度及び区分経理
- Business year and separate accounting
- 百分率 (年度累計)
- Percentage (YTD)
- 年度累計 (米ドル)
- Year-to-date (USD)
- 平成13年度より採択
- Adopted in the 2001 academic year.
- 平成15年度より採択
- Adopted in the 2003 academic year.
- 平成11年度より採択
- Adopted in the 1999 academic year.
- 平成12年度より採択
- Adopted in the 2000 academic year.
- 平成10年度より採択
- Adopted in the 1998 academic year.
- 収穫量(2007年度)
- Yielding (Fiscal Year 2007)
- 銀行持株会社の事業年度
- Business Year of Bank Holding Company
- 昨年度のモデルの改良版
- a modification of last year's model
- 対前年度比10%増である
- be increased by 10% compared to the previous fiscal year
- 開催時期(年度末に開催)
- The session (held in the end of the fiscal year)
- 直前事業年度の貸借対照表
- a balance sheet for the most recent business year;
- 平成10年度水道統計調査
- FY 1998 Water Services Statistics
- 彼の在任期間の初年度中に
- during his first year in office
- 2004年度世界長者番付
- Forbes list of billionaires (2004)
- 2006年度世界長者番付
- Forbes list of billionaires (2006)
- 会計年度の終わりに起こる
- taking place at the close of a fiscal year
- 2007年度世界長者番付
- Forbes list of billionaires (2007)
- 2002年度(平成14年)
- Fiscal year 2002
- As of 2002 (ranked according to size of catch)
- 完成は2010年度の予定。
- The construction and installation are scheduled for completion in fiscal year 2010.
- 平成13年度環境NGO総覧
- 2001 Comprehensive Bibliography of Environmental NGOs
- 直前事業年度の決算関係書類等
- Settlement Related Documents, etc. for the most recent business year.
- Settlement Related Documents, etc. for the most recent business year;
- 前事業年度末における財産目録
- The inventory of property as of the end of the previous business year
- The inventory of property as of the end of the previous business year; and
- 平成14年度支援プロジェクト
- projects eligible for support in FY 2002
- 平成14年度地下水質測定結果
- Results of FY 2002 Water Quality Survey of Groundwater
- [$1]会計年度中の通貨合計
- Currency totals for the fiscal year of [$1]
- 会計年度は、暦年に対応する。
- The financial year shall correspond to the calendar year.
- 注:漁獲量は年度により異なる。
- Note: the catch varies according to the fiscal year.
- 彼がXを今年度の目標に掲げる。
- He is aiming for X for this year.
- CSD/多年度テーマ別検討計画
- CSD/Multi-Year Thematic Programme of Work
- 平成13年度大気汚染状況報告書
- FY 2001 Report on the State of Air Pollution
- 平成12年度国民生活選好度調査
- Fiscal 2000 Survey on National Lifestyle Preferences
- 各事業年度の所得に対する法人税
- Corporation Tax on Income for Each Business Year
- 社長は議会に年度予算を提出した
- the president submitted the annual budget to Congress
- 2006年度より結ばれた協定。
- The agreement has been concluded since the 2006 academic year.
- 財政力指数:0.48(17年度)
- Financial capability index: 0.48 (as of the fiscal year 2005)
- 彼がほぼ本年度の目標を達成した。
- He almost reached this year's goal.
- 1997年度:紀北西道路・事業化
- Fiscal year 1997: The project for Kihoku Nishi Road was approved.
- 1日平均乗車人員(2006年度)
- Number of average daily passengers (in fiscal year 2006)
- 2005年度は202人であった。
- In fiscal year 2005, the daily usage figure was 202.
- 69年度芸術選奨文部大臣賞受賞。
- He received Minister of Education Award for Fine Arts in 1969.
- 毎事業年度終了の日から3月以内に
- within three months from the end of each business year
- 最近の事業年度における貸借対照表
- Balance sheet for the latest business fiscal year
- 当該資金拠出が計上される会計年度
- the financial year to which the commitment is to be charged
- 暫定予算案年度の翌年の予備予算案
- the Preliminary Draft Budget for year following the Interim Draft Budget Year.
- 滋賀学園高校(2008年度より)
- Shiga Gakuen High School (since the 2008 academic year)
- 1957年度リスボン映画祭 特別賞
- 1957 Lisbon Film Festival, Special award
- 1974年度ロサンゼルス国際映画賞
- 1974 Los Angeles International Film Award
- 18年度の活動方針が示されました。
- The course of action for fiscal 2006 is shown.
- 平成17年度環境の保全に関する施策
- Environmental Conservation Measures to be Implemented in FY 2005
- 平成14年度の税制改正に関する答申
- FY 2002 Tax Reform
- 平成12年度公共用水域水質測定結果
- Measurement Results of Water Quality in Public Waters in FY 2000
- 平成xx年度振動規制法施行状況調査
- FY xxxx Survey of the Implementation of Vibration Regulation Law
- 平成xx年度騒音規制法施行状況調査
- FY xxxx Survey of the Implementation of Noise Regulation Law
- 平成xx年度悪臭防止法施行状況調査
- FY xxxx Survey of the Implementation of Offensive Odor Control Law
- 平成13年度公共用水域水質測定結果
- Results of the FY 2001 Nationwide Water Quality Survey of Public Water Areas
- 最終事業年度の末日における資産の額
- the amount of assets as of the last day of the most recent business year;
- 最終事業年度の末日における負債の額
- the amount of debts as of the last day of the most recent business year;
- その会社は初年度以降に損失に転じた
- The company turned a loss after the first year
- 1997年度全国高等学校総合体育大会
- Inter-high school championships in 1997
- 平成14年度全国の地盤沈下地域の概況
- Overvieww of Ground Subsidence in Japan in FY 2002
- 最終事業年度の末日における資本金の額
- the amount of stated capital as of the last day of the most recent business year;
- フロリダ・マーリンズの年度別成績一覧
- List of Miami Marlins seasons
- [$1]会計年度中の寄付の金額別細分
- Breakdown of contributions by value for the fiscal year of [$1]
- 市職員数 1,062人(2005年度)
- Total staff member of the municipality: 1,062 (Fiscal Year 2005)
- ともに平成18年度の京都府統計書より。
- (Source: both from the Fiscal Year 2006 Kyoto Prefecture Statistical Report)
- 1936年度版形式図による諸元を示す。
- Following are the specifications based upon the 1936 version of the specifications chart.
- 今年度中に2回の開催を予定しています。
- It is scheduled to be held twice this year.
- 平成14年度環境にやさしい企業行動調査
- FY 2002 Survey of Environmental Friendly Corporate Activities
- 平成7~12年度公共用水域水質測定結果
- Measurement Results of Water Quality in Public Waters from FY 1995 to 2000
- 平成XX年度省エネ型製品普及推進優良店
- FYXX Stores Receiving Special Commendation for Promoting Energy Saving Products
- 図2に1998年度入学生の結果を示す。
- The results for freshmen in 1998 are shown in figure 2.
- 下水道普及率99.1%(平成17年度末)
- Sewage coverage: 99.1% (end of fiscal year 2005)
- 台湾親善特使:S.H.E(2003年度)
- Taiwan Special Representative (2003): S.H.E
- 台湾親善大使:賴雅妍(2007年度より)
- Taiwan Goodwill Ambassador (Since 2007): Megan Lai
- 酒米の配給制は昭和43年度米まで続いた。
- The ration system of the rice for sake brewing continued until the 1968 fiscal year.
- 2002年度:紀北東道路・用地買収に着手
- Fiscal year 2002: The process of land acquisition for Kihoku Higashi Road was started.
- 1995年度芸術選奨文部大臣新人賞受賞。
- In 1995 was awarded the new face award of Minister of Education Award for Fine Arts.
- 薬学科(6年制、平成18年度入学者以降)
- Department of Pharmaceutical Sciences (four-year system, for those newly enrolled in Heisei 18 academic year and after)
- ボストン・レッドソックスの年度別成績一覧
- List of Boston Red Sox seasons
- ピッツバーグ・パイレーツの年度別成績一覧
- List of Pittsburgh Pirates seasons
- トロント・ブルージェイズの年度別成績一覧
- List of Toronto Blue Jays seasons
- 観光広報大使:木村佳乃(2004年度より)
- Goodwill Ambassador for the Visit Japan Campaign (since 2004): Yoshino KIMURA
- それが17年度の集計ページへリンクします。
- It links to the fiscal 2005 spreadsheet page.
- 取扱高(平成17年度) 76億3334万円
- The amount of transactions (in fiscal year 2005): \7.63334 billion
- 実際に19年度の住民税額を計算しましょう。
- Let's calculate the actual resident tax for fiscal year 2007.
- 丹波IC - 京丹波わちIC 2014年度
- Tanba IC - Kyotanba-wachi IC: Fiscal year 2014
- 1972年度文化庁芸術祭 (文化庁)大賞。
- 1972: Awarded Arts Festival (Japanese Agency for Cultural Affaires) Grand Prize.
- 2008年度に祇園四条駅へ改称される予定。
- The name is scheduled to be changed to Gion-shijo Station in fiscal year 2008.
- 2008年度に清水五条駅へ改称される予定。
- The name is scheduled to be changed to Kiyomizu-gojo Station in fiscal year 2008.
- 直前事業年度の計算書類等及びその附属証明書
- the Financial Statements, etc. for the most recent business year and related detailed certifications;
- 直前事業年度の計算書類等及びその附属明細書
- Financial Statements, etc. for the most recent business year and the detailed statement thereof.
- Financial Statements, etc. for the most recent business year and detailed statements thereof;
- 平成XX年度環境省政策評価書(事後評価)
- Evaluation Report of Environmental Policy for FY 20XX
- 環境報告書ガイドライン(2000年度版)
- Environment Report Guideline FY 2000 version
- 平成18年度地球温暖化防止活動環境大臣表彰
- Minister of the Environment's 2006 Commendation for Global Warming Prevention Activity
- 協会が本格的に本年度の活動を開始しました。
- The association got started on this year's activities.
- セントルイス・カージナルスの年度別成績一覧
- List of St. Louis Cardinals seasons
- 2002年度から京田辺校地で行われている。
- It is has been held at Kyotanabe Campus since the 2002 academic year
- 1957年度「キネマ旬報」 ベストテン第4位
- 1957 'Kinema Junpo,' The 4th
- 1957年度「キネマ旬報」 女優賞山田五十鈴
- 1957 'Kinema Junpo,' Best actress: Isuzu YAMADA
- 金剛頂瑜伽経 巻第一、二(2007年度指定)
- Kongocho Yuga Sutra Volumes One and Two (designated in 2007)
- 2008年度に神宮丸太町駅へ改称される予定。
- In the autumn of 2008, it is scheduled that the name of this station will be changed from Marutamachi Station to Jingu-marutamachi Station.
- 合計額の右側には年度別の金額が表示されます。
- The amounts for each fiscal year will be shown on the right side of the total amount.
- 各年度における容器包装廃棄物の排出量の見込み
- Prospective amount of waste containers and packaging discharged for each fiscal year
- 総合薬学科(4年制、平成17年度入学者まで)
- Department of General Pharmacology (four-year system, for students newly-enrolled in Heisei 17 academic year and before)
- 1983年度、第7回講談社漫画賞少女部門受賞。
- In the year 1983, 'Hi Izuru Tokoro no Tenshi ' was awarded Girl's Comic Division of Kodansha Manga Sho (The Kodansha Manga Award).
- 2004年度:イギリス、ドイツ、フランスを追加
- 2004: UK, Germany and France added
- 2005年、(平成16年度)日本芸術院賞受賞。
- In 2005, he earned an Award of the Japan Art Academy (of 2004).
- 1988年度国民体育大会(2巡目国体の第1回)
- First National Sports Festival's second round in 1988.
- 1985年度に墳丘の範囲確認調査が実施された。
- In 1985, a research was conducted to verify the dimensions of the tumulus.
- 当校は本格的に今年度の活動をスタートさせます。
- Our school kicks this year's activities into gear.
- 1987年度:橿原バイパス・高規格幹線道路指定
- Fiscal year 1987: The Kashihara Bypass was designated as an arterial high-standard highway.
- 1994年度:大和御所道路「大和区間」工事着手
- Fiscal year 1994: The construction of Yamato Gose Road's Yamato section was launched.
- 2006年度の1日平均乗車人員は9,696人。
- The average number of persons who got on board at this station each day in fiscal 2006 was 9,696.
- 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;
- 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;
- 産業廃棄物の不法投棄等の状況(平成17年度)
- Status of Illegal Dumping of Industrial Waste in FY 2005
- いよいよ明日から新年度の教育活動が始まります。
- Finally, educational activities for next fiscal year will start from tomorrow.
- 毎事業年度の収支予算及び事業計画の設定又は変更
- Establishment of or a change to the income and expenditure budget and the business plan for each business year
- アリゾナ・ダイヤモンドバックスの年度別成績一覧
- List of Arizona Diamondbacks seasons
- この中止決定は当時「本年度の痛恨事」といわれた。
- It was said that the decision to discontinue production of the film was 'one of the most regrettable events of the year.'
- 香港親善大使:四大天王(陳奕迅)(2005年度)
- Hong Kong Goodwill Ambassador (2005): Four Kings (Eason Chan)
- (出典「農林水産省統計・平成18年度茶生産量」)
- (Adapted from the 'Statistics of Tea Production in 2006,' compiled by the Ministry of Agriculture, Forestry and Fisheries)
- 2005年度の1日平均の乗車人員 11,318人
- Average number of passengers daily in fiscal year 2005: 11,318
- 2006年度の1日平均の乗車人員 11,308人
- Average number of passengers daily in fiscal year 2006: 11,308
- 2006年度の1日平均乗車人員は11,762人。
- The average number of persons who got on board at this station each day in fiscal 2006 was 11,762.
- 平成XX年度のフロン類の破壊量の集計結果について
- An Aggregate of Fluorocarbons Destroyed in FY XXXX
- 産業廃棄物の不法投棄の状況(平成14年度)ついて
- State of the Illegal Dumping of Industrial Waste, FY 2002
- 市が2001年度のバランスシートを作成しました。
- The city government prepared the balance sheet for 2001.
- 当該各事業年度において還付を受ける法人所得税の額
- The amount of corporate income tax to be refunded in the relevant business year.
- 現在の蔵書数は702,309冊(2001年度末)
- There are 702,309 books in the collection at present (as of end of 2001 academic year).
- 高倉神社拝殿(旧本殿)〔綾部市〕※平成13年度登録
- Haiden (worship hall) of Takakura-jinja Shrine (the former Honden (main shrine building)) [Ayabe City] *Recorded in 2001.
- アメリカ合衆国親善大使:PUFFY(2005年度)
- USA Goodwill Ambassador (2005): PUFFY
- この栗尾バイパスは平成26年度供用開始予定である。
- Kurio Bypass is scheduled to open in 2014.
- 神学部、社会学部は2009年度に今出川校地へ統合。
- School of Theology and Faculty of Social Studies were moved into Imadegawa-kochi in 2009.
- Both the Faculty of Theology and Faculty of Social Studies were moved to Imadegawa Campus in the 2009 academic year.
- 一名を前年度委員長及び委員の中から会長が委嘱する。
- The president appoints one person from the previous year's chair and committee.
- なお、2006年度支部大会を上旬に予定しています。
- In addition, the 2006 chapter meeting is scheduled for the beginning of this month.
- 2006年度の1日あたりの乗車人員は約8人である。
- The average daily number of passengers who used the station in fiscal year 2006 was eight.
- The average daily number of station users in fiscal year 2006 was eight.
- 直前三年の各事業年度の計算書類等及びその附属明細書
- Financial Statements, etc. for the most recent three years and detailed statements thereof;
- 平成14年度環境報告の促進方策に関する検討会報告書
- FY 2002 Report of the Study Group on Measures to Promote Environmental Reporting
- 下記の要領で19年度の専攻分属説明会を開催します。
- As stated below, there will be a 2007 briefing session explaining majors.
- 外国法人に係る各事業年度の所得に対する法人税の税率
- Tax Rate for Corporation Tax on Income for Each Business Year in the case of Foreign Corporations
- 現在は改修工事のため、2006年度より募集を停止。
- Recruitment stopped from the 2006 academic year because it is currently under construction.
- 2003年度:韓国、台湾、米国、中華人民共和国、香港
- 2003: South Korea, Taiwan, US, China and Hong Kong
- それが毎年、各事業年度ごとの短期経営計画を策定する。
- Every year, a short-term business plan for each accounting period is worked out.
- この条例は、38年度分の国民健康保険税から適用する。
- This ordinance will be applied for the National Health Insurance Tax from FY 1963.
- 2006年度の1日あたりの乗車人員は約14人である。
- In fiscal year 2006, the average daily number of persons getting on board at this station was 14.
- 2006年度の1日あたりの乗車人員は約33人である。
- The average daily number of passengers was about 33 in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約22人である。
- The number of daily passengers using the station was about 22 in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約27人である。
- In fiscal year 2006, the average daily number of persons who boarded at this station was 27.
- The average daily number of passengers boarding at this station in fiscal year 2006 was 27.
- 2006年度の1日あたりの乗車人員は約52人である。
- In fiscal year 2006, the average daily number of persons getting on board at this station was 52.
- 2006年度の1日あたりの乗車人員は約88人である。
- In fiscal year 2006, the average daily number of passengers who boarded at this station was 88.
- 1998年度:大和御所道路「御所区間」用地買収着手。
- Fiscal year 1998: The process of land acquisition for Yamato Gose Road's Gose section started.
- 全長:8179mm(1909年度版では7702mm)
- Length: 8179 mm (7702 mm in the case of 1909 version)
- 2006年度の1日あたりの乗車人員は約96人である。
- The average daily number of passengers in fiscal 2006 was 96.
- (2011年度中に全線がATS-Pに統一される予定)
- (All lines are scheduled to be unified to ATS-P in the year 2011.)
- 2006年度の1日あたりの乗車人員は約55人である。
- The number of daily passengers using the station was about 55 in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約93人である。
- The number of daily passengers was about 93 in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約60人である。
- The number of daily passengers was about 60 in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は30,211人。
- The number of passengers per day was about 30,211 in fiscal year 2006.
- 年度内に懇談会2回、1月と3月の開催を予定している。
- Two meetings, in January and in March, are planned for within the current fiscal year.
- 高倉神社文化財環境保全地区〔綾部市〕※平成13年度決定
- The environmental preservation area of a cultural asset of Takakura-jinja Shrine [Ayabe City] *Decision made in 2001.
- 2006年度の1日あたりの乗車人員は約356人である。
- In fiscal year 2006, the average daily number of persons who boarded trains at this station was 356.
- 2006年度の1日あたりの乗車人員は約236人である。
- The average daily number of passengers using the station was 236 in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約460人である。
- The number of passengers boarding at this station came to approximately 460 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約123人である。
- In fiscal year 2006, the average daily number of persons who boarded at this station was 123.
- The average daily number of passengers in fiscal year 2006 was 123.
- 2006年度の1日あたりの乗車人員は約121人である。
- In fiscal year 2006 the average daily number of boarders at this station was 121.
- 2006年度の1日あたりの乗車人員は約562人である。
- The number of passengers boarding at this station came to approximately 562 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約545人である。
- The number of passengers boarding at this station came to approximately 545 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約370人である。
- The number of passengers boarding at this station came to approximately 370 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約496人である。
- The number of passengers boarding at this station came to approximately 496 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員(京都府統計書より)
- Number of passengers boarding at this station per day in fiscal year 2006 (source: Kyoto Prefecture Statistical Report)
- 2006年度の1日あたりの乗車人員は約326人である。
- The number of passengers boarding at this station came to approximately 326 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約271人である。
- The average daily number of passengers in fiscal year 2006 was 271.
- また、運行も2008年度末まで続けられる計画となった。
- Also, there were plans to continue the service until the end of FY 2008.
- 2006年度の1日あたりの乗車人員は約112人である。
- The average daily number of passengers who used the station in fiscal year 2006 was 112.
- 2006年度の1日あたりの乗車人員は約477人である。
- The average daily number of passengers in fiscal year 2006 was 477.
- 2006年度の1日あたりの乗車人員は約115人である。
- The average daily number of passengers in fiscal year 2006 was 115.
- 2006年度の1日あたりの乗車人員は約340人である。
- In fiscal year 2006, the number of passengers who used the station was about 340 a day.
- 2006年度の1日あたりの乗車人員は約400人である。
- In fiscal year 2006, the number of passengers who used the station was about 400 a day.
- 2006年度の1日あたりの乗車人員は約375人である。
- The number of passengers per day was about 375 people in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約195人である。
- According to research conducted in fiscal year 2006, the station was used by approximately 195 people each day.
- 2006年度の1日あたりの乗車人員は約129人である。
- The number of daily passengers was about 129 in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約260人である。
- The number of persons getting on board at this station was approximately 260 a day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約351人である。
- According to research conducted in fiscal year 2006, the station was used by approximately 351 people each day.
- 外国法人に係る各事業年度の所得に対する法人税の課税標準
- Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations
- 市債残高は19年度末で718億円と対前年比2億円の減少。
- The balance for city bonds issued was \71.8 billion, a decrease of \0.2 billion from the previous year.
- 日本全体の活鰻は2005年度で約2万トン養殖されている。
- Approximately 20,000 tons of live eels were farm raised in Japan in fiscal 2005.
- 2006年度の1日あたりの乗車人員はわずか約8人である。
- The average daily number of station users in fiscal year 2006 was as few as eight.
- 2004年度は約192億5000万円の赤字となっている。
- In fiscal year 2004, the company ended with a deficit of approximately 19,250,000,000 (19 billion 250 million) yen.
- 2006年度の1日平均の乗車人員は30,921人である。
- The average daily number of passengers in fiscal year 2006 was 30,921.
- 事業年度の末日における時価がその時の取得原価より低い資産
- assets whose current market price as on the last day of a business year is lower than the acquisition cost at the time;
- 委員会では、今年度中に完成させたい旨の報告が有りました。
- In the committee, there was a report that they want to complete it by the end of this fiscal year.
- 納付すべき更正決定に係る法人税の事業年度、納期限及び金額
- The business year, due date and the amount of payable corporation tax based on the reassessment or determination
- 会計年度の終わりに会計期間の間の項目を割り当てる会計項目
- an accounting entry made at the end of an accounting period to allocate items between accounting periods
- 教育実践総合センターが年度ごとに2、3の大学に設置された。
- Every fiscal year, centers for educational practice were established at several universities.
- 2006年度の1日あたりの乗車人員は約2,734人である。
- The number of passengers boarding at this station came to approximately 2,734 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約1,101人である。
- The number of passengers boarding at this station came to approximately 1,101 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約1,762人である。
- The number of passengers boarding at this station came to approximately 1,762 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約2,995人である。
- The number of passengers boarding at this station came to approximately 2,995 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約7,173人である。
- The number of passengers boarding at this station came to approximately 7,173 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約2,685人である。
- The number of passengers boarding at this station came to approximately 2,685 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約2,164人である。
- The number of passengers boarding at this station came to approximately 2,164 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約5,233人である。
- The number of passengers boarding at this station came to approximately 5,233 per day in fiscal year 2006.
- 2006年度の1日あたりの乗車人員は約1,732人である。
- The number of passengers boarding at this station came to approximately 1,732 per day in fiscal year 2006.
- 1992年度:大和御所道路「御所区間」「大和区間」事業化。
- Fiscal year 1992: The project for the Gose and Yamato sections of the Yamato Gose Road was approved.
- 2006年度の1日あたりの乗車人員は約5,170人である。
- The average daily number of passengers who used the station in fiscal year 2006 was 5,170.
- 2006年度の1日あたりの乗車人員は約1,255人である。
- In fiscal year 2006, the number of passengers who used the station was about 1,255 a day.
- 2006年度の1日あたりの乗車人員は約1,507人である。
- The number of daily passengers in fiscal year 2006 was about 1,507 people.
- 2006年度の1日あたりの乗車人員は約4,595人である。
- According to research conducted in fiscal year 2006, each day approximately 4,595 people used the station.
- 2006年度の1日あたりの乗車人員は約6,063人である。
- According to research conducted in fiscal year 2006, approximately 6,063 people used the facility each day.
- In fiscal year 2006, the number of persons getting on board at this station each day was approximately 6,063.
- 2006年度の1日平均の乗車人員は179,155人である。
- The average daily number of passengers in fiscal year 2006 was 179,155.
- 2005年度の1日平均乗降人員は、108,512人である。
- The average daily number of passengers in fiscal year 2005 was 108,512.
- 2005年度の1日平均乗降人員は、105,704人である。
- The average daily number of passengers in fiscal year 2005 was 105,704.
- 2006年度の1日あたりの乗車人員は約1,778人である。
- Approximately 1,778 passengers used the station each day in fiscal 2006.
- 2006年度の1日あたりの乗車人員は約4,090人である。
- The average daily number of passengers at this station in fiscal year 2006 was 4,090.
- 2006年度の1日あたりの乗車人員は約4,364人である。
- The average daily number of passengers who used this station in fiscal year 2006 was 4,364.
- 2006年度の1日あたりの乗車人員は約1,682人である。
- Approximately 1,682 passengers used this station each day in fiscal 2006.
- 2006年度の1日あたりの乗車人員は約6,997人である。
- The average number of daily passengers in fiscal year 2006 was 6,997.
- 2006年度の1日あたりの乗車人員は約2,701人である。
- The number of daily passengers was about 2,701 in fiscal 2006.
- 2006年度の1日あたりの乗車人員は約4,904人である。
- In fiscal year 2006, each day approximately 4,904 people boarded at this station.
- 2006年度の1日あたりの乗車人員は約6,929人である。
- The number of passengers per day was about 6,929 in fiscal year 2006.
- 銀行の事業年度は、四月一日から翌年三月三十一日までとする。
- The business year of a Bank shall be from April 1 to March 31 of the following year.
- 一般廃棄物の排出及び処理状況等(平成12年度実績)について
- State of the Generation and Treatment of Municipal Solid Waste(FY2000 results)
- 産業廃棄物の排出及び処理状況等(平成13年度実績)について
- State of the Generation and Treatment of Industrial Waste (FY 2001 Results)
- 各事業年度の所得に対する法人税についての申告、納付及び還付
- Filing of Returns, Payment, and Refunds for Corporation Tax on Income for Each Business Year
- 立命館はのちに部内暴力が発覚し、2008年度限りで解散廃部。
- In Ritsumeikan University Cheerleading Squad, a violent incident occurred; consequently, it was dissolved and terminated in 2008.
- 香港親善大使:イザベラ・リョン(zh梁洛施)(2006年度)
- Hong Kong Goodwill Ambassador (2006): Isabella Leong
- 香港親善大使:フィオナ・シット(zh薛凱琪)(2007年度)
- Hong Kong Goodwill Ambassador (2007): Fiona Sit
- 平成18年度NHK教育テレビジョン「伝統芸能入門」能楽講師。
- He served as an instructor of Nogaku for NHK educational channel 'A guide to traditional arts.'
- 2006年度の1日あたりの乗車人員は約 3,266人である。
- The number of passengers boarding at this station came to approximately 3,266 per day in fiscal year 2006.
- ジュゴンと藻場の広域的調査平成13~17年度結果概要について
- Summary of the Survey Results (FY2001-2005) on Dugongs and Seaweed Beds over a Wide Area
- ゆるい土砂をどけて、岩盤や年度に達したいなと思っていたのだ。
- and cast aside the loose earth and sand, that I might reach the rock or the clay.
- 今月、文部科学省から12年度の学校基本調査の結果が発表された。
- This month, the Ministry of Education, Culture, Sports, Science and Technology has released the report on Basic Research on School that was done in 2000.
- 2004年度の家庭用カレールウ国内出荷額は約676億円だった。
- In 2004, the value of shipments of household curry roux products in Japan was approximately 67.6 trillion yen.
- なお、2008年度中に京阪の駅は「清水五条駅」に改称する予定。
- The name of Gojo Station on the Keihan Line was scheduled to be changed to Kiyomizu-gojo Station within the fiscal 2008.
- 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
- 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.
- 信託会社の事業年度は、四月一日から翌年三月三十一日までとする。
- The business year of a Trust Company shall be from April 1 of a given year to March 31 of the next year.
- しかし、個別に誕生年度を調べると、義宗・義親・義忠・義国となる。
- However, according to the time of birth presented in this timeline, the order should be Yoshimune, Yoshichika, Yoshitada, Yoshikuni.
- 前項第八号の組合の事業年度の期間は、一年を超えることができない。
- The period of the business year of the Partnership as set out in item (viii) of the preceding paragraph shall not exceed one (1) year.
- 各年度において再商品化がされる当該特定分別基準適合物の量の見込み
- Prospective amount of the waste containers and packaging that conform to the specified sorting standards, which are recycled in each fiscal year
- 人の初年度の(特に米国の高校または大学における)経験に使用される
- used of a person in the first year of an experience (especially in United States high school or college)
- 2005年度:タイ王国、シンガポール、オーストラリア、カナダを追加
- 2005: Thailand, Singapore, Australia and Canada added.
- 台湾の活鰻は2005年度で約2万トン、中国は約5万トンと言われる。
- It is said that in the fiscal 2005, approximately 20,000 tons of live eels were farm raised in Taiwan, and approximately 50,000 tons were farm raised in China.
- 吸収合併存続株式会社商品取引所につき最終事業年度がない場合 その旨
- in the case where the final business year does not exist for a Member Commodity Exchange Surviving an Absorption-Type Merger: a statement to that effect;
- 銀行持株会社の事業年度は、四月一日から翌年三月三十一日までとする。
- The business year of a Bank Holding Company shall be from April 1 to March 31 of the following year.
- 当該年度において前条第一項の規定による評価の対象としようとする政策
- Policies to be subjected to the evaluation pursuant to the provisions of preceding Article, paragraph 1 in the first year
- 協会の事業年度は、毎年四月一日に始まり、翌年三月三十一日に終わる。
- The business year of the Institute shall commence on the first day of April each year and close on the thirty-first day of March of the subsequent year.
- 日本銀行の事業年度は、毎年四月一日から翌年三月三十一日までとする。
- The business year of the Bank of Japan shall run April 1 through March 31 of the following year.
- 前項の持分は、脱退した事業年度の終における組合財産によつて定める。
- The equity interest set forth in the preceding paragraph shall be decided based on the cooperative's property at the end of the business year in which the member withdrew.
- ちなみに2008年までの大会公式最高記録は2008年度の59.0m。
- As of 2008, the contest's official record is 59.0 meters which was set in 2008.
- JR西日本 - 2006年度の1日あたりの利用客数は約6,178人。
- JR West - The number of passengers boarding at this station came to approximately 6,178 per day in fiscal year 2006.
- 2006年度の1日平均の乗車人員は3,118人である(京都府統計書)
- The average number of passengers a day in fiscal year 2006 was 3,118 (based on statistics compiled by the Kyoto Prefectural Government).
- 前項のエネルギーの年度の使用量は、政令で定めるところにより算定する。
- The energy consumption for a given business year set forth in the preceding paragraph shall be calculated pursuant to the provision of a Cabinet Order.
- 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.
- 京阪電気鉄道 - 2006年度の1日あたりの利用客数は約6,216人。
- Keihan Electric Railway - The number of passengers boarding at this station came to approximately 6,216 per day in fiscal year 2006.
- 定時社員総会は、毎事業年度の終了後一定の時期に招集しなければならない。
- An annual general meeting of members shall be called for within a defined period of time after the end of each business year.
- その納付する法人所得税の額で当該各事業年度の損金の額に算入している金額
- The amount of corporate income tax that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- 2006年度は1963年以来43年ぶりに収穫量が100万トンを下回った。
- In the Fiscal Year 2006, mikan crops were lower by 1 million tons after 43 years since 1963.
- 東北新幹線 八戸駅 - 新青森駅間 81.2km(2010年度開業予定)
- The Tohoku Shinkansen line: between Hachinohe Station and Shin-Aomori Station, 81.2 km (scheduled to start its operation in the 2010 fiscal year)
- 2006年 2005年度(第62回)日本芸術院賞ー近年の舞台活動に対して
- 2006: Received the Award of the Japan Art Academy, Fiscal Year 2005 (the 62nd) for his theater activities of recent years.
- 平成15年度の1日あたりの乗車人員は約3,255人(京都府統計書より)。
- The number of passengers per day was about 3,255 in fiscal year 2003 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約6,520人(京都府統計書より)。
- The number of passengers per day was about 6,520 in fiscal year 2003 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約2,701人(京都府統計書より)。
- The number of passengers per day in fiscal year 2003 was approximately 2,701 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約3,395人(京都府統計書より)。
- The number of passengers per day in fiscal year 2003 was approximately 3,395 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約1,682人(京都府統計書より)。
- The number of passengers per day in fiscal year 2003 was approximately 1,682 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約4,312人(京都府統計書より)。
- The number of passengers per day in fiscal year 2003 was approximately 4,312 (according to the Kyoto Prefecture Statistics Report).
- 平成17年度の1日あたりの乗車人員は約8,611人(京都府統計書より)。
- The number of passengers per day was about 8,611 in fiscal year 2005 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度における税制改革についての答申-あるべき税制の構築に向けて-
- Basic Policy in Formulating FY2003 Tax Reform Report - Policy Guidance on the Establishment of a Desirable Tax System
- 移管地は2011年度に日光国立公園の一部とし、一般開放する予定にしている。
- The transferred site is planned to become a part of Nikko National Park in 2011, and will be opened to the public.
- 「卒都婆小町」の演能により、2003年(平成14年度)文化庁芸術祭優秀賞。
- He received an Excellence Award of Arts Festival by Japanese Agency for Cultural Affairs in 2003 for his act in 'Sotoba Komachi' (Komachi at the Gravepost).
- 大阪側の発駅は年度やシーズンによって、大阪発・JR難波発・両駅発と異なる。
- Depending on the time of year and the season, departures from the Osaka side vary when departing from Osaka, JR Nanba or both.
- 平成15年度の1日あたりの乗車人員は約38,164人(京都府統計書より)。
- In Fiscal Year 2003, approximately 38,164 passengers boarded each day (Kyoto Prefecture Statistics Book).
- 2006年度の1日あたりの乗車人員は約425人である(京都府統計書より)。
- The number of passengers who used this station was approximately 425 a day in fiscal year 2006 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約18,992人(京都府統計書より)。
- The number of passengers per day was about 18,992 in fiscal year 2003 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約10,129人(京都府統計書より)。
- The number of passengers per day was about 10,129 in fiscal year 2003 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約31,616人(京都府統計書より)。
- The number of passengers per day was about 31,616 in fiscal year 2003 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約39,567人(京都府統計書より)。
- The number of passengers per day in fiscal year 2003 was about 39,567 (according to the Kyoto Prefecture Statistics Report).
- 平成15年度の1日あたりの乗車人員は約18,342人(京都府統計書より)。
- The number of passengers per day in fiscal year 2003 was approximately 18,342 (according to the Kyoto Prefecture Statistics Report).
- 基金は、毎事業年度の剰余金の全部を、準備金として積み立てなければならない。
- A Fund shall lay aside all of the surplus in every business year as reserve funds.
- PRTRデータを読み解くための市民ガイドブック~平成16年度集計結果から~
- Citizen's Guide for Understanding PRTR -- Data from the FY2004 Results
- 平成17年度の業務用冷凍空調機器からのフロン類の回収量等の集計結果について
- Status of Fluorocarbons Recovery from Commercial Freezer/Air Conditioner in FY 2005
- 総務大臣は、毎年度、前項の報告を取りまとめ、その概要を公表するものとする。
- Each year the Minister of Internal Affairs and Communications shall compile the reports set forth in the preceding paragraph and make public a summary of them.
- Each year the Minister of Internal Affairs and Communications shall compile the reports set forth in the preceding paragraph, and publicly announce their outline.
- この政令は、平成十九年四月一日から施行し、平成十九年度の予算から適用する。
- This Cabinet Order shall come into effect as from April 1, 2007, and shall apply to the budget of the fiscal year of 2007 and thereafter.
- 組合員は、九十日前までに予告し、事業年度の終において脱退することができる。
- A member may withdraw at the end of a business year by giving at least ninety days' advance notice.
- その還付を受ける法人所得税の額で当該各事業年度の益金の額に算入している金額
- The amount of corporate income tax to be refunded to the specified foreign subsidiary, etc. which is included in gross profits for the relevant business year
- 文学部心理学科は心理学部として改組され2009年度に全学年京田辺校地へ移転。
- Psychology Department of Faculty of Letters was reorganized into Faculty of Psychology and its all academic years was moved to Kyotanabe-kochi in 2009.
- 毎年、昨年度の物より大きい物を購入するのが商売繁盛等につながるとされている。
- It is said that buying the larger kumade than that of the previous year leads to prosperous business and so on every year.
- なお、1993年度の長刀鉾の稚児は、現在日本中央競馬会騎手の北村浩平である。
- Note that Naginata boko Chigo in 1993 was Kohei KITAMURA, who is now a jockey of the Japan Association for International Horse Racing.
- 京阪電気鉄道 - 2006年度の1日あたりの乗車人員は約4,578人(同)。
- Keihan Electric Railway Rokujizo Station: The number of passengers boarding at this station came to approximately 4,578 per day in fiscal year 2006 (source: same as above).
- 通常総会は、定款の定めるところにより、毎事業年度一回招集しなければならない。
- The ordinary general meeting shall be convened once every business year, pursuant to the provisions of the articles of association.
- 文学部心理学科は心理学部として改組され2009年度に全学年京田辺校地へ移動。
- Department of Psychology within the Faculty of Letters was reorganized as the Faculty of Psychology, and all students were relocated to the Kyotanabe Campus in the 2009 academic year.
- The Department of Psychology within the Faculty of Letters was reorganized as the Faculty of Psychology in the 2009 academic year, and all students were relocated to Kyotanabe Campus.
- 当社は1999年度末までに、ISO14001の認証をすべての事業所で取得する。
- All of our offices will obtain ISO14001 certification by the end of 1999.
- 京都市営地下鉄 - 2006年度の1日あたりの乗車人員は約5,682人(同)。
- Kyoto Municipal Subway Rokujizo Station: The number of passengers boarding at this station came to approximately 5,682 per day in fiscal year 2006 (source: same as above).
- 北海道新幹線 新青森駅 - 新函館駅間 148.9km(2015年度開業予定)
- The Hokkaido Shinkansen line: between Shin-Aomori Station and Shin-Hakodate Station, 148.9 km (scheduled to start its operation in the 2015 fiscal year)
- 2006年度の1日あたりの乗車人員は約9,877人である。(京都府統計書より)
- According to statistics compiled by the Kyoto Prefectural Government, the average number of passengers daily in fiscal year 2006 was 9,877.
- 2006年度の1日あたりの乗車人員は約4,690人である。(京都府統計書より)
- According to statistics compiled by the Kyoto Prefectural Government, the average number of passengers a day in fiscal year 2006 was 4,690.
- 内閣総理大臣は、毎年度、前項の報告を取りまとめ、その概要を公表するものとする。
- Each year the Prime Minister shall compile the reports set forth in the preceding paragraph and publicly announce their outline.
- 外国語オナーズは2006年度より作られた外国語科目の成績優秀者を表彰する制度。
- Foreign Language Honors is a prize which was established in the 2006 academic year in order to commend students who achieved excellent results in foreign language classes.
- 2005年度の新車からシートが新デザイン(京阪バスと共通のもの)に変更となった。
- A new seat design (shared with that of Keihan Bus) was adopted for the buses introduced in fiscal year 2005.
- 2005年度の1日平均乗降客数は 47,104人(近鉄京都線直通利用客を含む)。
- In fiscal year 2005, the daily number of passengers using this station was 47,104 (including those using the through-service to the Kintetsu Kyoto Line).
- 2006年度の1日あたりの乗車人員は約19,512人である(京都府統計書より)。
- According to Kyoto Prefecture Statistics Report, the average number of passengers a day in fiscal year 2006 was 19,512.
- 2006年度の1日あたりの乗車人員は約15,496人である(京都府統計書より)。
- According to statistics compiled by the Kyoto Prefectural Government, the average number of passengers a day in fiscal year 2006 was 15,496.
- 事務局長は、必要に応じて、事業年度中に補足又は修正予算案を提示することができる。
- The Director-General may present draft supplementary or rectifying Budgets during the financial year, if and when necessary.
- 当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額
- The total revenue arising from the sale of said inventory assets for a comparable business for said comparable business year
- 定例の研究会、公開シンポジウムを開催され、2006年度からは単位互換制度が開始。
- The regular research meeting and an open symposium are held, and credit transfer system has started since the 2006 academic year.
- 同社の「クラシックパンツ」は同じ製品でも製造年度によっては生地が異なることがある。
- 'Classic Pants' of the said company sometimes differ in fabric according as the manufacturing year even though they are the same product.
- 2003年度秋期特別展「新収 十六羅漢図」(2003年10月20日〜12月13日)
- Special exhibition in the autumn of fiscal year 2003, 'A newly collected Jurokurakan-zu' (October 20 to December 13, 2003)
- 2006年度の1日あたりの乗車人員は約11,575人である。 (京都府統計書より)
- According to Kyoto Prefecture Statistics Report, the average number of passengers a day in fiscal year 2006 was 11,575.
- 償却すべき資産については、事業年度の末日において、相当の償却をしなければならない。
- With regard to the assets to be extinguished, the relevant extinguishment shall be carried out as on the last day of a business year.
- 会長は、定款の定めるところにより、毎事業年度一回通常総会を招集しなければならない。
- The president shall convene the ordinary general meeting once every business year, pursuant to the provisions of the articles of association.
- 最終事業年度に関する定時社員総会において利益から配当し、又は支払うものと定めた金額
- the amount to distribute or to pay from the profits as specified at an annual general meeting of members concerning the most recent business year; and
- 平成20年度 春:3月15日(土)~6月15日(日) 秋: 9月13日~11月24日
- Spring in 2008: March 15 (Saturday) to June 15 (Sunday); Autumn: September 13 to November 24
- 2010年度末を目処に淀駅が京都競馬場の入口付近に移転・高架化する予定となっている。
- Around the end of 2010, Yodo station is expected to be moved to the place near the entrance of Kyoto Racecourse and be elevated.
- そこで国家は年度や地域毎に僧侶になる人数を制限するために、得度を国家の許可制とした。
- Therefore, to limit the number of people who became priests every year and in the regions, government created the tokudo as a national license system.
- 1日平均乗降客数は 4,107人(2005年度)で、京都市交通局の全駅で最も少ない。
- Passenger getting on and off at this station averaged 4,107 per day (fiscal year 2005,) the least of all stations under the jurisdiction of the Kyoto Municipal Transportation Bureau.
- 木造鹿 一対、木造馬 1躯、木造犬 1躯(注:「馬」と「犬」は2001年度追加指定)
- 1 pair of wooden deer, 1 wooden horse, 1 wooden dog (Note: the 'horse' and 'dog' were additionally designated in 2001)
- 1989年度には独立3列シートWC付29人乗りスーパーハイデッカーに変更されている。
- In 1989 they replaced those buses with super high-decker buses equipped with three row independent seats (29 seats) and a toilet.
- 理事長は、定款の定めるところにより、毎事業年度一回通常総会を招集しなければならない。
- The president shall call an ordinary general meeting once in every business year pursuant to the provisions of the articles of incorporation.
- 委託者保護基金は、毎事業年度の剰余金の全部を、準備金として積み立てなければならない。
- A Consumer Protection Fund shall set aside all of the surplus in every business year as a reserve.
- 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;
- 理事長は、定款で定めるところにより、毎事業年度一回通常総会を招集しなければならない。
- The president shall convene an ordinary general meeting once in every business year pursuant to the provisions of the articles of incorporation.
- 平成14年度環境活動評価プログラム(エコアクション21)のあり方に関する検討会報告書
- FY2002 Report of the Study Group for the Modalities of Environmental Activities Evaluation Program (Eco Action 21)
- 更生保護法人の会計年度は、毎年四月一日に始まり、翌年三月三十一日に終わるものとする。
- The fiscal year of the juridical person for offenders rehabilitation shall begin on April 1 each year and end on March 31 of the following year.
- 会長は、定款で定めるところにより、毎事業年度一回、通常総会を招集しなければならない。
- The chairman shall convene an ordinary general meeting once in each business year, as specified in the articles of incorporation.
- これを使用した平成2醸造年度の全国新酒鑑評会では秋田県の金賞受賞数が全国2位となった。
- At Zenkoku Shinshu Kanpyokai (National New Sake Appraising and Deliberating Fair) held in the brewing year 1990, on which occasion Akita Prefecture sent sake using the yeast, the prefecture won the second largest number of gold prizes in the nation.
- 社団法人能楽協会 東京支部常議員(平成17・18・19・20・21年度)・特別教育委員
- He was an ordinary councilor of Tokyo Branch (from 2005 to 2010) and a special educational board member of incorporated organization Association for Japanese Noh Plays.
- この帝国国防方針に基づいて、「帝国軍ノ用兵要領」、さらに「年度作戦計画」が作成された。
- The Guidelines for Imperial tactics' and 'the Annual operation plan' were drawn up based on the Imperial Defense Policy.
- 2008年度春期企画展「春日局ゆかりの寺 妙心寺展」(2008年4月2日~6月28日)
- Planned exhibition in the spring of fiscal year 2008, 'Myoshin-ji Temple, a temple related to Ksuga no tsubone (a woman famous as a host mother of a shogun during the Edo period)' (April 2 to June 28, 2008)
- 文学部、法学部、経済学部、商学部も2013年度までに今出川校地に統合が予定されている。
- Faculty of Letters, Faculty of Law, Faculty of Economics, and Faculty of Commerce are also expected to be moved into Imadegawa-kochi by 2013.
- また、J2在籍時、前年度にアビスパ福岡に所属していた選手を獲得した年に昇格をしている。
- Besides, when Sanga was registered as a member of J2, it was promoted in the year when it got a player who had belonged to Avispa Fukuoka in the previous year.
- 皮肉にも、2006年度に出荷されたみかんは平年より甘く美味なものが多かったようである。
- Ironically, it seems that mikan shipped in fiscal year 2006 were sweeter and more tasty than those of an average year.
- 福知山線で最も利用者の多い駅は宝塚駅で、2004年度現在 での1日の乗車客数約3万人。
- The busiest railway station on the Fukuchiyama Line is Takarazuka Station, which was used by approximately 30,000 people a day in 2004.
- 自己資本の額 各事業年度の純資産の額として政令で定めるところにより計算した金額をいう。
- Amount of equity capital: The amount calculated pursuant to the method specified by a Cabinet Order as the amount of net assets for each business year
- いくつかの段階に分けた複数の予算年度にまたがる新たな割当額案、またさらなる分類の細分化
- the new appropriations proposed for the Budget years by phases, and further sub-divisions;
- ビジット・ジャパン・キャンペーン韓国観光親善大使:ユンナ(Younha)(2007年度)
- Korea Goodwill Ambassador to the Visit Japan Campaign: Younha (2007)
- JR西日本 - 2006年度の1日あたりの乗車人員は約6,647人(京都府統計書より)。
- JR West Rokujizo station: The number of passengers boarding at this station came to approximately 6,647 per day in fiscal year 2006 (source: Kyoto Prefecture Statistical Report).
- 九州新幹線鹿児島ルート 博多駅 - 新八代駅間 129.9km(2010年度末開業予定)
- The Kagoshima route of the Kyushu Shinkansen line: between Hakata Station and Shin-Yatsushiro Station, 129.9 km (scheduled to start its operation in the 2010 fiscal year)
- 理事長は、定款で定めるところにより、毎事業年度一回通常会員総会を招集しなければならない。
- The president shall convene an ordinary general meeting of members once in every business year pursuant to the provisions of the articles of incorporation.
- 旧機構の平成十五年四月一日に始まる事業年度は、旧機構の解散の日の前日に終わるものとする。
- The former Organization's business year beginning April 1, 2003, shall end on the day preceding the date of the dissolution of the former Organization.
- 当該交付を受けた日の属する事業年度終了の時に有する当該国内事業管理親法人株式の銘柄及び数
- The name of the issue of the parent corporation's domestically-managed shares that the foreign corporation holds as of the end of the business year containing the day on which it received the delivery of the shares, and the number thereof
- 当該事業年度終了の時において法人税法第二条第十号に規定する同族会社に該当していないこと。
- At the end of the said business year, the trust corporation does not fall under the category of family company prescribed in Article 2(x) of the Corporation Tax Act.
- 2007年度春期企画展「挿絵の世界—近世の出版文化—」(2007年4月11日〜6月29日)
- Planned exhibition in the spring of fiscal year 2007, 'The world of illustrations: publishing culture in modern times' (April 11 to June 29, 2007)
- 昭和28年3月に奈良県の文化財に指定され、翌29年度には高校3年の歴史教科書に登載された。
- The inscription was designated as cultural property by Nara Prefecture in March, 1953, and in the next year 1954, it was published in a history textbook for the third grade of a senior high school.
- 三増酒の生産が昭和24酒造年度(1949年-1950年)に本格的に導入されることになった。
- The production of sanzoshu was officially introduced in the Showa 24 brewing year (1949 to 1950).
- さらに、2009年度に統合により移転した京都府立城南高等学校バス停の改称も計画されている。
- And also planned is the renaming of the current bus stop at the Kyoto Prefectural Jonan High School which was relocated because of its consolidation in 2009.
- なお、「快速」の種別名称は、2007年度より行楽時の臨時列車の種別として復活する(後述)。
- The denomination of 'rapid' started being used again from FY 2007 for a type of special train in the tourist season (the details are described later).
- 事業譲渡の当事者(商品取引員を除く。)の直前三年の各事業年度の計算書類等及びその附属明細書
- Financial Statements, etc., of the parties to the Business Transfer (excluding a Futures Commission Merchant) for each business year for the most recent three years and detailed statements thereof;
- 吸収分割の当事者(商品取引員を除く。)の直前三年の各事業年度の計算書類等及びその附属明細書
- Financial Statements, etc., of the parties to the Absorption-Type Split (excluding a Futures Commission Merchant) for each business year for the most recent three years and detailed statements thereof;
- 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;
- 内閣は、毎会計年度の予算を作成し、国会に提出して、その審議を受け議決を経なければならない。
- The Cabinet shall prepare and submit to the Diet for its consideration and decision a budget for each fiscal year.
- 前事業年度において次の(1)に掲げる額の(2)に掲げる額に対する割合が百分の三を超えるもの
- If the ratio of the amount set forth in (1) below to the amount set forth in (2) below exceeds three percent in the previous business year:
- 第四十四条第一項に規定する考査に関する契約の内容及び毎事業年度の考査の実施に関する重要事項
- Determining the content of a contract concerning on-site examinations prescribed in Article 44, paragraph 1, as well as determining important matters concerning the implementation of on-site examinations for each business year;
- 自己資本の額 各連結事業年度の純資産の額として政令で定めるところにより計算した金額をいう。
- Amount of equity capital: The amount calculated pursuant to the method specified by a Cabinet Order as the amount of net assets for each consolidated business year
- 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.
- 事業年度末までに使用されなかった拠出表明割当額は、その設定目的のために引き続き有効である。
- Commitment appropriations not used by the end of the financial year shall remain valid for the purpose for which they were established.
- 內閣は、每會計年度の豫算を作成し、國會に提出して、その審議を受け議決を經なければならない。
- The Cabinet shall prepare and submit to the Diet for its consideration and decision a budget for each fiscal year.
- 内閣は、毎會計年度の豫算を作成し、國会に提出して、その審議を受け議決を經なければならない。
- The Cabinet shall prepare and submit to the Diet for its consideration and decision a budget for each fiscal year.
- 国土交通省では、2006年度から宿泊統計調査を行っている(ただし小規模・零細な施設は除外)。
- The Ministry of Land, Infrastructure, Transport and Tourism started taking accommodation statistics in 2006 (except for small facilities.)
- 全国高等学校サッカー選手権大会の決勝戦は2002年度(2003年)以降、成人の日に行われる。
- The final game of the All Japan High School Soccer Tournament has been held on Coming-of-Age Day since fiscal year 2002 (calendar year 2003).
- 2004年度春期特別展「洛中大火夢物語—風雲の幕末京都—」(2004年4月3日〜6月12日)
- Special exhibition in the spring of fiscal year 2004, 'A fantastic conflagration story in Kyoto: a turbulent Kyoto in the era near the end of the Edo period' (April 3 to June 12, 2004)
- 多くの蔵では、毎年2月ごろに甑倒し(こしきだおし)を行ない、その酒造年度の仕込みを完了する。
- Many breweries hold koshiki-daoshi (celebration of the end of the steaming process) in about February and complete the preparation for that brewing year.
- 平成18年度末より設置工事中だったETCレーンは、平成20年3月31日より供用が開始された。
- ETC lanes, whose installation work began in late fiscal year 2006, opened on March 31, 2008.
- 2006年度より「嵐電ブラッシュ・アップ プロジェクト」として以下のような事業を行っている。
- Beginning in Fiscal Year 2006, the following projects were carried out as part of the 'Randen Brush-up Project.'
- 2006年度より、「嵐電ブラッシュ・アップ プロジェクト」として以下のような事業を行っている。
- Beginning in Fiscal Year 2006, the following projects were executed as the Randen Brush-up Project.
- 次に掲げる負債については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。
- With regard to the following liabilities, the current market price or appropriate price at the time may be recorded as on the last day of a business year:
- 次に掲げる資産については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。
- With regard to the following assets, current market price or appropriate price at the time may be recorded as on the last day of a business year:
- 協会は、毎事業年度の開始の日から三月以内に、次に掲げる書類を主務大臣に提出しなければならない。
- An Association shall submit the following documents to the competent minister within three months from the day of the commencement of every business year:
- 当該内国法人の当該事業年度の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額
- The amount calculated by a reasonable method as the average balance of the book value of the total liabilities for the relevant business year of said domestic corporation.
- 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
- 前二号に掲げる資産のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な資産
- in addition to the assets listed in the preceding two items, assets for which it is appropriate to record the current market price or appropriate price at the time as on the last day of a business year.
- 前二号に掲げる負債のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な負債
- in addition to the liabilities listed in the preceding two items, liabilities for which it is appropriate to record the current market price or appropriate price at the time as on the last day of a business year.
- 理事の任期は、選任後二年以内に終了する事業年度のうち最終のものに関する総会の終結の時までとする。
- The term of office of board members shall continue until the conclusion of the general meeting for the last business year which ends within two years from the time of their election.
- 新協同組合法第五十八条の三の規定は、施行日以後に開始する事業年度に係る資金運用について適用する。
- The provisions of Article 58 of the New Cooperatives Act shall apply to the investment of funds pertaining to a business year starting on or after the enforcement date.
- その各事業年度の所得に対して課される租税の額が当該所得の金額の百分の二十五以下である外国関係会社
- An affiliated foreign company whose tax imposed on its income for the relevant business year is 25 percent or less of said income.
- A foreign affiliated person whose tax imposed on its income for the relevant business year is 25 percent or less of said income.
- 当該各事業年度の剰余金の処分により支出される金額(法人所得税の額及び剰余金の配当等の額を除く。)
- The amount payable due to the appropriation of surplus for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.)
- その各事業年度の所得に対して課される租税の額が当該所得の金額の百分の二十五以下である外国関係法人
- An affiliated foreign corporation whose tax imposed on its income for the relevant business year is 25 percent or less of said income.
- An affiliated foreign corporation whose tax to be imposed on its income for the relevant business year is 25 percent or less of said income.
- 国庫は、毎年度、予算の範囲内において、次条第一項の一般拠出金の徴収に要する費用の一部を負担する。
- The national treasury shall partially bear the expense required for the collection of general contributions of Paragraph 1 of the next article within the scope of the budget every fiscal year.
- 実際、平成16年度のうどんの生産量でも1位は讃岐うどんで知られる香川県だが、2位は埼玉県であった。
- Actually, a rank list of regions with a large production of Udon noodles in fiscal 2004 shows that Kagawa Prefecture known for Sanuki Udon won first prize followed by Saitama Prefecture.
- 「岩手県立博物館平成16年度伝統芸能鑑賞会/岩手県文化財愛護協会第57回岩手郷土芸能祭」に詳しい。
- Its details can be found in 'Iwate Prefectural Museum 2004 Traditional Performing Arts Concert/Iwate Prefecture Cultural Property Association the 57th Iwate Local Performing Arts Festival'.
- 明治20年度には、内務省予算の削減のため、内務省が設置していた11の測候所も地方へ移管されている。
- In FY 1887, the 11 meteorological stations that had been set up by the Ministry of Home Affairs were transferred to local governments due to the reduction in the budget of the Ministry of Home Affairs.
- 2001年度春期特別展「青春の日本画—ポスター・セレクション—」(2001年4月4日〜6月30日)
- Special exhibition in the spring of the fiscal year 2001, 'Youthful Japanese paintings: poster selections' (April 4 to June 30, 2001)
- 米原~京都間に東海道新幹線の新駅南びわ湖駅(仮称)が計画・着工され2012年度に開業予定であった。
- A new station, tentatively called Minami-Biwako Station, was going to open in fiscal year 2012 on the Tokaido Shinkansen between Maibara Station and Kyoto Station, and its construction began.
- その本店所在地国の法令により当該各事業年度の法人所得税の課税標準に含まれないこととされる所得の金額
- The amount of income which shall not be included in the corporate income tax base for the relevant business year under the laws and regulations of the state of the head office
- 法第百十一条の六の規定による安全報告書の公表は、毎事業年度の終了後六月以内に行わなければならない。
- Release of safety report shall be performed within 6 months after the end of every business year.
- 当該連結法人の当該連結事業年度の総負債の帳簿価額の平均的な残高として合理的な方法により計算した金額
- The amount calculated by a reasonable method as the average balance of the book value of the total liabilities for the relevant consolidated business year of said consolidated corporation.
- 2005年度調査では若狭湾、宮津湾とともに化学的酸素要求量(化学的酸素要求量)が基準未達成であった。
- The fiscal year 2005 investigation showed that the value of chemical oxygen demand did not meet the requirement.
- 1984年7月 関係省庁が、1982~1983年度の調査結果、「京阪奈地域総合整備計画調査」を発表。
- July, 1984: The ministries concerned announced 'An investigation for compiling a plan for comprehensive development of the Keihanna area,' based on the investigation in fiscal year 1982 to fiscal year 1983.
- 日本の半分以上の地域では桜の開花時期が4月と、つまり会社や学校などの年度始めや学校の新学期と重なる。
- In more than half the areas of Japan, the blooming period is April, which coincides with the beginning of the fiscal year for companies and the start of a new school year for Japanese schools.
- 同社は1990年度から多額の赤字を計上しているが、新製した特急用車両の減価償却にともなうものである。
- The company has been in the red massively since fiscal year 1990 because of its depreciation of the newly manufactured rolling stock for limited expresses.
- 前項の計画においては、当該年度において人工ふ化放流を実施すべき河川及び放流数を定めなければならない。
- The plan set forth in the preceding paragraph shall specify the River and the number of stock in which the artificial hatching and stocking are executed in the relevant fiscal year.
- もともと京田辺校地には学園祭はなく、京田辺市との包括協定の一環として2005年度から開催されている。
- Originally there was no school festival held on the Kyotanabe Campus, but it came to be held as part of the comprehensive agreement with Kyotanabe city since the 2005 academic year.
- 認可協会は、毎事業年度の開始の日から三月以内に、次に掲げる書類を内閣総理大臣に提出しなければならない。
- An Authorized Association shall submit the following documents to the Prime Minister within three months from the date of the commencement of each business year:
- 申出に係る年度におけるその新規化学物質の製造予定数量又は輸入予定数量が政令で定める数量以下であること。
- The planned quantity of the manufacture or import of said new chemical substance during the fiscal year to which the request pertains does not exceed that specified by Cabinet Order.
- 又、天皇誕生日にも同様、一般参賀が行われる(2008年度は過去最高の2万2655人が参賀:宮内庁発表)。
- Likewise on the Emperor's Birthday the Emperor and Imperial Family members receive the public's congratulations at the Palace (in the fiscal 2008 a record high of 22,655 people visited the Palace according to the Imperial Household Agency).
- 2007年度秋期企画展「宇治人形—知られざる茶の木人形の世界—」(2007年10月22日〜12月15日)
- Planned exhibition in the autumn of fiscal year 2007, 'Uji dolls: the world of dolls made of tea trees' (October 22 to December 15, 2007)
- となると、蔵としても原料調達にコストをかけることになるので、そういう酒造年度はとうぜん酒の値段があがる。
- Then, because the brewery is obliged to spend more to purchase materials, the price of sake rises in such a brewing year.
- 総務大臣は、毎年度、前項の報告を取りまとめ、その概要を公表するとともに、委員会に報告しなければならない。
- The Minister of Internal Affairs and Communications shall compile those reports set forth in the preceding paragraph every year, publicize the outline thereof and report the outline to the Commission.
- 前項の準備金は、前事業年度から繰り越した欠損のてん補に充て、又は投資者保護資金に繰り入れることができる。
- The reserve funds set forth in the preceding paragraph may be allocated to compensate the deficit carried over from the previous business year or be transferred to Funds for Investor Protection.
- 前項の準備金は、前事業年度から繰り越した欠損のてん補に充て、又は委託者保護資金に繰り入れることができる。
- The reserve in the preceding paragraph may be allocated to compensate for the deficit carried over from the previous business year or may be transferred to the Funds for Consignor Protection.
- 共済事業を行う組合は、毎事業年度末に、責任準備金及び支払準備金を計算し、これを積み立てなければならない。
- A cooperative engaged in mutual aid activities shall calculate the liability reserve and the payment reserve and set these funds aside at the end of each business year.
- 2005年度平均値では阿蘇海で2~3mg/l(宮津湾で1~1.5mg/l)で、年々値が上昇する傾向にある。
- The mean value of fiscal year 2005 was 2 -3 mg/l in Aso-kai and 1 -1.5 mg/l in Miyazu Bay, both of which tend to increase year by year.
- 2005年度春期企画展「羽織裏の粋(おしゃれ)―山名邦和コレクション—」(2005年4月2日〜6月25日)
- Planned exhibition in the spring of fiscal year 2005, 'Chic linings of haori (half-coats): collections of Kunikazu YAMANA' (April 2 to June 25, 2005)
- 2005年度秋期企画展「枩子菴(しょうしあん)の眼―日本画小品展―」(2005年11月7日〜12月17日)
- Planned exhibition in the autumn of fiscal year 2005, 'The eyes of Shoshian: small-sized Japanese paintings' (November 7 to December 17, 2005)
- 平成15年度の全日本弓道連盟による調査では、全国各地区の弓道連盟(地連)の登録人数は約12万6千人である。
- According to a study by the All Nippon Kyudo Federation in 2003, the number of registered Kyudo federations (local federations) nationwide was around 126,000.
- また2009年度も4月4日から5月31日までの土曜・休日限定で、これらの臨時列車が運行されることになった。
- Also in the year 2009, only on Saturdays and holidays from April 4 to May 31, these special trains ran.
- 2006年度での実績は昼間は特急、急行が淀屋橋~出町柳間で運転され、普通列車は淀屋橋~三条間で運転された。
- In fiscal year 2006, limited express and express trains were operated between Yodoyabashi Station and Demachiyanagi Station, and local trains were operated between Yodoyabashi Station and Sanjo Station.
- 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.
- 電子債権記録機関は、事業年度ごとに、業務及び財産に関する報告書を作成し、主務大臣に提出しなければならない。
- Electronic Monetary Claim Recording Institutions shall prepare a report on business and assets every business year and submit it to the competent minister.
- 政府の保有する会社の株式の処分は、その年度の予算をもつて国会の議決を経た限度数の範囲内でなければならない。
- Disposal of shares owned by the Government shall be within the limitation on the number of shares decided by the Diet in the relevant annual budget.
- 外国法人に対して課する退職年金等積立金に対する法人税の課税標準は、各事業年度の退職年金等積立金の額とする。
- The tax base of corporation tax imposed on a foreign corporation with respect to a retirement pension fund shall be the amount of the retirement pension fund for each business year.
- 第一項の年度は、事業主が別段の定めをする場合を除き、四月一日に始まり、翌年三月三十一日に終わるものとする。
- Fiscal year referred to in paragraph 1 shall refer to a period that begins on April 1 and ends on March 31 of the following year unless otherwise provided for by the employer.
- 2月、吉田寮執行部は前年の耐震調査の結果を踏まえ、2006年度の総長裁量予算枠に吉田寮食堂の補修を申請する。
- Based on the results of seismic-resistance evaluation conducted in the previous year, executives of Yoshida dormitory requested in February to include the renovation cost of dormitory's dining room in the presidential discretionary budget of the academic year 2006.
- 2006年度に行われた同志社EVEにおいて、補修工事に使われた土居葺板に寄せ書きを行うイベントが開催された。
- At Doshisha EVE held in 2006, an event was held in which the participants wrote words on doibukiita (a base board for tile roofing) used for the restoration work.
- 2004年度秋期特別展「白隠 禅画と墨蹟—新出龍雲寺コレクション—」(2004年10月25日〜11月27日)
- Special exhibition in the autumn of fiscal year 2004, 'HAKUIN, zen paintings and Indian-ink drawings: newly found Ryuun-ji Temple collections' (October 25 to November 27, 2004)
- 愛媛県は1970年より34年連続で出荷量1位を守ってきたが、2004年度から4年連続和歌山県が逆転している。
- Ehime prefecture had kept the number one position in total shipment volume for 34 consecutive years since 1970, however, Wakayama Prefecture traded places with Ehime and became number one for 4 consecutive years since Fiscal Year 2004.
- 公共広告機構の2007年度地域キャンペーン「天ぷら油で走る」のコマーシャルメッセージに京都市バスが登場した。
- One Kyoto City bus appeared in a local campaign film during the 2007 fiscal year, which was produced by the Japan Ad Council with a message saying, 'It runs on waste tempura oil.'
- なお、2010年3月(2009年度末)をめどにホームを延伸し、当駅にも7両編成の列車が乗り入れる予定である。
- Additionally, the platform will be extended in around March of 2010 (the end of fiscal year 2009) to accommodate trains of up to seven cars.
- 1931年秋、京都府会の多数派、立憲民政党は府立女専の1932年度生徒募集停止を含む予算案を通常府会に提出。
- The Rikken Minsei-to political party, which had a majority in the Kyoto Prefectural Assembly, presented the budget to the Regular Prefectural Assembly Session in the fall of 1931, and the budget proposed included stopping the Kyoto Prefectural Girls' Vocational Training School from accepting applications for the 1932 school year.
- これを父本とし、農林6号/双葉から生まれた秀峰を母本として1960年に交配され、昭和の年度をつけて命名された。
- This was taken as the father and cross-fertilized with Shuho, which was born from Norin No.6/Futaba, and in 1960 and it was named after the year of Showa.
- 2009年度末までに木津駅から同志社前駅までの各駅のホームを延長し、全区間7両編成で運転すると発表されている。
- It has been announced that until the end of the year 2009, platforms at each station between Kizu Station and Doshishamae Station will be extended and seven-car trains will run on all sections.
- 前項の場合において、施行日に開始する事業年度に係る経費の予算の認可については、新法第五十一条の規定の例による。
- In the case set forth in the preceding paragraph, with regard to authorization for the budget for expenses pertaining to the business year which starts as from the day of enforcement, the provisions of Article 51 of the New Act shall apply.
- 当該外国法人税の額のうち適用事業年度においてその内国法人が納付する控除対象外国法人税の額とみなされた部分の金額
- The part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation in the applicable business year
- 当該外国法人税の額のうち適用事業年度においてその連結法人が納付する控除対象外国法人税の額とみなされた部分の金額
- The part of said amount of foreign corporation tax that was deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation in the applicable business year
- 中央協会は、毎事業年度、通常総会の終了の日から一月以内に、決算関係書類を厚生労働大臣に提出しなければならない。
- The Central Association shall submit the documents relating to the settlement of accounts to the Minister of Health, Labour and Welfare every business year within one month from the closing day of the ordinary general meeting.
- 2時間半に及ぶ交渉を行ったが結局合意が得られず、同年度における吉田寮建て替え予算の提出は見送られることとなった。
- In spite of two and a half hours of negotiation, no agreements were reached and the submission of the budget for reconstruction of Yoshida dormitory in the academic year 2006 was not reached.
- 先代の駅舎との対比で、現在の駅舎のデザインに関しては賛否両論があるが、1997年度にグッドデザイン賞を受賞した。
- In comparison with the design of the previous station house, there were many opinions for the present design, some being 'for' and some 'against,' but the present one earned a 'good design' award in fiscal year 1997.
- 相互会社についての、附則第一条ただし書に掲げる改正規定の施行前に開始した事業年度の決算期における金銭債権等の評価
- Valuation of Monetary Claims, etc. of a Mutual Company for the accounting period pertaining to the business year starting before the revising provisions listed in the proviso to Article 1 of these Supplementary Provisions come into effect.
- 自主規制委員の任期は、選定後一年以内に終了する事業年度のうち最終のものに関する定時株主総会の終結の時までとする。
- The term of office of the members of the Self-Regulating Committee shall continue until the conclusion of the annual shareholders meeting for the last business year which ends within one year from the time of their election.
- 新協同組合法第六十一条の二第一項及び第二項の規定は、施行日以後に開始する事業年度に係る説明書類について適用する。
- The provisions of Article 61-2, paragraph (1) and paragraph (2) of the New Cooperatives Act shall apply to explanatory documents pertaining to a business year starting on or after the enforcement date.
- 当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額からロに掲げる金額を控除した金額
- The amount obtained by deducting the amount listed in (b) from the total revenue arising from the sale of said inventory assets for the comparable business for said comparable business year
- 醸造年度を越して出荷されるという意味では、ほんらい古酒に区分されることになるが、慣行的に新酒の一種として扱われる。
- Based on the fact that it is shipped one year after being brewed, it should be classified as koshu, but it is treated customarily as a type of shinshu.
- 当該増加又は減少があつた日の属する事業年度終了の時に有するその増加又は減少に係る国内事業管理親法人株式の銘柄及び数
- The name of the issue of the parent corporation's domestically-managed shares that the foreign corporation holds as of the end of the business year containing the date of the increase or decrease, and the number thereof
- - 霊屋(芳春院)、霊屋(瑞龍院)、昭堂(呑湖閣)、打月橋、表門、墓参門〔京都市北区 (京都市)〕※平成13年度指定
- Tamaya (mausoleum) (Hoshun-in Temple), tamaya (Zuiryu-in Temple), shodo (Donkokaku), Tagetsu-kyo Bridge, front gate, Bosan-mon Gate (Kita Ward, Kyoto City) *Designated in 2001.
- 1982年6月 国土庁が、1979~1981年度の調査結果より、「学術研究都市基本構想」(パイロットプラン)を発表。
- June, 1982: National Land Agency announced 'A basic concept for constructing a science city' (a pilot plan) based on an investigation from fiscal year 1979 to fiscal year 1981.
- 一国及び各郡の戸数・口数が課役負担の有無を基準として詳細に集計され、前年度との異同、及びその年の調・庸額が示される。
- The number of households and members for each province and district are minutely calculated according to whether duties are borne or not, and comparisons are shown with data of the previous year as well as the amount of choyo for that year.
- しかし2007年度の国内の排出量は逆に基準年に対して9.0%上回っており、現状から約15%の削減が必要となっている。
- However, the domestic emissions amount in 2007 is conversely larger than that of the reference year by 9.0% and about 15% reduction from the present state is necessary.
- 2003年度春期企画展「今昔みやこ案内―都名所図会・平安通志・パノラマ地図の世界―」(2003年4月3日〜6月7日)
- Planned exhibition in the spring of fiscal year 2003, 'Kyoto in every age: paintings of famous spots in Kyoto, Heiantsushi (a book on Kyoto history compiled by Kyoto City) and a world of panoramic maps' (April 3 to June 7, 2003)
- 古酒や大古酒といった語の定義は統一されていないようであるが、蔵人言葉では醸造年度を越したものはすべて「古酒」と呼ぶ。
- Terms such as kusu (well-cured sake) or vintage sake are not defined, and all sake that were brewed beyond the Jozonendo are called 'kusu' in brewery lingo.
- さらにその北にオープン年度は不明だが、元来の土地保有者、日本郵政公社の関連かメルパルクホテルが建築される予定である。
- Although the precise opening date isn't known, it's scheduled that the hotel Mielparque, related to Japan Post, the original landowner, will be built in an area further to the north.
- 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
- 当該事業年度に係る収益の分配の額の分配可能所得の金額に占める割合として政令で定める割合が百分の九十を超えていること。
- The ratio specified by a Cabinet Order as the ratio of the amount of distribution of profit pertaining to the said business year to the amount of distributable income exceeds 90 percent.
- 2002年度秋期特別展「東海の名刹・清見寺所蔵名品展―朝鮮通信使と禅林美術―」(2002年10月28日〜12月21日)
- Special exhibition in the autumn of the fiscal year 2002, 'Fine articles owned by Seiken-ji Temple, a noted temple in the Tokai region: Korean mission to Japan and art in zen temples' (October 28 to December 21, 2002)
- 平成17年度の1日あたりの乗車人員は阪急電鉄が約21,246人、京福電気鉄道が約1,208人(京都府統計書より推定)。
- The number of passengers per day in fiscal year 2005 was approximately 21,246 at Saiin Station, operated by the Hankyu Railway; and about 1,208 at Sai Station, operated by the Keifuku Electric Railroad Co., Ltd. (as estimated from the Kyoto Prefecture Statistics Report).
- 会社からの前事業年度における他の会社の仕入高が当該他の会社の仕入高の総額の百分の五十以上である場合における当該他の会社
- in cases where the amount of purchases from a company by any other company in the preceding business year constitutes 50 percent or more of the gross purchase amount of said other company: said other company.
- 当該外国法人税の額のうち適用連結事業年度においてその内国法人が納付する個別控除対象外国法人税の額とみなされた部分の金額
- The part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation in the applicable consolidated business year
- 当該外国法人税の額のうち適用連結事業年度においてその連結法人が納付する個別控除対象外国法人税の額とみなされた部分の金額
- The part of said amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation in the applicable consolidated business year
- 平成19年度の新司法試験の合格者数は全国で9位だが、受験者数161人に対して合格者数57人で合格率は35.0%である。
- The school placed 9th overall in Japan, for the number of successful candidates who passed the new bar examination in the 2007 academic year, but the ratio of successful applicants was 35.0%, 57 out of 161 examinees.
- 独立プロ58社によって組織される日本映画製作者協会に所属する現役プロデューサーのみがその年度で最も優れた新人監督を選ぶ。
- This award is given to the most talented new director of the year, who is selected only by currently active producers that belong to the Japan Film Makers Association, which consists of 58 independent production companies.
- 2001年度秋期企画展「森寛斎と森派の絵画―寛斎・森狙仙・森周峯・森徹山・森一鳳―」(2001年10月9日〜12月1日)
- Planned exhibition in the autumn of the fiscal year 2001, 'Painting of Kansai MORI and his followers: Kansai, Sosen MORI, Shuho MORI, Tetsuzan MORI and Ippo MORI' (October 9 to December 1, 2001)
- 上記の通り強風による速度規制や運転抑止の回数が増える傾向にあり、2006年度では運転見合わせは計28日実施されたという。
- As described above, speed limitations are increasingly applied, as are the regulations of operation due to strong winds; accordingly, in the fiscal 2006 there were 28 days in which the operation was regulated.
- 新法第四十八条第一項の規定は、昭和五十七年四月一日以後に開始する営業年度に係る同項に規定する資料の提出について適用する。
- The provisions of Article 48, paragraph (1) of the New Act shall apply to submission of materials referred to in Article 48, paragraph (1) of the New Act pertaining to the fiscal year starting on or after April 1, 1982.
- The provision of Article 48(1) of the New Act shall apply to submission of materials referred to in Article 48(1) pertaining to the Business Year starting on or after April 1, 1982.
- 会社に対する前事業年度における他の会社の売上高が当該他の会社の売上高の総額の百分の五十以上である場合における当該他の会社
- in cases where the amount of sales to a company by any other company in the preceding business year constitutes 50 percent or more of the gross sales amount of said other company, said other company; and
- 各年度において得られる分別基準適合物の特定分別基準適合物ごとの量及び第二条第六項に規定する主務省令で定める物の量の見込み
- Amount of waste containers and packaging that conform to the sorting standards, which is collected in each fiscal year, by kind of waste containers and packaging that conform to the specified sorting standards, and prospective amount of waste specified by the ordinance of the competent ministry as prescribed in Article 2, paragraph 6
- 国外債発行事業年度において行う主たる事業が次に掲げる事業のいずれに該当するかに応じそれぞれ次に定める場合に該当すること。
- It falls under any of the cases specified in the following items for any principal business that falls under the category of a business set forth in those items that it conducts in the business year in which the foreign private bonds were issued:
- なお、蔵元のなかには西洋のワインにおけるヴィンテージという考え方を導入し、ラベルに酒の製造年度を明記しているところもある。
- Some sake breweries have introduced the concept of vintage for wine in the West to sake, and display the year of production of sake on the label.
- 2006年度の1日あたりの乗車人員は約1,345人で、官公庁の集中する地域性から、主に京都市方面からのビジネス利用が多い。
- An average of 1,345 people a day used the station in fiscal year 2006, with most passengers being business commuters from Kyoto City since this area has many government and other public offices.
- 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;
- 一回の地震等により政府が支払うべき再保険金の総額は、毎年度、国会の議決を経た金額をこえない範囲内のものでなければならない。
- The total amount of reinsurance claims to be paid by the government for any one earthquake, etc. must be within the limit not to exceed the amount set by the resolution of the Diet for each fiscal year.
- 当該都道府県の区域内の容器包装廃棄物について、各年度における市町村別の排出量の見込み及び当該排出見込量を合算して得られる量
- Regarding waste containers and packaging within the area of the prefecture, the prospective amount of discharge with respect to each municipality in each fiscal year, and the amount obtained by totaling the prospective amounts of discharge for all municipalities in the prefecture
- 2003年度にNHK放送文化研究所が行った調査では天かすと呼ぶ人が68%、揚げ玉が29%、揚げかすが16%という分布だった。
- In 2003, according to a survey by The NHK Broadcasting Culture Research Institute, 68% of those asked called that deep-fried dough bit 'tenkasu' and 16% called it 'age-dama'.
- ②酒場、料飲店が自分の店で販売できる量は1年度(4月1日~翌年3月31日)当り1kℓ(1000ℓ)以内に止めなければならない
- 2 The volume of alcohol that bars and restaurants can sell on their premises must be kept within one kiloliter (that is, 1000 liters) per fiscal year (from April 1 of one year to March 31 of the next year).
- 醸造年度(じょうぞうねんど)とは、醸造業界・酒造業界における一年の区切り方で、毎年の7月1日から翌年の6月30日までをいう。
- Jozonendo is the annual cycle used by the brewing industry that ranges from July 1 each year to June 30 of the following year.
- 前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の適用対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of eligible retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item
- The sum of the amounts to be deducted for calculating the amount of eligible retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of dividends of surplus, etc. set forth in the preceding item
- この事件は、「吉兆」全体のブランドイメージを損ね、本吉兆では前年度に比べ客が半減するなど、グループ他社にも深刻な影響を与えた。
- The incident as a whole damaged the image of 'Kitcho,' and had such a serious impact on the other companies in the group that the number of guests visiting Honkitcho dropped by half compared to the previous year.
- 会員商品取引所は、定款で定めるところにより、毎事業年度の剰余金の百分の十以上を損失てん補準備金として積み立てなければならない。
- A Member Commodity Exchange shall reserve at least one-hundredths of any surplus in every business year as a loss compensation reserve pursuant to the provisions of the articles of incorporation.
- 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の課税対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)
- 日本酒をめぐる需給バランスは敗戦直後よりもむしろ悪化する一方で、昭和23酒造年度(1948年-1949年)あたりが最悪であった。
- The balance of supply and demand of sake continuously became worse than that in the early postwar years, and it was worst around the Showa 23 brewing year (1948 to 1949).
- ※は金沢までの延伸が予定されている2014年度までは北陸地方へ達していないため、便宜上「長野新幹線」という愛称が付けられている。
- * The nickname of 'Nagano Shinkansen line' is used, because the operation of the line does not reach Kanazawa in Hokuriku region until the 2014 fiscal year.
- 事業年度の末日において予測することができない減損が生じた資産又は減損損失を認識すべき資産 その時の取得原価から相当の減額をした額
- assets for which unpredictable loss was incurred or impairment loss should be recognized as on the last day of the business year: Value reducing relevant value from the acquisition cost at the time.
- 第十二条の規定に違反して、事業年度の開始前までに、又は変更に係る事業計画に基づく業務の実施前までに、認可の申請をしなかつたとき。
- When the Company or a Regional Company has failed to submit application for authorization prior to the start of a business year or prior to the implementation of a business plan pertaining to change in violation of the provisions of Article 12;
- 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
- 2003年度企画展(京都学公開講座・オープンキャンパス関連企画)「平安の文学―土岐武治文庫展―」(2003年7月29日〜8月2日)
- Planned exhibition in fiscal year 2003, A public program concerning knowledge on Kyoto, a plan related to an open campus policy, 'Literature in the Heian period: A collection of books by Takeji TOKI' (July 29 to August 2, 2003)
- 成人式(せいじんしき)とは、日本の地方公共団体などが、成人式を行う年度内に成人に達する人々を招き、激励・祝福する行事(イベント)。
- The Seijin-shiki ceremony is an event where local public bodies in Japan invite young people who enter adulthood during the fiscal year when Seijin-shiki is held, in order to encourage and cast blessings upon them.
- 2007年度は11月23日からの3連休のみの運転で、今後、旧「いい古都エクスプレス」同様に春季にも運転されるかどうかは未定である。
- In FY 2007, it was operated on the three consecutive holidays starting from November 23, but whether it will be operated next spring like the former 'Ii Koto Express' hasn't yet been determined.
- 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;
- 組合は、各事業年度に係る決算関係書類及び事業報告書を通常総会の日の二週間前の日から五年間、主たる事務所に備え置かなければならない。
- A cooperative shall keep the settlement-related documents and the business report pertaining to each business year at its principal office for a period of five years from the day two weeks prior to the date of the relevant ordinary general meeting.
- 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の個別課税対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of individually taxable retained income for said base business year of said specified foreign subsidiary, etc., with regard to the sum of dividends of surplus, etc. set forth in item (i)
- 2006年度の全国総生産量は1650tで、都道府県別では京都府が789tと最も多く、次いで愛知県の473t、静岡県の183tである。
- The total production of tencha in Japan was 1,650 tons in the fiscal year 2006, in which 789 tons (the largest amount on a prefectural basis) was produced in Kyoto Prefecture, followed by 473 tons in Aichi Prefecture and 183 tons in Shizuoka Prefecture.
- 取立不能のおそれのある債権については、事業年度の末日においてその時に取り立てることができないと見込まれる額を控除しなければならない。
- With regard to claims that are likely to be uncollectible, the amount estimated as being uncollectible as on the last day of a business year shall be deducted.
- 昭和五十六年四月から開始する銀行の営業年度については、大蔵大臣の定めるところにより、同月から昭和五十七年三月までとすることができる。
- The fiscal year of a Bank that started from April 1981 may be changed to start from that month and to end in March 1982, in accordance with what is provided by the Minister of Finance.
- The Business Year of a Bank that started from April 1981 may be changed to start from that month and to end in March 1982, in accordance with what is provided by the Minister of Finance.
- 前項の規定にかかわらず、前条第二項第五号に掲げる事項の変更の登記は、毎事業年度末日現在により、当該末日から四週間以内にすれば足りる。
- Notwithstanding the provisions of the preceding paragraph, it is sufficient to register the change to the matter set forth in paragraph (2), item (v) of the preceding Article as of the last day of each business year within four weeks from said last day.
- 新協同組合法第五十八条の七の規定は、共済計理人を選任した日以後に開始する事業年度に係る事項に関する共済計理人の職務について適用する。
- The provisions of Article 58-7 of the New Cooperatives Act shall apply to the duties of a mutual aid actuary concerning matters pertaining to a business year starting on or after the day on which the mutual aid actuary has been appointed.
- 国外支配株主等の資本持分 各事業年度の国外支配株主等の内国法人の純資産に対する持分として政令で定めるところにより計算した金額をいう。
- Equity interest held by a foreign controlling shareholder, etc.: The amount calculated pursuant to the method specified by a Cabinet Order as the interest in a domestic corporation's net assets held by a foreign controlling shareholder, etc. for each business year
- さらに1994年度、「京都大学学生との同居の切実な必要性」が認められる者(身障者とその介護者、親子、夫婦等)も入寮募集の対象となった。
- Further, 'persons who keenly need to live with the students of Kyoto University' (the handicapped and their support persons, parent and children, a couple etc.) were allowed to apply for entering the dormitory in the academic year 1994.
- 銀行代理業者は、事業年度ごとに、内閣府令で定めるところにより、銀行代理業に関する報告書を作成し、内閣総理大臣に提出しなければならない。
- A Bank Agent shall, for each business year, prepare a report concerning his/her Bank Agency Services and submit it to the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance.
- A Bank Agent shall, for each Business Year, prepare a report pertaining to his/her Bank Agency Service and submit it to the Prime Minister, pursuant to the provision of a Cabinet Office Ordinance.
- 適格消費者団体は、毎事業年度終了後三月以内に、第三項第三号から第六号まで及び第八号に掲げる書類を内閣総理大臣に提出しなければならない。
- A qualified consumer organization shall submit the documents provided for in items (iii) - (vi) and (viii) of para. (3) to the Prime Minister within three months from the last day of every business year.
- 金融商品取引業者(第一種金融商品取引業を行う者に限る。以下この款において同じ。)の事業年度は、四月一日から翌年三月三十一日までとする。
- The business year of a Financial Instruments Business Operator (limited to those who are engaged in Type I Financial Instruments Business; hereinafter the same shall apply in this Subsection) shall be from April 1 to March 31 of the following year.
- 監査法人の会計年度は、毎年四月一日に始まり、翌年三月三十一日に終わるものとする。ただし、定款に別段の定めがある場合は、この限りでない。
- The fiscal year of an audit corporation shall commence on April 1 of each year and terminate on March 31 of the following year; provided, however, that this shall not apply if otherwise provided for by the articles of incorporation.
- 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.
- 第七条第二項の政令で定めるところにより算定したエネルギーの年度の使用量について前項の政令で定める数値以上となる見込みがなくなつたとき。
- The Type 1 specified business operator's energy consumption for a given business year as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2) is no longer likely to be beyond the level specified by a Cabinet Order under the preceding paragraph.
- The Type 2 specified business operator's energy consumption for a given business year as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2) is no longer likely to be beyond the level specified by a Cabinet Order under the preceding paragraph.
- 信託業 当該各事業年度の信託報酬の合計額のうちに当該信託報酬で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
- Trust business: Where, out of the sum of the total trust charge for the relevant business year, the ratio of the sum of said trust charge to be received from a person other than affiliated persons exceeds 50 percent
- 港務局は、第一項の規定により発行した債券の償還に充てるため、毎事業年度、定款の定めるところにより償還準備金を積み立てなければならない。
- A port authority shall, pursuant to the provisions of the Articles of Incorporation, put aside in each business year a reserve fund to be appropriated for the redemption of bonds issued pursuant to the provisions of paragraph (1).
- はやくから社会人のための単位取得プラン「京(みやこ)カレッジ(2006年度まではシティー・カレッジ)」や、産学連携事業もおこなっている。
- The foundation started 'Miyako College (City College until 2006),' a credit earning plan for working people, and a collaboration with industries and universities in the early stage.
- 祝日制定にあたり3月3日の案や、年度の4月1日の案も出ていたが、最終的には5月5日の端午の節句を祝日(こどもの日)とする案が採用された。
- Upon the creation of the new holiday, the dates of March 3 and April 1 (the beginning of the fiscal year) were proposed, but in the end, May 5 of the Tango no sekku (literally, the first day of the Horse month) was selected as the holiday (Children's Day).
- 算定基準である昭和11酒造年度には、まだ大メーカーと地方の零細蔵の生産量の格差は小さかったため、割り当てられる酒米の量の差も小さかった。
- Since the disparity of the production amount between big manufacturers and local small sake breweries was still small in the Showa 11 brewing year which was the standard year of calculation, the disparity of assigned amount of rice for sake brewing was also small.
- 国の収入支出の決算は、すべて毎年会計検査院がこれを検査し、内閣は、次の年度に、その検査報告とともに、これを国会に提出しなければならない。
- Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered.
- 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)
- 日本銀行は、各事業年度の損益計算上剰余金を生じたときは、当該剰余金の額の百分の五に相当する金額を、準備金として積み立てなければならない。
- The Bank of Japan shall reserve, as a reserve fund, five-hundredths of the surplus resulting from the settlement of profits and losses for each business year.
- 外国法人に対して課する退職年金等積立金に対する法人税の額は、各事業年度の退職年金等積立金の額に百分の一の税率を乗じて計算した金額とする。
- The amount of corporation tax imposed on a foreign corporation with respect to a retirement pension fund shall be the amount calculated by multiplying the amount of the retirement pension fund for each business year by a tax rate of one percent.
- 国外支配株主等の資本持分 各連結事業年度の国外支配株主等の連結法人の純資産に対する持分として政令で定めるところにより計算した金額をいう。
- Equity interest held by a foreign controlling shareholder, etc.: The amount calculated pursuant to the method specified by a Cabinet Order as the interest in a consolidated corporation's net assets held by a foreign controlling shareholder, etc. for each consolidated business year
- 國の收入支出の決算は、すべて每年會計檢査院がこれを檢査し、內閣は、次の年度に、その檢査報告とともに、これを國會に提出しなければならない。
- Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered.
- 國の收入支出の決算は、すべて毎年會計檢査院がこれを檢査し、内閣は、次の年度に、その檢査報告とともに、これを國會に提出しなければならない。
- Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered.
- 2006年度に行われた同志社EVEにおいて、補修工事に使われた100年は持つといわれている土居葺板に寄せ書きを行うイベントが開催された。
- In the Doshisha Eve held in the 2006 academic year, an event to write a line or two on the Doi roof tiles, which was used in the repair work and said to last 100 years, was held.
- 2006年度春期企画展「箔の美 野口康作品展―画材としての箔 尾形光琳筆紅白梅図金箔・金泥問題に迫る―」(2006年4月3日〜6月24日)
- Planned exhibition in the spring of fiscal year 2006, 'Beauty of foil, products of Yasushi NOGUCHI: foil as a painting material, approaching the problem of which of gold foil and gold powder is used in red and white Japanese plum painting by Korin OGATA' (April 3 to June 24, 2006)
- 校地内には同志社中学校が存在しているが、2010年度に岩倉校地にある同志社高等学校との統合と中学校跡地を大学が利用することが決定している。
- Doshisha Junior High School is currently located at Imadegawa-kochi, but the decision was made to integrate it with Doshisha High School, which is located at Iwakura-kochi, in 2010 and use the site of junior high school for the university's facility.
- 次の各号に掲げる資産については、事業年度の末日において当該各号に定める価格を付すべき場合には、当該各号に定める価格を付さなければならない。
- With regard to the assets listed in the following items, the price specified in the respective items shall be recorded in the case where such price should be recorded as on the last day of a business year:
- 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.
- ただし、新年度以前の春休みの3月に桜が開花する九州・中国地方・四国地方などの一部の地域や5月に開花する東北地方や北海道ではこの限りではない。
- However in certain parts of Kyushu, the Chugoku and Shikoku Regions cherry blossoms start blooming in March when school children are on holiday ahead of the start of a new term for school, and in the Tohoku Region and Hokkaido cherry blossoms start blooming in May.
- 丹波IC~京丹波わちICは、現在のところ国土交通省にて事業が進行中で2014年度に開通予定となっているが、開通後の管理体制はまだ不明である。
- A project for the construction of the section between the Tanba and Kyotanba-wachi interchanges is being promoted by the Ministry of Land, Infrastructure, Transport and Tourism for opening in 2014, but to date the operator has not been indicated.
- 北陸新幹線 長野駅 - 金沢駅 - 白山総合車両基地間 (2014年度開業予定・えちぜん鉄道の駅舎改良に伴う福井駅 (福井県)の着工を含む)
- The Hokuriku Shinkansen line: from Nagano Station to Kanazawa Station to the Hakusan sogo railway yard (comprehensive Hakusan railway yard) (scheduled to start its operation in the 2014 fiscal year: The start of construction of Fukui Station (located in Fukui Prefecture) corresponding to the reform of the Station house for the Echizen railway line is included.)
- 電気事業者は、経済産業省令で定めるところにより、毎事業年度終了後、前項に規定する財務計算に関する諸表を経済産業大臣に提出しなければならない。
- An Electricity Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, submit statements on finance and accounting prescribed in the preceding paragraph to the Minister of Economy, Trade and Industry after 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.
- また2005年実施国勢調査速報値によると、人口増加率は29.9%と全国の他の市町村を大きく引き離して1位である(平成17年度に34540人)。
- Furthermore, according to the preliminary results of the national census taken in 2005, Seika-cho has ranked first in population growth with a growth rate of 29.9 percent (34,540 people in the fiscal year of 2006), far surpassing all other municipalities across Japan.
- ホーム長は4両分しかないが、2010年3月(2009年度末)をめどに当駅を含めた木津駅~同志社前駅間のホームが7両対応に延伸される予定である。
- Because the length of the platform is just enough to accommodate four cars, the platform of this station (along with those of all stations between Kizu Station and Doshisha-mae Station) is scheduled to be extended to handle seven cars by around March 2010 (end of the fiscal year 2009).
- The platform length can accommodate only four cars, but the platforms of stations between Kizu and Doshisha-mae (including this station) are scheduled to be extended to accommodate seven cars by March 2010 (end of fiscal year 2009).
- 停車駅は、奈良まで大和路快速・快速の停車駅と同じで、桜井線内は年度により異なっているが、2008年のダイヤ改正では桜井線内全駅に停車している。
- It stops at the same stations as a Yamatoji Rapid Service and rapid train until Nara, and while the stops on the Sakurai Line had varied depending on the year, a timetable revision was made in 2008 to have it stop at every station on the Sakurai Line.
- 第二項の書面の交付を受けた特定事業者については、当該書面の交付を受けた日の属する年度においては、第十五条第一項及び第十六条の規定は適用しない。
- With respect to specified business operators for which the document set forth in paragraph (2) has been issued, the provisions of Article 15, paragraph (1) and Article 16 shall not apply in a business year that contains the date of issuance of the document.
- 信託業 当該国外債発行事業年度の信託報酬の合計額のうちに当該信託報酬で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
- Trust business: Where, out of the sum of the total trust charge for the business year in which the foreign private bonds were issued, the ratio of the sum of said trust charge to be received from a person other than affiliated persons exceeds 50 percent
- 厚生労働省は、1967年度から毎年1回、推薦された者を審査し、卓越した技能者を選んで、「現代の名工(卓越した技能者)」として表彰・発表している。
- Once each year since 1967, the Ministry of Health, Labor and Welfare judges technicians who have been recommended, and selects an outstanding technician, commends and presents that individual as a 'contemporary master craftsman.'
- ゴマダラカミキリが侵入しない施設で2年間生育されたもの以外は輸入を認めないとする内容であり、2009、2010年度の輸出が事実上不可能となった。
- The regulations prohibit the import of garden trees which have not been grown for over two years in a facility which prevents the infestation of Asian long-horned beetles and exports effectively became impossible in 2009 and 2010.
- 一般ガス事業者は、経済産業省令で定めるところにより、毎事業年度終了後、前項に規定する財務計算に関する諸表を経済産業大臣に提出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, submit statements on finance and accounting prescribed in the preceding paragraph to the Minister of Economy, Trade and Industry after the end of each business year.
- なお、2010年度に、今出川校地内にある同志社中学校の同志社岩倉校地への移転、同地の同志社高等学校との統合、跡地の大学による利用が決定している。
- In the 2010 academic year, Doshisha Junior High School in Imadegawa Campus will be moved to Doshisha Iwakura Campus, and integrated with Doshisha High School; the site is going to be used by the university.
- 平成16年度の現代的教育ニーズ取組支援プログラムに「プロジェクト主義教育による人材育成 『プロデュース・テクノロジー』の創成」として採択された。
- The project was chosen as 'Creation of 'Produce Technology,' human resources training by Project Based Learning,' in the Contemporary Education Needs Initiative Support Program in the 2004 academic year.
- 中央協会は、前項の規定により決算関係書類を厚生労働大臣に提出するときは、当該事業年度の決算関係書類に関する監事の意見書を添付しなければならない。
- When the Central Association submits the documents relating to the settlement of accounts to the Minister of Health, Labour and Welfare as prescribed in the preceding paragraph, it shall attach the written opinions of the auditors with regard to said documents for that business year.
- 当時の運輸省が調査した平成8年度の一世帯あたりの京都府全体の自家用車保有率が75.3%だったのに対して当時の福知山市の保有率は94.2%であった。
- According to a survey on the ownership ratio of private cars per household carried out in fiscal year 1996 by the then Ministry of Transport, the ratio in all of Kyoto Prefecture was 75.3%, but, Fukuchiyama City was 94.2% at the time.
- 明確に分かっている鉱毒の量は、1972年度、環境庁が足尾町に設置した測定局における二酸化硫黄(亜硫酸ガス)濃度が、旧環境基準に適合していなかった。
- There is one thing clear about the amount of the mineral poison; according to the measurement facility that the Environment Agency had established in 1972 in Ashio-machi, the levels of the concentration of sulfur dioxide exceeded the (old) environmental standards.
- 2009年度は東京ヴェルディや名古屋グランパスの下部組織で実績を積んだ菅澤大我をU-18の新監督に迎え育成組織により力を入れていくものと思われる。
- In the 2009 school year, the club invited Taiga SUGASAWA as the new manager of the U-18 team who had gained achievements in the lower levels of the organizations of Tokyo Verdy and Nagoya Grampus, so it was expected that the club would concentrate its efforts as a nurturing organization.
- 2007年度は急行・普通(運転区間は両方とも淀屋橋~出町柳)が15~20分間隔での運転となり、急行が減便されるものの、普通が出町柳まで延長される。
- In fiscal year 2007, express and local trains (both running between Yodoyabashi Station and Demachiyanagi Station) will be operated every 15 to 20 minutes, and the operation of local trains will be extended to Demachiyanagi Station, although that of express trains will be reduced in number.
- 指定支援法人は、環境省令で定めるところにより、毎事業年度終了後、支援業務に関し事業報告書及び収支決算書を作成し、環境大臣に提出しなければならない。
- The Designated Support Corporation shall prepare a business report and an income and expenditure settlement document relating to its Support Business and submit the same to the Minister of the Environment after each business year ends pursuant to the provisions of the Ordinance of the Ministry of the Environment.
- 指定法人は、主務省令で定めるところにより、毎事業年度終了後、再商品化業務に関し事業報告書及び収支決算書を作成し、主務大臣に提出しなければならない。
- Designated Juridical Persons shall, pursuant to the provision of the ordinance of the competent ministry, prepare a business plan and a statement of income and expenditure concerning the Recycling Business after the end of each business year and shall submit them to the competent minister.
- 環境大臣は、容器包装廃棄物の排出の抑制を促進するための基礎資料として、毎年度、容器包装廃棄物の排出量等を調査し、その結果を公表しなければならない。
- The Minister of the Environment shall every fiscal year conduct surveys on the amount, etc. of waste containers and packaging discharged and publicize the results of the surveys as basic materials for promoting reduction of waste containers and packaging discharged.
- 第一項の政令で定めるところにより算定した貨物輸送事業者に輸送させる貨物の年度の輸送量について同項の政令で定める量以上となる見込みがなくなつたとき。
- The specified consigner's volume of freight transportation consigned to freight carriers as calculated pursuant to the provision of a Cabinet Order under paragraph (1) is no longer likely to be beyond the level specified by a Cabinet Order under the same paragraph.
- 前項に規定する欠損金額とは、特定外国法人の各事業年度の決算に基づく所得の金額について、第一項の規定により計算した場合に算出される欠損の金額をいう。
- A loss prescribed in the preceding paragraph shall be a loss calculated with regard to the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year, where the calculation has been made pursuant to the provisions of paragraph (1).
- なお、皇室経済法の例外に入るものでも、一度の額か一年度の総額が国有財産法第13条2項に定められたそれぞれの限度額を越えると、国会の議決が必要になる。
- The Imperial House Economy Act requires a passing vote in the Diet for any single amount or total amount in a year that exceeds the limit established in Section 13, Paragraph 2 of the National Property Act.
- 2006年度より、従来の教室での座学中心の授業形態とは異なった実践型・参加型の科目で、全学共通の教養教育科目として「プロジェクト科目」が設置された。
- In the 2006 academic year, 'Project Class' was organized as a liberal arts education program common among all grades, which was a practical and student-centered class, being different from the conventional style of classes in which students carried out desk work.
- 経済産業大臣指定伝統的工芸品の製造に現在も直接従事して試験実施年度の4月1日現在、12年以上の実務経験年数を有して、原則産地内に居住している者である。
- The qualifications of candidacy for the examination are that candidates be engaged directly in the manufacture of Traditional Crafts designated by the Minister for Economy, Trade and Industry, that as of April 1st of their examination years, the number of years of their work experience be 12 or more, and that they live principally in the production areas of Traditional Crafts.
- 福知山の特産品である丹波栗などを含む農作物が狙われ、年度によって深刻な被害を農家へもたらすこともあり、檻の共同オーナーを募集するNPO法人も存在する。
- Since these wild animals consume agricultural products including the Tanba chestnut, one of the specialty goods of Fukuchiyama, in some years they have sometimes caused serious damage to farmers; as a result, there is an incorporated nonprofit organization seeking joint owners for a 'cage.'
- 2004年度には、韓国・中国からの修学旅行生に対して短期滞在査証(観光ビザ)の免除を、台湾からの修学旅行生に対しては短期滞在査証の手数料の免除を行った。
- In 2004 Japan exempted students on school trips from South Korea and China from the need for a short term visa (tourist visa) and also waived the visa fee for students from Taiwan.
- これにより花粉症を含めたアレルギー対策に関する予算が急激に増加し、2002年度のアレルギー関連予算は7年前の27倍に達する73億7200万円にもなった。
- As a result, the budget allocated for countermeasures against allergies including pollinosis has increased drastically, and the allergy related budget for 2002 reached 7.372 billion yen, which was 27 times more than that of the seven years before.
- 「これは今日に至るまで、日本に於て作られた映画の中で、その最も優れたるものの一つである」と評され第6回(1929年度)キネマ旬報ベストテン第2位を獲得。
- This movie was appreciated; 'This movie is one of the best movies which have been made in Japan so far' and won the second prize in the Sixth Kinema Junpo Top Ten (1929.)
- しかも、配給量は日中戦争開始以前、まだ小作農が農業人口の大半を占めていた昭和11酒造年度(1936年-1937年)の米の生産高に基づいて算出されていた。
- In addition, the amount of the ration was calculated based on the production amount of the Showa 11 brewing year (1936 to 1937) when half of the farmers were tenant farmers before the outbreak of the China-Japan War.
- また、2006年度の市町村別生産量では、主要産地の愛知県西尾市が329t(東海農政局調べ)、京都府相楽郡和束町が264.5t(京都府調べ)となっている。
- Major production by municipalities in the fiscal year 2006 included 329 tons from Nishio City, Aichi Prefecture, a major producer of tencha, (according to research by the Tokai Regional Agricultural Administration Office) and 264.5 tons from Wazuka-cho, Soraku-gun, Kyoto Prefecture (according to research by Kyoto Prefecture).
- 組合は、定款で定める額に達するまでは、毎事業年度の剰余金の十分の一(共済事業を行う組合にあつては、五分の一)以上を準備金として積み立てなければならない。
- A cooperative shall set aside or more one-tenth (one-fifth in the case of a cooperative engaged in mutual aid activities) of its surplus in each business year as a reserve fund until the sum reaches the amount specified by the articles of association.
- 上り線にあたる1番線が一線スルーのため、2番線は当駅で行違いを行う下り列車のみ入線する(2006年度のダイヤでの下り列車は、1番線発着と2番線発着が半々。
- Because the inbound platform (Platform 1) is the thoroughfare, only outbound trains that pass each other or pass others at this station come in on Platform 2 (the number of outbound trains departing from/arriving at Platform 1 and 2 per fiscal year 2006 timetable was the same).
- 当該都道府県の区域内において得られる第二条第六項に規定する主務省令で定める物について、各年度における市町村別の量の見込み及び当該見込量を合算して得られる量
- Regarding waste specified by the ordinance of the competent ministry as prescribed in Article 2, paragraph 6, which is obtained within the area of the prefecture, the prospective amount of such waste with respect to each municipality in each fiscal year, and the amount obtained by totaling the prospective amounts for all municipalities in the prefecture
- 共済計理人は、毎事業年度末において、次に掲げる事項について、主務省令で定めるところにより確認し、その結果を記載した意見書を理事会に提出しなければならない。
- At the end of each business year, a mutual aid actuary shall confirm the following matters pursuant to the provisions of an ordinance of the competent ministry, and submit a written opinion stating the results thereof to the council:
- 前号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の法第四十条の四第一項に規定する適用対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of eligible retained income prescribed in Article 40-4, paragraph (1) of the Act for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in the preceding item
- 指定再資源化機関は、主務省令で定めるところにより、毎事業年度終了後、再資源化等業務に関し事業報告書及び収支決算書を作成し、主務大臣に提出しなければならない。
- After each business year ends, a Designated Recycling Organization shall prepare a business report and an income and expenditure settlement document relating to the Recycling, etc. Business, and submit same to the competent minister pursuant to the provisions of ordinance of the competent minister.
- 当該特定目的会社の事業年度の末日において、第百十四条第一項第二号から第四号までに掲げる額の合計額が同項第一号に掲げる額を超えるおそれがあると認められるとき。
- when the total sum of the amounts listed in Article 114(1)(ii) to (iv) inclusive is found likely to exceed the amount set forth in item (i) of that paragraph on the last day of the Specific Purpose Company's business year.
- この際、敬老乗車証などを移管した路線でもそのまま使える措置を取っている)など経費削減に努める事で、ここ数年 毎年度黒字を出し、徐々に累積赤字を減らしつつある。
- Given such changes in bus operators, the measure to continue the special bus passes for senior citizens has been taken; with these cost-cutting measures the operation has been in the black financially over the past several years, whereby the amount of accumulated debts has gradually been reduced.
- このから、新幹線の開業した1964年度から国鉄収支は赤字に転落し、以後それは拡大する一方となって、結果的に新幹線建設は国鉄破綻の1つの原因となったと言われる。
- Therefore, JNR's balance fell into the red from 1964 when the Shinkansen line started its operation, and the deficit amount continued increasing after that, and it is said that, as a result, the construction of the Shinkansen line was one the causes of the bankruptcy of JNR.
- 前項の届出書には、当該支配関係法人の定款(外国法人である場合には、定款に準ずる書面)及び登記事項証明書並びに直前事業年度の計算書類等を添付しなければならない。
- A written notification prescribed in the preceding paragraph shall include as attachments the articles of incorporation of said Juridical Person with Controlling Interest (in the case of a foreign juridical person, a document equivalent to articles of incorporation), a certificate of the registered matters, and the Financial Statements, etc. of the preceding business year.
- 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:
- この法律による改正後のガス事業法(以下「新法」という。)第二十五条の二の規定は、この法律の施行の日の属する年度の大口供給に係る事業計画については、適用しない。
- The provision of Article 25-2 of the Gas Business Act revised by this Act (hereinafter referred to as the 'New Act') shall not apply to a business plan for a Large-Volume Supply for the business year that contains the date of enforcement of this Act.
- その支払う剰余金の配当等の額(法第六十六条の八第一項第二号に定める金額を含む。次項において「配当等の額」という。)で当該各事業年度の損金の額に算入している金額
- The amount of a dividend of surplus, etc. (including the amount specified in Article 66-8, paragraph (1), item (ii) of the Act; referred to as the 'amount of a dividend, etc.' in the following paragraph) that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- 平成18年度の現代的教育ニーズ取組支援プログラムに「公募制のプロジェクト科目による地域活性化―往還型地域連携活動のモデルづくりを目指して-」として採択された。
- It was adopted as a Support Program for Contemporary Educational Needs in the 2006 academic year, 'Regional Revitalization by Project Based Subject Invited from the Public - aiming to create a model of cycle-oriented activities in cooperation with the local community-.'
- 返品調整引当金(常時、販売する棚卸資産につき、当該販売の際の価額による買戻しに係る特約を結んでいる場合における事業年度の末日において繰り入れるべき引当金をいう。)
- Allowances for Sales Returns (which means allowances to be carried over as on the last day of a business year in the case where there is always a special arrangement pertaining to a buyback with value at the time of selling, with regard to inventories for sale);
- 第一号の剰余金の配当等の額の合計額につき当該特定外国子会社等の当該基準事業年度の第二十五条の二十一第二項の規定による課税対象留保金額の計算上控除される金額の合計額
- The sum of the amounts to be deducted for calculating the amount of taxable retained income under the provisions of Article 25-21, paragraph (2) for said base business year of said specified foreign subsidiary, etc., with regard to the sum of the dividends of surplus, etc. set forth in item (i)
- その支払う剰余金の配当等の額(法第六十八条の九十二第一項第二号に定める金額を含む。次項において「配当等の額」という。)で当該各事業年度の損金の額に算入している金額
- The amount of a dividend of surplus, etc. (including the amount specified in Article 68-92, paragraph (1), item (ii) of the Act; referred to as the 'amount of a dividend, etc.' in the following paragraph) that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year
- 戦火に焼かれた酒蔵だけでも223場にのぼり、昭和20酒造年度(1945年-1946年)の全製成量の17%の酒が失われ、杜氏や蔵人などの人的損失もたいへん大きかった。
- 223 sake breweries burned down in the war, and 17 percent of the amount of sake produced in the Showa 20 brewing year (1945 to 1946) was lost, and the human resources such as toji and kurabito (skilled workers at sake breweries) suffered great loses.
- 一般電気事業者は、経済産業省令で定めるところにより、毎事業年度終了後、前項に規定する業務の区分ごとの収支の状況を記載した書類を経済産業大臣に提出しなければならない。
- A General Electricity Utility shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, submit documents stating the status of income and expenditure for each category of service prescribed in the preceding paragraph to the Minister of Economy, Trade and Industry after the end of each business year.
- 前項の規定にかかわらず、前条第二項第五号に掲げる事項中出資の総口数及び払込済出資総額の変更の登記は、毎事業年度末日現在により、当該末日から四週間以内にすれば足りる。
- Notwithstanding the provisions of the preceding paragraph, among the matters listed in paragraph (2), item (v) of the preceding Article, it is sufficient to register a change to the total number of units of contribution and the total amount of contribution already paid as of the final day of each business year, within four weeks from said final day.
- 一般ガス事業者は、経済産業省令で定めるところにより、毎事業年度終了後、前項に規定する業務の区分ごとの収支の状況を記載した書類を経済産業大臣に提出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, submit documents stating the status of income and expenditure for each category of service prescribed in the preceding paragraph to the Minister of Economy, Trade and Industry after the end of each business year.
- 第二十五条の二十第七項及び第八項の規定は、特定外国法人の各事業年度の決算に基づく所得の金額につき、同条第一項又は第二項の規定の例により計算する場合について準用する。
- The provisions of Article 25-20, paragraph (7) and paragraph (8) shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph (1) or paragraph (2) of said Article.
- 第三十九条の十五第七項及び第八項の規定は、特定外国法人の各事業年度の決算に基づく所得の金額につき、同条第一項又は第二項の規定の例により計算する場合について準用する。
- The provisions of Article 39-15, paragraph (7) and paragraph (8) shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph (1) or paragraph (2) of said Article.
- (郵便番号は100-0001)また、国有財産としての皇居の価値は、2188億1000万円である(国会報告情報「平成15年度国有財産増減及び現在額総計算書」に基づく)。
- (Zip code is 100-0001) The asset value of Kokyo as a national property amounts to \218.81 billion (Based on the Diet Report Information 'Fiscal 2003 Statement on Increase and Decrease and Current Total Value of National Property').
- 第三十九条の百十五第七項及び第八項の規定は、特定外国法人の各事業年度の決算に基づく所得の金額につき、同条第一項又は第二項の規定の例により計算する場合について準用する。
- The provisions of Article 39-115, paragraph (7) and paragraph (8) shall apply mutatis mutandis where the amount of income of a specified foreign corporation in its settlement of accounts for the relevant business year is calculated pursuant to the provisions of paragraph (1) or paragraph (2) of said Article.
- 退職給付引当金(使用人が退職した後に当該使用人に退職一時金、退職年金その他これらに類する財産の支給をする場合における事業年度の末日において繰り入れるべき引当金をいう。)
- Allowances for Retirement Benefits (which means allowances to be carried over as on the last day of a business year in the case where retirement lump-sum grants, retirement pension, and other similar benefits are paid to an employee after he/she has retired);
- 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;
- 基金の成立の日を含む事業年度の業務の運営に必要な事項(予算及び資金計画を含む。)の決定は、第七十九条の四十二第一項の規定にかかわらず、創立総会の議決によることができる。
- Notwithstanding the provision of Article 79-42(1), any necessary matters for the operation of the business in the business year which includes the day of establishment of a Fund (including the budget and financial plan) may be decided by a resolution of an organizational meeting.
- 2007年度(平成19年)の一般会計は322億3403万円で、医師不足で機能縮小を余儀なくされている舞鶴市民病院への補助助成や舞鶴港貿易振興事業費などに重点をおくもので、
- The general account for Maizuru in FY 2007 was \32,234,030,000 which weighed on assistance provided to the Maizuru Municipal Hospital, which faced a shortage of doctors and cutbacks in various functions, together with focus placed on trade promotion project expenditure towards the Maizuru Port.
- 2008年度以降は2005年に完成した宇治市内の本社と、本社から徒歩圏内にあるスタジオ(第2スタジオ)とともに、一駅で行ける新スタジオでもアニメーション制作を行っている。
- Since the 2008 fiscal year, animation has been produced in a new studio located one station away from the headquarters, as well as at the headquarters which had been completed in Uji City in 2005 and a studio (the second studio) accessible on foot from the head office.
- しかし上記のように「存命中に用いられていた名称ではない」という理由により、たとえば山川出版社の『詳説日本史』では2002年度検定版から「厩戸王(聖徳太子)」に変更された。
- However, some textbooks such as 'Shosetsu Nihonshi' (Detailed Japanese History) by Yamakawa Shuppansha changed the description to 'Umayatoo' (Shotoku Taishi) from the authorized edition of 2002 because 'it was not used during his lifetime' as mentioned above.
- ホーム長は4両分しかないが、2010年3月(2009年度末)を目処に当駅を含めた木津駅~同志社前駅間のホームが8両対応に延伸される予定で、7両編成が乗り入れる予定である。
- Although the current platform can only support up to four cars, platforms of the stations located between Kizu Station and Doshishamae Station (including this station) will be extended by approximately March 2010 (the end of fiscal year 2009) so that they can support up to eight cars, as part of a plan to operate seven-car trains.
- なお、2010年3月(2009年度末)をめどに木津駅から同志社前駅の各駅のホームを延伸し、奈良・木津 - 京田辺間でも7両編成で運転を行う予定であることが発表されている。
- And in March 2010 (at the end of the year 2009), the platforms of every Station between Kizu Station and Doshishamae Station were extended and it was announced that seven-car trains are being planned to run even between Nara, Kizu, and Kyotanabe.
- すべての特定包装利用事業者がその事業において用いる当該特定包装の当該年度において販売する商品に用いる量のうち、容器包装廃棄物として排出される見込量として主務大臣が定める量
- The amount specified by the competent minister as the amount prospected to be discharged as waste containers and packaging out of the amount of the specified packaging, which all specified packaging users use for goods sold in the fiscal year in the business
- その後2005年あたりから、景気回復や立地要件が緩和されたこと等により、企業の進出ペースが速まっており、2007年度中までに文化施設を含めた総立地施設数が100件を超えた。
- Since 2005, business has been recovering, with restrictions on the facility construction sites eased, resulting in an increasing number of companies advancing in to the city; the total number of facilities built so far, including cultural facilities numbered more than 100 during the fiscal year 2007.
- 2000年代以降は、ユニバーサル・スタジオ・ジャパン開業により利用客が激減し、2003年度から冬季に休園するが、大晦日から元日にかけて、年越しイベントを開催することもある。
- Subsequent to 2000, the number of visitors decreased sharply with the opening of Universal Studios Japan, forcing the park to close during the winter months since 2003, but a New Year's Eve event has been organized between December 31 and January 1 in some years.
- この頃から文芸部長として日活現代劇のプロデューサー的存在となり、1928年には田坂具隆の『結婚二重奏』(第5回(1928年度)キネマ旬報ベストテン第8位)の演出を手がけた。
- From that time, as a general manager of liberal art, he started taking on the role of producing Nikkatsu modern drama and was involved in the production of Tomotaka TASAKA's 'Kekkon Nijuso' (Marriage Duet) (the 8th place of the Fifth Kinema Junpo Top Ten (1928.)
- ただ、昭和40年度から2キロ台の駅間距離のある京浜東北線での運用開始に際し、103系のギア比を少し高速よりにセッティングする事や、MT54による通勤電車の可能性を模索した。
- When they were introduced in 1965 to the Keihin-Tohoku Line, where distances between stations is longer than two kilometers, their suitability as commuting cars was tested by adjusting the gear ratio for a little bit more high-speed or by using MT54.
- 枚方東IC以南の区間については、2007年度中の開通を目標としていたが、用地買収の遅れや道路が通る周辺住民の反対運動等で、現在は2010年春開通予定で建設が進められている。
- The section south of the Hirakata-higashi Interchange was scheduled to open within fiscal year 2007, but it is still under construction and scheduled for completion in the spring of 2010 due to a delay in land acquisition and opposition from the neighborhood.
- 直前事業年度の計算書類等(会社法施行規則(平成十八年法務省令第十二号)第二条第三項第十二号(イに係る部分に限る。)に規定する計算書類等をいう。以下同じ。)及びその附属明細書
- Financial Statements, etc. (which means the Financial Statements, etc. specified in Article 2, paragraph (3), item (xii) [limited to the part pertaining to (a)] of the Ordinance for Enforcement of the Companies Act [Ordinance of the Ministry of Justice No. 12 of 2006]) for the most recent business year and the detailed statements thereof.
- 綾部宮津道路の宮津天橋立IC及び舞鶴大江ICにETCは設置されていないが、2008年度中に西日本高速道路により、開通予定の京丹波わちICも含めてETCが設置される予定である。
- The ETC (Electronic Toll Collection) system has not been introduced at the Miyazu-Amanohashidate or Maizuru–Oe Interchanges of Ayabe Miyatsu Road,, but West Nippon Expressway Company, Ltd., was scheduled to start the ETC service in fiscal year 2008 at interchanges including the Kyotanba-wachi Interchange, which would then be opened.
- だが、2003年度の1日の乗車人員はこの区間の丹波大山駅から丹波竹田駅までの8駅を合わせても約3,600人であり、その多くが高校生であり、また篠山口駅以北では減少傾向にある。
- However, the ridership on this section between Tamba-Oyama Station and Tamba-Takeda Station per day in the fiscal 2003, even as the figures for all eight stations on the section were added up, accounted for about 3,600 people, most of whom were high-school students; and furthermore, the ridership above Sasayamaguchi Station has shown a downward trend.
- 資金管理法人は、主務省令で定めるところにより、毎事業年度終了後、資金管理業務に関し事業報告書及び収支決算書を作成し、主務大臣に提出するとともに、これを公表しなければならない。
- After each business year ends, a Deposit Management Entity shall prepare a business report and an income and expenditure settlement document relating to the Deposit Management Business, submit the same to the competent minister, and publicize the same pursuant to the provisions of ordinance of the competent minister.
- 前項に規定する欠損金額とは、特定外国子会社等の各事業年度の決算に基づく所得の金額について第一項若しくは第二項又は第三項の規定を適用した場合において計算される欠損の金額をいう。
- The loss prescribed in the preceding paragraph shall be the loss calculated where the provisions of paragraph (1), paragraph (2) or paragraph (3) are applied to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year.
- A loss prescribed in the preceding paragraph shall be a loss calculated where the provisions of paragraph (1), paragraph (2) or paragraph (3) are applied to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year.
- 当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその内国法人が納付する控除対象外国法人税の額とみなされる部分の金額
- The part that is deemed to be the amount of creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 66-7, paragraph (1) of the Act are applied in the applicable business year to said amount of foreign corporation tax after the reduction.
- その有する資産の評価換えにより当該各事業年度の益金の額に算入している金額で法人税法第二十五条の規定の例によるものとした場合に益金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to that included in gross profits for the relevant business year due to changes in the valuation of the assets that the specified foreign subsidiary, etc. holds, which is not to be included in gross profits when the provisions of Article 25 of the Corporation Tax Act apply.
- その有する資産の評価換えにより当該各事業年度の損金の額に算入している金額で法人税法第三十三条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to that included in deductible expenses for the relevant business year due to changes in the valuation of the assets that the specified foreign subsidiary, etc. holds, which is not to be included in deductible expenses when the provisions of Article 33 of the Corporation Tax Act apply
- 当該移転をした資産及び負債に係る帳簿価額修正損に相当する金額を当該外国法人のその要件を最初に満たさないこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。
- The amount equivalent to the book value adjustment losses pertaining to the said transferred assets and liabilities shall be included in gross profits when calculating the amount of the said foreign corporation's income for the business year containing the day on which it first became unable to satisfy the requirements;
- 外国法人である公益法人等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条に規定する国内源泉所得に係る所得の金額に百分の二十二の税率を乗じて計算した金額とする。
- The amount of corporation tax imposed on a corporation in the public interest, etc. which is a foreign corporation shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 by a tax rate of 22 percent.
- 当該減額があつた後の当該外国法人税の額につき適用事業年度において法第六十六条の七第一項の規定を適用したならばその連結法人が納付する控除対象外国法人税の額とみなされる部分の金額
- The part that is deemed to be the amount of creditable foreign corporation tax payable by the consolidated corporation when the provisions of Article 66-7, paragraph (1) of the Act are applied in the applicable business year to said amount of foreign corporation tax after the reduction.
- 1891年11月、第1次松方内閣が翌年の予算案を帝国議会へ提出したが、これは大日本帝国海軍艦艇建造費275万円・製鋼所設立費225万円を含む前年度比約650万円増となっていた。
- In November 1891, the first Matsukata cabinet submitted a budget proposal for the next year to the Imperial Diet, but it increased 6.5 million yen from the previous fiscal year, including 2.75 million yen for building a warship of the Imperial Japanese Navy and 2.25 million yen for building a steel works.
- その設置しているすべての工場等における第二項の政令で定めるところにより算定したエネルギーの年度の使用量の合計量について第一項の政令で定める数値以上となる見込みがなくなつたとき。
- The total energy consumption in all its factories, etc. for a given business year as calculated pursuant to the provision of a Cabinet Order under paragraph (2) is no longer likely to be beyond the level specified by a Cabinet Order under paragraph (1).
- 監査法人は、会計年度ごとに、業務及び財産の状況に関する事項として内閣府令で定めるものを記載した説明書類を作成し、当該監査法人の事務所に備え置き、公衆の縦覧に供しなければならない。
- An audit corporation shall, in each business year, prepare explanatory documents containing matters categorized by Cabinet Office Ordinance as those concerning the status of business and property, keep them at the office of said audit corporation and make them available for public inspection.
- 1924年、日本最初の反戦映画とされる『清作の妻』が新人浦辺粂子の熱演もあり、好評を得、1925年には『街の手品師』で「大正14年度朝日新聞最優秀映画」を日本映画で初めて受賞した。
- In 1924, 'Seisaku no tsuma' (A wife of Seisaku,) which is thought to be the first anti-war movie in Japan was well received, supported by the great performance of a new actress Kumeko URABE, and in 1925, he first won an award of '1925 Asahi Shimbun Best Movie of the Year' for 'Machi no Tejinashi' (The Magician of the City) in Japanese movie category.
- 全日本学生自治会総連合では少数派(非主流派)であった所感派の思想的・政治的影響下にあった当時の同学会(京都大学の全学学生自治会)は、1950年度のレッド・パージ粉砕闘争を主導した。
- Dogakukai (students' self-governing association of Kyoto University) which was under the philosophical/political influence of the Shokan sect, a minority group (a non-mainstream faction) of the All-Japan Federation of Students' Self-governing Associations, played a leading role in the anti Red Purge struggle in 1950.
- レンガ造り風の外観、ヨーロッパのパティオを思わせるレトロな雰囲気が特徴で、2004年度のグッドデザイン賞建築・環境デザイン部門、第12回BELCA賞ベストリフォーム部門を受賞した。
- It features its brick looking exterior and a retro-flavored structure with a European style patio, and won the Good Design Award 2004 in the domain of Architecture and Environment Design, and the twelfth BELCA Award in Best Reform domain (BELCA: Building and Equipment Life Cycle Association).
- 委託者保護会員制法人の成立の日を含む事業年度の業務の運営に必要な事項(予算及び資金計画を含む。)の決定は、第二百八十五条第二項の規定にかかわらず、創立総会の決議によることができる。
- Any necessary matters for the operation of the business in the business year which includes the day of establishment of a Consignor Protection Membership Corporation (including the budget and funding plans) may be decided by a resolution of an organizational meeting.
- 国土交通大臣は、毎年度、第二十三条の規定による命令に係る事項、前条の規定による届出に係る事項その他の国土交通省令で定める輸送の安全にかかわる情報を整理し、これを公表するものとする。
- The Minister of Land, Infrastructure, Transport and Tourism shall compile the matters pertaining to the orders in accordance with the provisions in Article 23, matters pertaining to the notification prescribed in the preceding Article and other information pertaining to the safety of transportation prescribed in the Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism in each fiscal year and make public the same to the public.
- 国土交通大臣は、毎年度、前条の規定による報告に係る事項、第百十二条の規定による命令に係る事項その他の国土交通省令で定める輸送の安全にかかわる情報を整理し、これを公表するものとする。
- The Minister of Land, Infrastructure, Transport and Tourism shall organize matters pertaining on reports under the provisions of the preceding article and an order under the provisions of Article 112, or any other information on transport safety specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism, and make such information available to the public every business year.
- 接受機構、イーター機構、それらの会計検査役、及び権限を与えられた代理人は、会計検査の目的のために、関係する年度及びその後三年の期間中、互いに請求金額を実証する資料にアクセスできる。
- The Host Organization and the ITER Organization and their auditors and authorized agents shall, for auditing purposes, have access to such documents as shall substantiate the charges made to each other for a period of three years after the year or years to which they relate.
- ところがそれは裏を返せば前年度予算がそのまま実行された場合には、当時の日本にとっての緊急の課題であった殖産興業や富国強兵政策のための新規事業が実施できなくなるという事も意味していた。
- What this really meant was that, if the budget of the previous fiscal year was adopted to the new fiscal year, the Japanese government could not carry out the urgent tasks such as promotion of growth of new industry and implementation of new businesses to increase wealth and military power.
- 2002年度に、従来の京都バスカラーのイメージを打ち破るスモークオレンジで登場したセレガR-FCは、京都バスでは1969年4月の観光バス部門譲渡以来となる大型(9m)観光バスである。
- The S'elega R-FC, which was introduced in fiscal year 2002 and was painted smoky orange, is the bus that departs from the image of the color of Kyoto Bus; a large (9m) sightseeing bus, it was the first such vehicle to be introduced since the company assigned its sightseeing bus division in April 1969.
- 同区間は大久保バイパスで接続されているほか、2016年度の完成予定で城陽ジャンクションから新名神高速道路を経由して第二京阪道路八幡ジャンクションへ乗り継ぐ形態で代替されることになる。
- The Okubo Bypass also connects these cities, and with the opening of Joyo Junction in the fiscal year 2016 this section can be replaced by the route taking the Shin Meishin Expressway through Joyo Junction to Yawata Junction on the Daini-Keihan-doro Highway.
- その後昭和41年度より更に駅間距離が長い常磐線に投入される事になるが、先に京浜東北線投入時の研究結果があったために、ディスクブレーキ付きにはしたものの、抜本的な性能に変化はなかった。
- They were then introduced in 1966 to the Joban Line on which distances between stations are long, and where no drastic amendments were made, other than installing disk brakes, thanks to the study results obtained when they were introduced to the Keihin-Tohoku Line.
- 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.
- すべての特定容器利用事業者が当該業種に属する事業において用いる当該特定容器の当該年度において販売する商品に用いる量のうち、容器包装廃棄物として排出される見込量として主務大臣が定める量
- The amount set by the competent minister as the amount prospected to be discharged as waste containers and packaging out of the amount of the specified containers which all specified container users use for goods sold in the fiscal year in the business that belongs to the business type
- 東大のような入試中止という事態は免れたものの、戦後はじめて卒業式が中止に追い込まれ、さらに翌年度になってもいくつかの建物のロックアウトは依然続き、全面解除は9月まで持ち越されている。
- Kyoto University escaped the cancellation of the entrance exam, which really happened in Tokyo University, but its graduation ceremony was forced to cancel for the first time after the war, and some buildings in the campus remained locked out until the next academic year's September, when they were all lifted.
- 金融商品取引業 当該各事業年度の受入手数料(有価証券の売買による利益を含む。)の合計額のうちに当該受入手数料で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
- Financial instruments business: Where, out of the sum of the total commissions received (including profits from the buying and selling securities) for the relevant business year, the ratio of the sum of said commissions to be received from a person other than affiliated persons exceeds 50 percent
- Financial instruments business: Where, out of the sum of the total commissions received (including profits from the buying and selling of securities) for the relevant business year, the ratio of the sum of said commissions to be received from a person other than affiliated persons exceeds 50 percent
- しかし、受験で過年度生しただけで式典参加が困難になる場合が多いうえ、前年に他市町村で成人式の対象とならなかった人が翌年、進学や転勤で札幌市に転入した場合、2年続けて参加できなくなった。
- However, besides cases where new adults could hardly participate in the ceremony unless they change their participation to the previous year because they are involved in taking examinations, there were also cases of new adults in other municipalities who were not subject to participation in the Seijin-shiki ceremony in the previous year who could not participate for two consecutive years when they moved to Sapporo City during the next year to proceed with their higher education or for being transferred.
- 商品取引員は、第一項第一号に規定する株主資本等変動計算書を作成する場合においては、前事業年度末残高、当調書作成期間変動額及び当調書作成期間末残高の区分に応じて記載をしなければならない。
- In preparing the statements of changes in net assets prescribed in paragraph (1), item (i), a Futures Commission Merchant shall make statements for the respective categories of the account balances as of the end of the previous business year, the amount of change during the period for the preparation of the records, and the balance as of the end of the period for the preparation of the records.
- 会計資料は、予算構造並びに資源管理規則及び国際会計基準に従い、暦年に基づいて、ユーロでつける。これには、当該事業年度のすべての収入と支出を明記する。これらは裏付け書類をもって認証する。
- The accounts shall be kept in Euro, following the budgetary structure and in accordance with these Regulations and the International Public Sector Accounting Standards, on the basis of the calendar year. They shall show all income and expenditure for the financial year. They shall be authenticated by supporting documents.
- 同年5月、連合映画芸術家協会の伊藤大輔との競作『日輪』では、ロシア構成主義者村山知義の抽象画風の装置を演出に取り入れ話題となり、第3回(1926年度)キネマ旬報ベストテンで第2位に選出。
- In May of the same year, he was nominated as the second winner in the Third Kinema Junpo Top Ten (1926) because he used the setting featuring the abstract painting style of Tomoyoshi MURAYAMA as Russian Constructivism in a movie 'Nichirin' a joint film with Daisuke ITO and drew a lot of attention.
- 指定支援法人は、毎事業年度、環境省令で定めるところにより、支援業務に関し事業計画書及び収支予算書を作成し、環境大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。
- The Designated Support Corporation shall prepare a business plan and an income and expenditure budget relating to its Support Business pursuant to the Ordinance of the Ministry of the Environment and obtain approval from the Minister of the Environment. The same shall apply to cases where a change is made to such items.
- 指定法人は、毎事業年度、主務省令で定めるところにより、再商品化業務に関し事業計画書及び収支予算書を作成し、主務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。
- Designated Juridical Persons shall prepare a business plan and an income and expenditure budget document every business year pursuant to the provision of the ordinance of the competent ministry, and shall receive the approval thereof from the competent minister. The same shall apply when a Designated Juridical Person intends to change the business plan or the income and expenditure budget document.
- 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.
- 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.
- 法第六十六条の五第四項第五号に規定する負債の額の平均額として政令で定めるところにより計算した金額は、当該事業年度の負債の帳簿価額の平均的な残高として合理的な方法により計算した金額とする。
- The amount calculated as specified by Cabinet Order as the average amount of liabilities prescribed in Article 66-5, paragraph (4), item (v) of the Act shall be the amount calculated by a reasonable method as the average balance of the book value of the liabilities for the relevant business year.
- 当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその内国法人が納付する個別控除対象外国法人税の額とみなされる部分の金額
- The part that is deemed to be the amount of individually creditable foreign corporation tax payable by the domestic corporation when the provisions of Article 68-91, paragraph (1) of the Act are applied in the applicable consolidated business year to said amount of foreign corporation tax after the reduction.
- その使用人に対して支給する給与の額のうち、当該各事業年度の損金の額に算入している金額で法人税法第三十六条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of remuneration to be paid to employees of the specified foreign subsidiary, etc. included in deductible expenses for the relevant business year, which is not to be included in deductible expenses when the provisions of Article 36 of the Corporation Tax Act apply
- 当該減額があつた後の当該外国法人税の額につき適用連結事業年度において法第六十八条の九十一第一項の規定を適用したならばその連結法人が納付する個別控除対象外国法人税の額とみなされる部分の金額
- The part that is deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation when the provisions of Article 68-91, paragraph (1) of the Act are applied in the applicable consolidated business year to said amount of foreign corporation tax after the reduction.
- 機構は、救済給付の支給に要する費用に充てるため、船員保険法(昭和十四年法律第七十三号)第六十条第一項に規定する船舶所有者(以下「船舶所有者」という。)から、毎年度、一般拠出金を徴収する。
- The Agency shall collect general contributions every fiscal year from the ship owners prescribed in Paragraph 1, Article 60 of the Mariners Insurance Act (Act No. 73 of 1939) (hereinafter referred to as "the ship owners") for appropriation to the expense required for the payment of the relief benefits.
- モダンな感じの駅舎が周囲の風景にマッチしていたが、京都~園部間完全複線化に向け、2008年度中に橋上駅へ改築される(同時に自由通路が設置されるとともに北側にも駅前広場が設けられる見込み)。
- The modern feeling of the station building matched the surrounding scenery, but in order to convert the entire line section between Kyoto Station and Sonobe Station into a double track, the building was to be converted in fiscal year 2008 into a different one centering its second-floor functions; at the same time, the free passage between the north and south entrance of the station and the public square in front of the station will be established to the north of the facility.
- 会計監査人を置いているものであること。ただし、毎事業年度における当該法人の収益の額、費用及び損失の額その他の政令で定める勘定の額がいずれも政令で定める基準に達しない場合は、この限りでない。
- It has an accounting auditor; provided, however, that this does not apply in the event that the amount of revenue, the amount of cost and loss the amount of and such other accounts as specified by Cabinet Order of such juridical person in each business year does not reach the standards specified by Cabinet Order.
- 公益法人は、毎事業年度における公益目的事業比率(第一号に掲げる額の同号から第三号までに掲げる額の合計額に対する割合をいう。)が百分の五十以上となるように公益目的事業を行わなければならない。
- Public interest corporations shall operate their business for public interest purposes so that the ratio of the business for public interest purposes (which means the ratio of the amount set forth in item (i) against the total of the amounts set forth in items (i) through (iii) ) in each business year shall be 50/100 or more.
- 法第百四十三条第二項(外国法人に係る各事業年度の所得に対する法人税の税率)に規定する相互会社に準ずるものとして政令で定めるものは、保険業法第二条第十項(定義)に規定する外国相互会社とする。
- Those specified by a Cabinet Order as being equivalent to a mutual company prescribed in Article 143(2) (Tax Rate for Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act shall be foreign mutual companies prescribed in Article 2(10) (Definitions) of the Insurance Business Act.
- 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.
- 文政の初年度(1810から1820)紀伊郡東九条村(現在の南区東九条)の小山藤七という人が、当時極晩生種であった大根の種を得て、「藤七大根」という名で種を販売したのが源であるといわれている。
- The story behind the origin of Tokinashi daikon is that in the first year of the Bunsei era (1810 - 1820), a man named Toshichi KOYAMA from Higashikujo village, Kii district (present-day Higashikujo, Minami Ward) obtained extremely late variety of daikon seed at the time, and sold them under the name 'Toshichi-daikon.'
- そんななか、農林水産省でも、食文化の一つである郷土料理を見直し、地域の食材を生かした郷土料理の掘り起こしとともに、全国発信を図るため「郷土料理百選」を2007年度から選定することにしている。
- The Ministry of Agriculture, Forestry and Fisheries reviews local dishes as part of the culinary culture, and the ministry is due to choose the 100 best dishes for fiscal 2007 in order to find local dishes that use their own local foodstuffs for the purposes of publicizing them nationwide.
- 資金管理法人は、毎事業年度、主務省令で定めるところにより、資金管理業務に関し事業計画書及び収支予算書を作成し、主務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。
- Each business year, a Deposit Management Entity shall prepare a business plan and an income and expenditure budget relating to the Deposit Management Business pursuant to the provisions of ordinance of the competent minister and obtain approval from the competent minister. The same shall apply to cases where a change is made to such items.
- 金融商品取引業 当該国外債発行事業年度の受入手数料(有価証券の売買による利益を含む。)の合計額のうちに当該受入手数料で関連者以外の者から受けるものの合計額の占める割合が百分の五十を超える場合
- Financial instruments business: Where, out of the sum of the total commissions received (including profits from the buying and selling of securities) for the business year in which the foreign private bonds were issued, the ratio of the sum of said commissions to be received from a person other than affiliated persons exceeds 50 percent
- 短時間労働援助センターは、毎事業年度、厚生労働省令で定めるところにより、事業計画書及び収支予算書を作成し、厚生労働大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。
- The Part-Time Working Assistance Center shall, pursuant to the provisions of Ordinance of the Ministry of Health, Labour and Welfare, prepare a service a budget for revenue and expenditure for each business year, and obtain an approval of the Minister of Health, Labour and Welfare. The provisions above shall apply to the case where the Center intends to change said plan or budget.
- 足尾町内1局の測定局のうち、1局が不適合で、都市内全測定局の値が不適合となったのは、測定局のある都市の中では、この年度、足尾町のみである(ただし当時の環境白書は、鉱毒被害とは明示していない)。
- Although Ashio-machi had one measurement facility, the concentration measured by the facility was above the pollution standard; and in the same year, Ashio-machi was only one town which all the concentrations measured by facilities of one town were above the standard (however, it is not specified in the environmental white paper of the year that it was a damage by mining pollution).
- 上記との関連性は不明だが、JR西日本は2010年3月(2009年度末)をめどに木津駅 (京都府)から同志社前駅の各駅のホームを延伸し、奈良・木津~京田辺間でも7両編成運転を行うことを発表した。
- Although the relationships in the above description aren't clear, JR West announced that the platforms in each of the stations between Kizu Station (Kyoto Prefecture) and Doshishamae Station would be extended to enable seven-car train operation even between Nara/Kizu and Kyotanabe, with a completion target of March 2010 (the end of fiscal year 2009).
- 農林水産大臣は、毎年度、溯河魚類のうちさけ及びますの個体群の維持のために独立行政法人水産総合研究センター(以下「センター」という。)が実施すべき人工ふ化放流に関する計画を定めなければならない。
- For each fiscal year, the Minister of Agriculture, Forestry and Fisheries shall establish a plan concerning the artificial hatching and stocking to be executed by the Fisheries Research Agency (hereinafter referred to as 'Agency') for the maintenance of the population of salmon and trout among anadromous fish.
- 協会は、前項の規定により財務諸表を経済産業大臣に提出するときは、これに予算の区分に従い作成した当該事業年度の決算報告書並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。
- When submitting the financial statement under the preceding paragraph to the Minister of METI, the Institute shall attach thereto the statement of accounts, prepared for each section of the estimate, and the Auditor's comments on both the financial statement and the statement of accounts.
- 組合員は、事業を休止したとき、事業の一部を廃止したとき、その他特にやむを得ない事由があると認められるときは、定款の定めるところにより、事業年度の終において、その出資口数を減少することができる。
- When a member has suspended his/her business or discontinued a part of his/her business, or when unavoidable circumstances are found to exist, the member may reduce the number of units of contribution at the end of the business year, pursuant to the provisions of the articles of association.
- 課税済留保金額 適格分割型分割に係る分割法人の分割前十年内事業年度の課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
- The taxed amount of retained income: The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
- 各事業年度における法第二条第八項第三号に規定する取引(自己の計算による取引及びトに掲げる取引を除く。)の取引金額に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額
- the amount obtained by multiplying the transaction amount of transactions prescribed in Article 2, paragraph (8), item (iii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (g)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater;
- 各事業年度における法第二条第八項第二号に規定する取引(自己の計算による取引及びへに掲げる取引を除く。)の取引金額に事故率を乗じた金額と当該取引金額の百万分の一に相当する金額とのいずれか大きい金額
- the amount obtained by multiplying the transaction amount of the transactions prescribed in Article 2, paragraph (8), item (ii) of the Act (excluding transactions based on a person's own account and the transactions set forth in (f)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.0001 percent of said transaction amount, whichever amount is greater;
- 法第六十八条の八十九第四項第五号に規定する負債の額の平均額として政令で定めるところにより計算した金額は、当該連結事業年度の負債の帳簿価額の平均的な残高として合理的な方法により計算した金額とする。
- The amount calculated as specified by Cabinet Order as the average amount of liabilities prescribed in Article 68-89, paragraph (4), item (v) of the Act shall be the amount calculated by a reasonable method as the average balance of the book value of the liabilities for the relevant consolidated business year.
- 指定再資源化機関は、毎事業年度、主務省令で定めるところにより、再資源化等業務に関し事業計画書及び収支予算書を作成し、主務大臣の認可を受けなければならない。これを変更しようとするときも、同様とする。
- Each business year, a Designated Recycling Organization shall prepare a business plan and an income and expenditure budget relating to the Recycling, etc. Business pursuant to the provisions of ordinance of the competent minister and obtain approval from the competent minister. The same shall apply to cases where a change is made to such items.
- 法第四十条の四第四項第一号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。
- The case specified by Cabinet Order prescribed in Article 40-4, paragraph (4), item (i) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:
- 法第四十条の四第四項第二号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。
- The case specified by Cabinet Order prescribed in Article 40-4, paragraph (4), item (ii) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:
- その積み立てた保険準備金の額のうち、当該各事業年度の損金の額に算入している金額で法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of insurance reserves that the specified foreign subsidiary, etc. has set aside, which is included in deductible expenses for the relevant business year and which is not to be included in deductible expenses when the provisions of Article 57-5 or Article 57-6 of the Act apply
- 村田も東映京都撮影所に入所し、気のない凡作を矢継ぎ早に作るかと思われていたが、1934年、大仏次郎原作の『霧笛』で久々の高評価を受け、第11回(1934年度)キネマ旬報ベストテン第9位に選出された。
- When Murata joined Toei Kyoto Movie Studios, people thought that he would make mediocre products quickly one after another, but in 1934 he was highly appreciated about 'Muteki' (A Foghorn) which was Jiro DAIBUTSU's original novel after a long-term interval and won the ninth prize in the Eleventh Kinema Junpo Top Ten (1934.)
- 政府は、海洋基本計画について、その実施に要する経費に関し必要な資金の確保を図るため、毎年度、国の財政の許す範囲内で、これを予算に計上する等その円滑な実施に必要な措置を講ずるよう努めなければならない。
- The Government shall endeavor to take necessary measures for the smooth implementation of the Basic Plan on Ocean Policy by, for example, appropriating its budget each fiscal year, to the extent permitted by the State's finances, in order to secure funds necessary to ensure payment of the expenses required for the implementation of the plan.
- 日本銀行は、財務大臣の認可を受けて、その出資者に対し、各事業年度の損益計算上の剰余金の配当をすることができる。ただし、払込出資金額に対する当該剰余金の配当の率は、年百分の五の割合を超えてはならない。
- The Bank of Japan may, upon authorization from the Minister of Finance, pay dividends to contributories out of the surplus resulting from the settlement of profits and losses for each business year; provided, however, that the rate of dividend payments against paid-up capital may not exceed five-hundredths per annum.
- 法第六十六条の六第四項第二号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。
- The case specified by Cabinet Order prescribed in Article 66-6, paragraph (4), item (ii) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:
- 法第六十六条の六第四項第一号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。
- The case specified by Cabinet Order prescribed in Article 66-6, paragraph (4), item (i) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:
- その役員に対して支給する給与の額のうち、当該各事業年度の損金の額に算入している金額で法人税法第三十四条又は第三十五条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of remuneration to be paid to the officers of the specified foreign subsidiary, etc. included in deductible expenses for the relevant business year, which is not to be included in deductible expenses when the provisions of Article 34 or Article 35 of the Corporation Tax Act apply
- 課税済留保金額 適格分社型分割等に係る分割法人等の分割等前十年内事業年度の課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
- The taxed amount of retained income: The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
- 後にイギリスはユリウス暦からグレゴリオ暦となるが、現在でもイギリスの税制年度は4月6日(3月25日+12日;11日はユリウス暦から、グレゴリオ暦への差日分、+1日は1900年の閏日)を新年としている。
- Later on, Great Britain changed its calendar from the Julian calendar to the Gregorian calendar while, even today, the taxation year has its new year's day on April 6th (which is March 25th plus 12 days, of which 11 days are the difference generated by the change from the Julian calendar to the Gregorian calendar and one more day is an intercalary day of the year 1900.)
- 委託者保護基金は、支出予算の金額の範囲内におけるもののほか、その業務を行うために必要があるときは、毎事業年度、予算をもって主務大臣に提出した金額の範囲内において、債務を負担する行為をすることができる。
- The Consumer Protection Fund can assume debts within the scope of the expenditure budget and within the scope of the amount of the budget submitted to the competent minister for every fiscal year as necessary to conduct a business.
- 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.
- すべての特定容器製造等事業者が製造等をする当該特定容器であって当該業種に属する事業において用いられるものの当該年度において販売する量のうち、容器包装廃棄物として排出される見込量として主務大臣が定める量
- The amount set by the competent minister as the amount prospected to be discharged as waste containers and packaging out of the amount sold in the fiscal year of the specified containers, which all specified container manufacturers, etc. manufacture, etc., which are used in the business that belongs to the business type
- 当該特定容器利用事業者が当該業種に属する事業において用いる当該特定容器の当該年度において販売する商品に用いる量のうち、容器包装廃棄物として排出される見込量として主務省令で定めるところにより算定される量
- The amount calculated, pursuant to the provision of the ordinance of the competent ministry, as the amount prospected to be discharged as waste containers and packaging out of the amount of the specified containers which the specified container user uses for goods sold in the fiscal year in the business that belongs to the business type
- 個別課税済留保金額 適格分割型分割に係る分割法人の分割前十年内事業年度の個別課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
- The individually taxed amount of retained income: The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
- 法第六十八条の九十第四項第二号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。
- The case specified by Cabinet Order prescribed in Article 68-90, paragraph (4), item (ii) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:
- 法第六十八条の九十第四項第一号に規定する政令で定める場合は、同項に規定する特定外国子会社等の各事業年度において行う主たる事業が次の各号に掲げる事業のいずれに該当するかに応じ当該各号に定める場合とする。
- The case specified by Cabinet Order prescribed in Article 68-90, paragraph (4), item (i) of the Act shall be any of the cases specified respectively in the following items, in accordance with the category of the principal business to be conducted for the relevant business year of a specified foreign subsidiary, etc. prescribed in said paragraph:
- 近年は関西文化学術研究都市として、更に大阪市や京都市、奈良市などへのベッドタウンとして丘陵が宅地開発されてきたことから人口流入が増え平成16年度の人口増加数は1290人、人口伸率は4.0%に達している。
- As a town of the Kansai Science City and a bedroom community for Osaka City, Kyoto City, and Nara City, the hillsides in the area have been developed for housing: as a result, the town has experienced a population influx and increased the population by 1,290 in the fiscal year of 2005 (from April 2004 to March 2005) with a population growth rate of 4.0 percent.
- 1952年に黒澤脚本の『決闘鍵屋の辻』、成瀬巳喜男監督の『おかあさん』での明朗できびきびとした演技が批評家から絶賛され、1952年度の毎日映画コンクール、ブルーリボン賞 (映画)の男優助演賞を受賞する。
- In 1952, he won the highest praise from critics for his brisk and cheerful performance in the movies 'Ketto Kagiya no Tsuji' (The Duel at the Key-Maker's Corner) scripted by Kurosawa and 'Okasan' (Mother) directed by Mikio NARUSE, and in 1952, he was awarded the best supporting actor prize of Mainichi Film Contest as well as that of Blue Ribbon Prize (movie).
- 信託契約代理店は、所属信託会社の事業年度ごとに、第三十四条第一項の規定により当該所属信託会社が作成する説明書類を信託契約代理業を営むすべての営業所又は事務所に備え置き、公衆の縦覧に供しなければならない。
- An Agent for Trust Agreement shall keep copies of explanatory documents prepared by the Principal Trust Company pursuant to the provisions of Article 34(1) with respect to each business year of said Principal Trust Company at all of its business offices or offices where it carries out Agency for Trust Agreements, and shall thereby make it available for public inspection.
- 特定目的会社は、その社員(当該特定目的会社を除く。)に対し、最終事業年度の末日における第一号に掲げる額から第二号から第四号までに掲げる額の合計額を減じて得た額を限度として、利益の配当をすることができる。
- A Specific Purpose Company may effect the distribution of profits to its members (excluding the Specific Purpose Company) with the amount obtained by subtracting the sum of the amounts listed in items (ii) to (iv) inclusive from the amount set forth in item (i) as of the last day of the most recent business year as the limit:
- 水運業又は航空運送業 当該各事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
- Water transportation business or air transportation business: Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircraft for the relevant business year, the ratio of the sum of said revenues to be received from a person other than affiliated persons exceeds 50 percent.
- Water transportation business or air transportation business: Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircraft for the relevant business year, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.
- 理事会が予算を採択したことで、事務局長は加盟者に対し、その予算年度に関する拠出請求を行い、当該予算に従って、年初からの支出を執行することができる。ただし、以下については、理事会の事前の承認が必要である。
- Adoption of the Budget by the Council shall constitute an authorization to the Director-General to issue to the Members the call for contributions in respect of the budget year and to enter into expenditure as from the start of the year in accordance with that budget, save for the following which shall be subject to prior approval by the Council:
- 機構は、救済給付の支給に要する費用に充てるため、石綿の使用量、指定疾病の発生の状況その他の事情を勘案して政令で定める要件に該当する事業主(以下「特別事業主」という。)から、毎年度、特別拠出金を徴収する。
- The Agency shall collect special contributions every fiscal year from the business operators falling under the requirements prescribed in the Cabinet Order that are designated considering the consumption of asbestos, the occurrence conditions of designated diseases and other situations (hereinafter referred to as "special business operators") for appropriation to the expense required for the payment of the relief benefits.
- 脳血管及び心臓の状態を把握するために必要な検査(前項に規定する検査を除く。)であつて厚生労働省令で定めるものを行う医師による健康診断(一年度につき一回に限る。以下この節において「二次健康診断」という。)
- a medical examination conducted by a doctor who carries out the tests (excluding tests prescribed in the preceding paragraph) specified by an Ordinance of the Ministry of Health, Labour and Welfare which are necessary to gain an understanding of the conditions of the blood vessels in the brain and the heart (limited to once per fiscal year; hereinafter referred to as a "follow-up medical examination" in this Section); and
- 政府は、エネルギー基本計画について、その実施に要する経費に関し必要な資金の確保を図るため、毎年度、国の財政の許す範囲内で、これを予算に計上する等その円滑な実施に必要な措置を講ずるよう努めなければならない。
- The government shall endeavor to make necessary arrangements for the smooth implementation of the Basic Energy Plan by, for example, appropriating in its budget each fiscal year, to the extent permitted within the limits of the nation's finances, funds necessary to ensure payment of the expenses required for implementation of the plan.
- 個別課税済留保金額 適格分社型分割等に係る分割法人等の分割等前十年内事業年度の個別課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
- The individually taxed amount of retained income: The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split, etc. of a split corporation, etc. pertaining to a qualified spin-off-type company split, etc. by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
- 当初2005年度冬の開業を目指していたが、新駅周辺の都市再開発事業の遅れの影響や、新駅の地下をくぐり抜ける都市計画道路久世北茶屋線(京都府道201号中山稲荷線の一部)の拡張工事を受け、開業は延期となっていた。
- Although initially targeted for the winter of fiscal year 2005, its opening was delayed because of a delay in the urban redevelopment work in the area around the new station, and because of the work to expand the Kuzekitachaya section of the planned urban road (part of the Nakayama-Inari Line of Kyoto Prefectural Route 201), which is to run under the site of the new station.
- 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四項に規定する株式会社である場合において、当該株式会社が金融商品取引法第二十四条第一項の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
- in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a stock company prescribed in Article 440, paragraph (4) of the Companies Act, and when said stock company submitted a securities report pertaining to the final business year pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act: a statement to that effect;
- この法律の施行の際現に存する協同組合については、新協同組合法第三十六条の三の規定は、施行日以後最初に終了する事業年度に係る決算に関する通常総会の終了の時から適用し、当該通常総会の終了前は、なお従前の例による。
- With regard to a cooperative which already exists at the time of the enforcement of this Act, the provisions of Article 36-3 of the New Cooperatives Act shall apply from the time of the conclusion of the ordinary general meeting concerning settlement of the accounts for the first business year ending on or after the enforcement date, and the provisions then in force shall remain applicable prior to the conclusion of said ordinary general meeting.
- その支出する法第六十一条の四第一項に規定する交際費等に相当する費用の額のうち、当該各事業年度の損金の額に算入している金額で同条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of expenses equivalent to entertainment and social expenses prescribed in Article 61-4, paragraph (1) of the Act that the specified foreign subsidiary, etc. pays, which is included in deductible expenses for the relevant business year and which is not to be included in deductible expenses when the provisions of said Article apply
- The amount equivalent to the amount of expenses equivalent to entertainment and social expenses prescribed in Article 61-4, paragraph (1) of the Act that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year, which is not to be included in deductible expenses when the provisions of said Article apply
- 各事業年度における法第二条第八項第四号に規定する取引(自己の計算による取引及びチに掲げる取引を除く。)の対価の額の合計額に事故率を乗じた金額と当該対価の額の合計額の十万分の一に相当する金額とのいずれか大きい金額
- the amount obtained by multiplying the total sum of the consideration for transactions prescribed in Article 2, paragraph (8), item (iv) of the Act (excluding transactions based on a person's own account and the transactions set forth in (h)) in each business year by the Problematic Conduct Rate, or the amount equivalent to 0.001 percent of said total sum of the consideration, whichever amount is greater;
- 電気事業者は、毎年度、経済産業省令で定めるところにより、基準利用量(次条及び第七条の規定による変更があったときは、その変更後のもの。第八条において同じ。)以上の量の新エネルギー等電気の利用をしなければならない。
- Operators of electric utilities shall use the Standard Amount of Use or a greater amount (or the revised amount, if the amount is changed pursuant to the provisions of the next Article and Article 7; the same shall apply in Article 8) of Electricity from New Energy, etc. in each fiscal year, pursuant to the provisions of Ordinance of the Ministry of Economy, Trade and Industry.
- 水運業又は航空運送業 当該国外債発行事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
- Water transportation business or air transportation business: Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircrafts for the business year in which the foreign private bonds were issued, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.
- 2006年度は、高野営業所は例年通りエルガLVが5台導入されたが、従来より日野自動車製バスを配置してきた嵐山営業所は日野自動車の車種統廃合のため、いすゞ自動車のOEMにて「日野ブルーリボンII」が6台導入された。
- In fiscal year 2006, while the Takano office introduced five ERGA LVs as usual, the Arashiyama office, which had until then used buses manufactured by Hino Motors, Ltd., introduced six 'Hino Blue Ribbon Ⅱ' vehicles, which were manufactured by Isuzu Motors, Ltd., on an OEM basis because Hino Motors had consolidated and eliminated the number of its car line.
- 但し2007年度のダイヤでは昼間時に当駅で列車行違いを行うため、木津行きの大半は2番線の発着となっており、加えて夜間は行違いの有無に関係なく木津行きが2番線に入るため、1番線発着の木津行きは朝の時間帯のみである。
- However, with the timetable change in fiscal year 2007, most trains for Kizu Station arrive at and depart from Platform 2 during the daytime because two trains pass each other here at JR-Miyamaki Station, and at night all trains for Kizu Station arrive at and depart from Platform 2; therefore, it's only in the morning that trains for Kizu Station arrive at and depart from Platform 1.
- 情報管理センターは、毎事業年度、主務省令で定めるところにより、ファイルに記録されている事項を集計し、使用済自動車、解体自動車及び特定再資源化等物品の引取り及び引渡しの状況について主務大臣に報告しなければならない。
- Each business year, an Information Management Entity shall tabulate matters recorded in files and report to the competent minister the status of collection and delivery of End-of-Life Vehicles, Dismantled Vehicles, and Parts Specified for Recycling, etc. pursuant to the provisions of ordinance of the competent minister.
- 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.
- 当該特定包装利用事業者がその事業において用いる当該特定分別基準適合物に係る特定包装の当該年度において販売する商品に用いる量のうち、容器包装廃棄物として排出される見込量として主務省令で定めるところにより算定される量
- The amount calculated, pursuant to the provision of the ordinance of the competent ministry, as the amount prospected to be discharged as waste containers and packaging out of the amount of specified packaging pertaining to the waste containers and packaging that conform to the specified sorting standards, which the specified container user uses for goods sold in the fiscal year in the business
- この法律の施行の際現に存する協同組合については、新協同組合法第三十六条の七第一項の規定は、施行日以後最初に終了する事業年度に係る決算に関する通常総会の終了の時から適用し、当該通常総会の終了前は、なお従前の例による。
- With regard to a cooperative which already exists at the time of the enforcement of this Act, the provisions of Article 36-7 of the New Cooperatives Act shall apply from the time of the conclusion of the ordinary general meeting concerning settlement of the accounts for the first business year ending on or after the enforcement date, and the provisions then in force shall remain applicable prior to the conclusion of said ordinary general meeting.
- この法律の施行の際現に存する協同組合であって新協同組合法第三十五条第六項に規定する組合に該当するものについては、同項の規定は、施行日以後最初に終了する事業年度に係る決算に関する通常総会の終了の時までは、適用しない。
- With regard to a cooperative which already exists at the time of the enforcement of this Act and which is a cooperative prescribed in Article 35, paragraph (6) of the New Cooperatives Act, the provisions of the same paragraph shall not apply until the time of the conclusion of the ordinary general meeting concerning settlement of the accounts for the first business year ending on or after the enforcement date.
- 前項の規定による短期借入金は、当該事業年度内に償還しなければならない。ただし、資金の不足のため償還することができないときは、その償還することができない金額に限り、法務大臣の認可を受けて、これを借り換えることができる。
- The short-term borrowing under the provision of the preceding paragraph shall be reimbursed within the business year in question. However, when the short-term borrowing cannot be reimbursed because of a lack of funds, only the amount that cannot be reimbursed may be borrowed again with the approval of the Minister of Justice.
- 当該特定容器製造等事業者が製造等をする当該特定容器であって当該業種に属する事業において用いられるものの当該年度において販売する量のうち、容器包装廃棄物として排出される見込量として主務省令で定めるところにより算定される量
- The amount calculated, pursuant to the provision of the ordinance of the competent ministry, as the amount prospected to be discharged as waste containers and packaging out of the amount sold in the fiscal year of the specified containers, which the specified container manufacturer, etc. manufactures, etc., which are used in the business that belongs to the business type
- 経済産業大臣は、災害その他やむを得ない事由により、基準利用量に相当する量の新エネルギー等電気の利用を第五条の規定により行うことが困難となった電気事業者の申出があったときは、当該届出年度の基準利用量を減少することができる。
- The Minister of Economy, Trade and Industry may reduce Standard Amount of Use obligated to operator of electric utility in the Notification Year, when requested by an operator of electric utility for whom it has become difficult to use the amount of Electricity from New Energy, etc. equivalent to the Standard Amount of Use pursuant to the provisions of Article 5, due to unavoidable circumstances, such as disasters and other similar causes.
- 支援センターは、第四十三条に掲げるそれぞれの勘定において、毎事業年度、損益計算において損失を生じたときは、前項の規定による積立金を減額して整理し、なお不足があるときは、その不足額は、繰越欠損金として整理しなければならない。
- When a loss is incurred based on the profit and loss calculation of the respective accounts under Article 43 for a business year, the JLSC shall keep the accounts by reducing the amount of the reserve funds based on the provision set forth in the preceding paragraph. Thereafter, if there is any shortage, the amount of the shortage shall be booked as a loss carried forward.
- 組合員が脱退したため、当該組合員の利用に係る事業協同組合又は事業協同小組合の事業の運営に支障が生ずる場合における当該事業 当該組合員が脱退した日を含む事業年度終了の日から起算して二年を超えない範囲内において政令で定める期間
- Businesses of the business cooperative or the minor business cooperative pertaining to use by a member in the case where the administration of said Businesses will be hindered due to withdrawal of said member- The period specified by a Cabinet Order not exceeding two years from the final day of the business year containing the date of withdrawal of said member
- 国は、国民経済の復興及び人口問題の解決に寄与するため、北海道総合開発計画(以下「開発計画」という。)を樹立し、これに基く事業を昭和二十六年度から当該事業に関する法律(これに基く命令を含む。)の規定に従い、実施するものとする。
- In order to contribute to the restoration of the national economy and to the settlement of population problems, the State shall make the Comprehensive Development Plan of Hokkaido (hereinafter referred to as the 'Development Plan'), and carry out projects based on it, pursuant to the provisions of acts relevant to the projects (including orders thereof), beginning fiscal 1951.
- 外国法人である普通法人又は人格のない社団等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条(外国法人に係る法人税の課税標準)に規定する国内源泉所得に係る所得の金額に百分の三十の税率を乗じて計算した金額とする。
- The amount of corporation tax imposed on an ordinary corporation or association or foundation without juridical personality, which is a foreign corporation, for income for each business year, shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) by a tax rate of 30 percent.
- 一般電気事業者及び新法第二条第一項第四号の卸電気事業者が旧法第二十九条第一項の規定による届出をした施行日の属する年度の電気工作物の施設計画及び電気の供給計画は、新法第二十九条第一項の規定による届出をした同項の供給計画とみなす。
- A facility plan of Electric Facilities and an electricity supply plan for the business year that contains the Date of Enforcement, of which a General Electricity Utility or a Wholesale Electricity Utility set forth in Article 2, paragraph 1, item 4 of the New Act has given notification pursuant to Article 29, paragraph 1 of the Old Act, shall be deemed to be a supply plan for which notification was given pursuant to Article 29, paragraph 1 of the New Act.
- 第六項及び第七項に定めるもののほか、第一項から第五項まで及び前三項の規定の適用その他特定目的信託に係る法人税法第四条の七に規定する受託法人の事業年度の所得に対する法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
- In addition to what is specified in paragraph (6) and paragraph (7), the application of the provisions of paragraph (1) to paragraph (5) and the preceding three paragraphs, and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax on income for the relevant business year of a trust corporation prescribed in Article 4-7 of the Corporation Tax Act from a special purpose trust shall be specified by a Cabinet Order.
- 第六項及び第七項に定めるもののほか、第一項から第五項まで及び前三項の規定の適用その他特定投資信託に係る法人税法第四条の七に規定する受託法人の事業年度の所得に対する法人税に関する法令の規定の適用に関し必要な事項は、政令で定める。
- In addition to what is specified in paragraph (6) and paragraph (7), the application of the provisions of paragraph (1) to paragraph (5) and the preceding three paragraphs, and other necessary matters concerning the application of the provisions of laws and regulations concerning corporation tax on income for the relevant business year of a trust corporation prescribed in Article 4-7 of the Corporation Tax Act from a special investment trust shall be specified by a Cabinet Order.
- 1997年読売演劇大賞優秀男優賞、1998年文化庁芸術祭優秀賞、観世寿夫記念法政大学能楽賞、1999年大阪芸術賞、芸術選奨文部大臣賞、2002年度紫綬褒章、2006年大阪市・大阪文化祭賞グランプリ、大阪府・大阪舞台芸術賞を受賞。
- He received the Yomiuri Play Award (Excellence Actor Award), in 1997; the Excellence Award of Arts Festival by the Japanese Agency for Cultural Affairs, the Hosei University Noh Drama Prize in Memory of Kanze Hisao in 1998; the Osaka Arts Award, the Minister of Education Award for Fine Arts in 1999; the Purple Ribbon Medal in 2002; and the grand prize of the Osaka Culture Festival Award of Osaka City, the Osaka Stage Arts Award of Osaka Prefecture in 2006.
- 支援センターは、前項の規定により財務諸表を法務大臣に提出するときは、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書を添え、並びに財務諸表及び決算報告書に関する監事及び会計監査人の意見を付けなければならない。
- When the JLSC submits the Financial Statements to the Minister of Justice pursuant to the provision of the preceding paragraph, the JLSC shall attach a business report for the business year in question and a settlement of accounts prepared in accordance with the budget category, as well as the written opinions of inspectors and an accounting auditor on the Financial Statements and the settlement of accounts.
- 環境大臣は、前項の規定によりすべての都道府県から都道府県分別収集促進計画の提出を受けたときは、第二項第二号に規定する特定分別基準適合物ごとの量を合算して得られる各年度における特定分別基準適合物ごとの総量を公表しなければならない。
- When the Minister of the Environment receives submission of Prefectural Sorted Collection Promotion Plans from all prefectures pursuant to the provision of the preceding paragraph, he/she shall publicize the total amount of each kind of waste containers and packaging that conform to the specified sorting standards in each fiscal year, which is obtained by totaling the amounts of each kind of waste containers and packaging that conform to the specified sorting standards prescribed in paragraph 2, item 2.
- 第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額(寄附金の額に該当するものを除く。)は、連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。
- In the case where the provision of paragraph (1) shall apply, any variance between the amount of the consideration for a foreign affiliated transaction and the arm's length price prescribed in the said paragraph which pertains to the said foreign affiliated transaction (excluding a variance that shall be deemed to be the amount of the contribution) shall not be included in the amount of deductible expense in the calculation of the consolidated corporation's consolidated income for each consolidated business year.
- 江湖館(こうこかん)という町屋一軒だけのキャンパスではあるが、総合政策科学研究科や、2007年度に採択された社会人の学び直しニーズ対応教育推進事業のソーシャル・イノベーション型再チャレンジ支援教育プログラムなど幅広く活用されている。
- Although the campus consists of one building of Machiya (a traditional form of townhouse found mainly in Kyoto) called Kokokan, it is widely used by the Graduate School of Policy and Management and the re-challenge support program for social innovation which was adopted as Education Promotion Program Responding to Working Adults' Needs for Re-learning in the 2007 academic year.
- 知的財産戦略本部は、知的財産を取り巻く状況の変化を勘案し、並びに知的財産の創造、保護及び活用に関する施策の効果に関する評価を踏まえ、少なくとも毎年度一回、推進計画に検討を加え、必要があると認めるときには、これを変更しなければならない。
- The Intellectual Property Strategy Headquarters shall, by taking into consideration of the changes in the situation surrounding intellectual property and based on the assessment of the effect of the measures for the creation, protection and exploitation of intellectual property, review the strategic program at least annually and amend the program when it finds necessary.
- 通例であれば無縁仏として集合墳墓に改葬されるところだが、青山霊園の場合、2006年度に東京都側が78基にのぼる管理費滞納お雇い外国人墓所を文化史的に再評価し、史跡として保護する方針であることが2005年2月18日の読売新聞で報じられた。
- In such cases, the remains are usually reclassified as muen botoke (a person who has died leaving nobody to look after his or her grave) and reburied in a communal grave; but in the fiscal year of 2006, as reported by the Yomiuri Shimbun (the Daily Yomiuri) on February 18, 2005, in the case of the Aoyama Cemetery the Tokyo Metropolitan Government re-evaluated 78 graves of Oyatoi-gaikokujin for which the maintenance fee has not been paid as important from the perspective of cultural history, and it plans to preserve them as historical sites.
- 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.
- 第四十条の二第一項の規定により会計監査人の監査を要する組合が子会社等を有する場合には、当該組合は、毎事業年度、前項の書類のほか、当該組合及び当該子会社等の業務及び財産の状況を連結して記載した書類を作成し、行政庁に提出しなければならない。
- In the case where a cooperative for which an audit by an accounting auditor is required pursuant to the provisions of Article 40-2, paragraph (1) has a subsidiary company, etc., said cooperative shall, each business year, prepare, in addition to the documents set forth in the preceding paragraph, documents stating the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner, and submit them to an administrative agency.
- 適格消費者団体は、内閣府令で定めるところにより、毎事業年度、その差止請求関係業務その他の業務がこの法律の規定に従い適正に遂行されているかどうかについて、その業務の遂行の状況の調査に必要な学識経験を有する者が行う調査を受けなければならない。
- A qualified consumer organization shall accept an inspection by persons with knowledge and experience necessary to audit its operation every business year, pursuant to a Cabinet Office Ordinance, regarding whether or not the services involved in demand of an injunction and other services are properly performed pursuant to the provisions of this Act.
- 経済産業大臣は、特定事業者が設置している工場等のうち、第七条第二項の政令で定めるところにより算定したエネルギーの年度の使用量が政令で定める数値以上であるものをエネルギーの使用の合理化を特に推進する必要がある工場等として指定するものとする。
- The Minister of Economy, Trade and Industry shall designate factories, etc. which belong to a specified business operator and in which energy consumption for a given business year as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2) is beyond the level specified by a Cabinet Order, as factories, etc. especially required to promote the rational use of energy.
- 外国法人が事業年度終了の時において法人税法施行令第百十九条の十四に規定する償還有価証券に該当する分離振替国債を有する場合において、当該分離振替国債に係る同令第百三十九条の二第二項に規定する調整差損が生じたとき。 当該調整差損に相当する金額
- Where a foreign corporation holds book-entry national bonds in separate trading that falls under the category of securities for redemption prescribed in Article 119-14 of the Order for Enforcement of the Corporation Tax Act at the end of a business year, and when any adjusted loss prescribed in Article 139-2, paragraph (2) of said Order has been incurred for said book-entry national bonds in separate trading: The amount equivalent to said adjusted loss
- この法律の施行の際現に存する協同組合又は新協同組合法第七十条に規定する中小企業団体中央会の役員であって施行日以後最初に終了する事業年度に係る決算に関する通常総会の終了前に在任するものの任期に関しては、この法律の施行後も、なお従前の例による。
- With regard to the term of office of an officer of a cooperative or a federation of small business associations prescribed in Article 70 of the New Cooperatives Act which already exists at the time of the enforcement of this Act, who is in office prior to the conclusion of the ordinary general meeting concerning settlement of the accounts for the first business year ending on or after the enforcement date, the provisions then in force shall remain applicable after the enforcement of this Act.
- この法律の施行の際現に存する協同組合であって新協同組合法第四十条の二第一項に規定する組合に該当するものについては、同条及び新協同組合法第四十条の三の規定は、施行日以後最初に終了する事業年度に係る決算に関する通常総会の終了の時までは、適用しない。
- With regard to a cooperative which already exists at the time of the enforcement of this Act and which is a cooperative prescribed in Article 40-2, paragraph (1) of the New Cooperatives Act, the provisions of Article 40-3 of the New Cooperatives Act shall not apply until the time of the conclusion of the ordinary general meeting concerning settlement of the accounts for the first business year ending on or after the enforcement date.
- 控除外国法人税の額は、投資法人が配当等の額(当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。)につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
- When an investment corporation collects income tax on the amount of a dividend, etc. (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.
- 小学校就学の始期に達するまでの子を養育する労働者は、その事業主に申し出ることにより、一の年度において五労働日を限度として、負傷し、又は疾病にかかったその子の世話を行うための休暇(以下この章において「子の看護休暇」という。)を取得することができる。
- A worker who is taking care of a child before the time of commencement of elementary school may obtain leave to look after said child in the event of injury or sickness to said child (referred to as "Sick/Injured Child Care Leave" hereinafter in this chapter) upon application to his/her employer, with limits of up to five working days per fiscal year.
- 合併の当事者(商品取引員を除く。)の直前三年の各事業年度の計算書類等(当該当事者が持分会社である場合にあっては、会社法施行規則第二条第三項第十二号(ロに係る部分に限る。)に規定する計算書類等をいう。第百二十条第六号において同じ。)及びその附属明細書
- Financial Statements, etc., of the parties to the merger (excluding a Futures Commission Merchant) for each business year of the most recent three years (in cases where said parties are mochibun kaisha, the Financial Statements, etc., prescribed in Article 2, paragraph (3), item (xii) of the Ordinance for Enforcement of the Companies Act [limited to items pertaining to (b)]; the same shall apply to Article 126, item (vi)] and detailed statements thereof;
- 経済産業大臣は、四年ごとに、総合資源エネルギー調査会の意見を聴いて、経済産業省令で定めるところにより、当該年度以降の八年間についての電気事業者による新エネルギー等電気の利用の目標(以下「新エネルギー等電気利用目標」という。)を定めなければならない。
- Every four years, the Minister of Economy, Trade and Industry shall, upon hearing the opinions of the Advisory Committee for Natural Resources and Energy, set a target for Use of Electricity from New Energy, etc. obligated to operators of electric utilities (hereinafter referred to as a 'Use Target for Electricity from New Energy, etc.') for the eight-year period following the relevant fiscal year, pursuant to Ordinance of the Ministry of Economy, Trade and Industry.
- 控除外国法人税の額は、特定目的会社が利益の配当の額(当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。)につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
- When a special purpose company collects income tax on the amount of a dividend of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.
- まず規定の年貢高から当該年度の除分(免除されたもの)・損亡分(災害による損害)・未進分(未納のもの)を除き、続いて下用・所済・立用などと呼ばれる現地での必要経費を差し引き、更に回収された前年の未納分を足したものが、荘園領主の元に送られる清算納入量となる。
- The adjusted amount of nengu to be sent to the shoen ryoshu was calculated by subtracting the deduction (exemption), loss (damages caused by disaster), and arrearages (unpaid amount) for the year from the settled amount of nengu first, further subtracting the local necessary expenses called geyo (unpolished rice), shosei (nengu paid those other than shoen ryoshu), ruiyo (diversion), and adding the unpaid amount of nengu collected the previous year.
- 第百四十五条の三(外国法人に係る退職年金等積立金の額の計算)に規定する退職年金業務等を行う外国法人に対しては、第九条(外国法人の課税所得の範囲)の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。
- A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations) shall, in addition to corporation tax imposed pursuant to the provision of Article 9 (Scope of Taxable Income of Foreign Corporations), have corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year.
- 経済産業大臣は、荷主であつて、政令で定めるところにより算定した貨物輸送事業者に輸送させる貨物の年度の輸送量が政令で定める量以上であるものを、貨物輸送事業者に行わせる貨物の輸送に係るエネルギーの使用の合理化を特に推進する必要がある者として指定するものとする。
- The Minister of Economy, Trade and Industry shall designate consigners whose volume of freight transportation consigned to freight carriers for a given business year as calculated pursuant to the provision of a Cabinet Order is beyond the level specified by a Cabinet Order, as consigners especially required to promote the rational use of energy in freight transportation consigned to freight carriers.
- 当該移転をした資産及び負債の適格現物出資の時の価額と当該移転をした資産及び負債の法第六十二条の四に規定する直前の帳簿価額との差額に相当する金額を当該外国法人のその要件を最初に満たさないこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。
- The amount equivalent to the difference between the value of the said transferred assets and liabilities at the time of a qualified capital contribution in kind and the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4 of the Act shall be included in gross profits when calculating the amount of the said foreign corporation's income for the business year containing the day on which it first became unable to satisfy the requirements;
- 法第四十条の十第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第二十五条の二十一第一項の規定の例により計算した金額とする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-10, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 40-10, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 25-21, paragraph (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.
- 事業者団体(前項各号に 掲げるものを除く。次項において同じ。)は、前項の規定による届出に係る事項に変更を生じたときは、公正取引委員会規則の定めるところにより、その変更の 日の属する事業年度終了の日から二箇月以内に、その旨を公正取引委員会に届け出なければならない。
- Trade association (excluding those listed in the items of the preceding paragraph; hereinafter the same in the next paragraph) shall, in case of any change in the matters notified pursuant to the provisions of the preceding paragraph, pursuant to the provisions of the Rules of the Fair Trade Commission, notify the Commission thereof, within two months from the end of the business year during which such change occurred.
- 特定事業者は、毎年度、経済産業省令で定めるところにより、その設置している工場等について第五条第一項に規定する判断の基準となるべき事項において定められたエネルギーの使用の合理化の目標に関し、その達成のための中長期的な計画を作成し、主務大臣に提出しなければならない。
- A Specified business operator shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, prepare each business year a medium- and long-term plan for achieving the targets for the rational use of energy that are specified for its factories, etc. in the standards of judgment prescribed in Article 5, paragraph (1), and submit the plan to the competent minister.
- 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.
- 中小企業基本法(昭和三十八年法律第百五十四号)第二条第五項に規定する小規模企業者その他の政令で定める者であって、その事業年度(その期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間)における政令で定める売上高が政令で定める金額以下である者
- Small sized enterprise operators prescribed in Article 2, paragraph 5 of the Small and Medium Sized Enterprise Basic Act (Act No. 154 of 1963) and those specified by Cabinet Order, whose net sales specified by Cabinet Order for the business year (in the cases where the period of the business year exceeds one year, each period of one year from the date of commencement of the period) do not exceed the amount specified by Cabinet Order.
- 特定荷主は、毎年度、経済産業省令で定めるところにより、第五十九条第一項に規定する判断の基準となるべき事項において定められた貨物輸送事業者に行わせる貨物の輸送に係るエネルギーの使用の合理化の目標に関し、その達成のための計画を作成し、主務大臣に提出しなければならない。
- A specified consigner shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, prepare each business year a plan for achieving the targets for the rational use of energy in freight transportation consigned to freight carriers that are specified in the standards of judgment prescribed in Article 59, paragraph (1), and submit the plan to the competent minister.
- 法第六十六条の九の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第三十九条の十六第一項の規定の例により計算した金額とする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-9-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 66-9-6, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 39-16, paragraph (1).
- 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.
- 控除外国法人税の額は、特定投資信託に係る受託法人が収益の分配の額(当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。)につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
- When a trust corporation for special investment trusts collects income tax on the amount of a distribution of proceeds (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.
- 控除外国法人税の額は、特定目的信託に係る受託法人が利益の分配の額(当該控除外国法人税の額を納付することとなる事業年度に係るものに限る。)につき所得税法第百八十一条又は第二百十二条の規定により所得税を徴収する際、その徴収して納付すべき所得税の額から控除するものとする。
- When a trust corporation for special purpose trusts collects income tax on the amount of a distribution of profit (limited to the amount pertaining to the business year for which it is to pay the amount of creditable foreign corporation tax) pursuant to the provisions of Article 181 or Article 212 of the Income Tax Act, said amount of creditable foreign corporation tax shall be credited against the amount of income tax that it is to collect and pay.
- その役員(法人税法第二条第十五号に規定する役員をいう。次条第五項において同じ。)に対して支給する給与の額のうち、当該各事業年度の損金の額に算入している金額で同法第三十四条又は第三十五条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of remuneration to be paid to the officers (meaning the officers prescribed in Article 2, item (xv) of the Corporation Tax Act; the same shall apply in paragraph (5) of the following Article) of the specified foreign subsidiary, etc. included in deductible expenses for the relevant business year, which is not to be included in deductible expenses when the provisions of Article 34 or Article 35 of said Act apply
- いっぽう、1980年代後半より花粉症対策検討委員会を、1998年からはアレルギー性疾患対策検討委員会を設けるなど独自に花粉症・アレルギーに関する研究や施策を行ってきた東京都では、花粉の発生源である森林への対策を取りまとめ、2006年度より事業として始めることになった。
- In Tokyo, which has independently implemented research and measures into pollinosis and allergies including the Pollen Allergy Measurements and Review Committee implemented in the latter half of the 1980s and the Allergic Disease Countermeasures Investigation Committee founded in 1998, countermeasures against forests which are a source of pollen have been compiled and these were put into operation in 2006.
- 昭和5年(1930年)の縦型精米機の登場によって、一時は飛躍的な発展の可能性がかいまみえた日本酒吟醸酒の技術に関しても、昭和13酒造年度(1938年-1939年)から精米歩合が65%以下に規制されて出鼻をくじかれ、本格的な発展にはなお三十年近い歳月を待つことになった。
- Although the technique of ginjoshu seemed to be able to develop rapidly by the invention of vertical-type rice-milling machines in 1930, it could not be fully developed for almost 30 years, damaged by the regulation of the rice-polishing ratio which was under 65 percent in the Showa 13 brewing year (1938 to 1939).
- 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.
- 厚生労働大臣は、救済給付の支給に要する費用に充てるため、労災保険の保険関係が成立している事業の事業主(徴収法第八条第一項又は第二項の規定により元請負人が事業主とされる場合にあっては、当該元請負人。以下「労災保険適用事業主」という。)から、毎年度、一般拠出金を徴収する。
- The Minister of Health, Labour and Welfare shall collect general contributions every fiscal year from the business operators of the business categories with respect to which the insurance relation of Worker's Accident Insurance is established (principal contractors in the event that the principal contractors are defined as business operators pursuant to the provision of Paragraph 1 or 2, Article 8 of the Collection Act: hereinafter referred to as "Worker's Accident Insurance-applied business operators") for appropriation to the expense required for the payment of the relief benefits.
- 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.
- 法第六十八条の九十三の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国法人の各事業年度の同条第二項第三号に規定する未処分所得の金額につき、第三十九条の百十六第一項の規定の例により計算した金額とする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-93-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the amount calculated with regard to the amount of undistributed income prescribed in Article 68-93-6, paragraph (2), item (iii) of the Act for the relevant business year of a specified foreign corporation, pursuant to the provisions of Article 39-116, paragraph (1).
- 各事業年度における法第二条第八項第二号に規定する取引のうち、商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額の合計額の百万分の一に相当する金額
- the amount equivalent to 0.0001 percent of the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (ii) of the Act in each business year in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation;
- 各事業年度における法第二条第八項第一号に規定する取引のうち、商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額の合計額の百万分の一に相当する金額
- the amount equivalent to 0.0001 percent of the total sum of the transaction amount of the transactions prescribed in Article 2, paragraph (8), item (i) of the Act in each business year in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation;
- 各事業年度における法第二条第八項第三号に規定する取引のうち、商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の取引金額の合計額の百万分の一に相当する金額
- the amount equivalent to 0.0001 percent of the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (iii) of the Act in each business year in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation;
- 各事業年度における法第二条第八項第四号に規定する取引のうち、商品取引員が、専門知識及び経験を有する者から商品市場における取引等の委託を受ける場合並びに電子情報処理組織を使用して勧誘を伴わずに商品市場における取引等の委託を受ける場合の対価の額の合計額の十万分の一に相当する金額
- the amount equivalent to 0.001 percent of the total sum of the transaction amounts of the transactions prescribed in Article 2, paragraph (8), item (iv) of the Act in each business year in cases where a Futures Commission Merchant receives a consignment of transactions, etc. on the Commodity Market from a Person With Specialized Knowledge and Experience or receives a consignment of transactions, etc. on the Commodity Market by using an Electronic Data Processing System without carrying out solicitation.
- 一方、明治8年(1875年)に大蔵省が刊行した『新旧金銀貨幣鋳造高并流通年度取調書』の中で、世上流通高を10万両、海外流出高を410万両と見積もり、元禄小判などへの改鋳高を10,527,055両として推定した数値によれば、小判および一分金の合計で14,727,055両である。
- On the other hand, Koban and Ichibukin were cast 14,727,055 ryo in total,estimating the amount of circulation in the country 100,000 ryo and in the foreign countries 4,100,000 ryo and the amount of the reminted coin such as Genroku Koban 10,527,055 ryo, according to ' The Book of interrogation copy about the year and old high gold and silver coinage'.
- 次に掲げるもののほか将来の費用又は損失(収益の控除を含む。以下この号において同じ。)の発生に備えて、その合理的な見積額のうち当該事業年度の負担に属する金額を費用又は損失として繰り入れることにより計上すべき引当金(会員に対して役務を提供する場合において計上すべき引当金を含む。)
- in addition to the following, among reasonable estimates of future expenses or loss (including the deduction of profit; hereinafter the same shall apply in this item) in preparation therefor, allowances (including allowances that should be recorded in the case of providing services to Members) that should be recorded by carrying over the amount belonging to the burden for said business year as expenses or loss:
- 附則第一条ただし書に掲げる改正規定の施行前に開始した営業年度の決算期における金銭債権、社債その他の債券及び株式その他の出資による持分の評価(以下この条において「金銭債権等の評価」という。)に関しては、なお従前の例による。次の各号に掲げる金銭債権等の評価に関しても、同様とする。
- With regard to valuation of monetary claims, corporate bonds and other bond certificates as well as shares and other equity acquired by making contribution (hereinafter referred to as 'Valuation of Monetary Claims, etc.' in this Article) for the accounting period pertaining to the fiscal year starting before the revising provisions listed in the proviso to Article 1 of these Supplementary Provisions come into effect, the provisions in force before this Act comes into effect shall remain. The same shall apply to the Valuation of Monetary Claims, etc. listed in the following items:
- 当該内国法人の当該事業年度の当該国外支配株主等及び資金供与者等に対する負債(法第六十六条の五第四項第四号に規定する国外支配株主等及び資金供与者等に対する負債をいう。以下この条において同じ。)に係る平均負債残高(同項第五号に規定する平均負債残高をいう。以下この条において同じ。)
- The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 66-5, paragraph (4), item (v) of the Act; hereinafter the same shall apply in this Article) regarding the liabilities owed, for the relevant business year of said domestic corporation, to said foreign controlling shareholder, etc. and fund provider, etc. (meaning the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in item (iv) of said paragraph; hereinafter the same shall apply in this Article)
- 第八十四条第一項(退職年金等積立金の額の計算)に規定する退職年金業務等を行う外国法人の各事業年度の退職年金等積立金の額は、当該退職年金等積立金について、政令で定めるところにより、同条から第八十六条まで(退職年金等積立金の額の計算及びその特例)の規定に準じて計算した金額とする。
- The amount of a retirement pension fund for each business year that is managed by a foreign corporation which performs retirement pension services, etc. prescribed in Article 84(1) (Calculation of the Amount of Retirement Pension Funds) shall be the amount calculated pursuant to the method of a Cabinet Order and in accordance with the provisions of the said Article to Article 86 (Calculation of the Amount of Retirement Pension Funds and Special Provisions Therefor).
- 国土交通大臣は、毎年度、前二条の規定による届出に係る事項、第二十三条第一項の規定による命令に係る事項、踏切道改良促進法(昭和三十六年法律第百九十五号)第六条第一項の規定による勧告に係る事項その他の国土交通省令で定める輸送の安全にかかわる情報を整理し、これを公表するものとする。
- The Minister of Land, Infrastructure, Transport and Tourism shall organize in order the matters pertaining to the notification pursuant to provisions of the preceding two Articles, the matters pertaining to the orders referred to in the provision of paragraph 1 of Article 23, the matters pertaining to the recommendation prescribed by the provision of paragraph 1 of Article 6 of the Act on Promotion of Railway Crossings (Act No. 195 of 1961), and other information concerning the safety of transportation prescribed by an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism every fiscal year, and announce them to the public.
- 第三十五条第二項の規定により船舶所有者から徴収する一般拠出金(以下「第二項一般拠出金」という。)の額は、前年度において当該船舶所有者が使用するすべての船員に支払われた賃金の総額(その額に千円未満の端数があるときは、その端数は、切り捨てる。)に一般拠出金率を乗じて得た額とする。
- The amount of the general contributions collected from the ship owners pursuant to the provision of Paragraph 2, Article 35 (hereinafter referred to as "the Paragraph 2 general contributions") shall be the amount obtained by multiplying the total amount of the wages paid to all the mariners employed by the said ship owners in the previous fiscal year (in the event that the total amount includes a fraction of less than one thousand yen, the fraction shall be discarded) by the general contribution rate.
- 第十五条第一項第二号ロの事業にあつては、その使用したすべての労働者に係る賃金総額について前号の規定の例により算定した一般保険料及びその保険年度における第十四条の二第一項の厚生労働省令で定める額の総額に当該事業についての第三種特別加入保険料率を乗じて算定した第三種特別加入保険料
- For businesses prescribed by Article 15, paragraph (1), item (ii)(b), the general insurance premiums calculated pursuant to the rule in the preceding item in respect of the total wages pertaining to all workers employed for such business, and the Class III special enrollment insurance premiums calculated by multiplying the total of the amounts specified by the Ordinance of the Ministry of Health, Labour and Welfare set forth in Article 14-2, paragraph (1) for such insurance year, by the Class III special enrollment insurance premium rate in respect of such business
- 第一項の規定の適用がある場合における国外関連取引の対価の額と当該国外関連取引に係る同項に規定する独立企業間価格との差額(寄附金の額に該当するものを除く。)は、法人の各事業年度の所得の金額(法人税法第百二条第一項第一号に規定する所得の金額を含む。)の計算上、損金の額に算入しない。
- In the case where the provision of paragraph (1) shall apply, any variance between the amount of the consideration for a foreign affiliated transaction and the arm's length price prescribed in the said paragraph which pertains to the said foreign affiliated transaction (excluding a variance that shall be deemed to be the amount of the contribution) shall not be included in the amount of deductible expense in the calculation of the corporation's income for each business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act).
- 実際には個々の財産変動に個別に議決が行われるわけではなく、皇室経済法第2条が、売買などの通常の私的経済行為、外国交際の贈答、遺贈・遺産の賜与には国会の個別の議決を必要としないと定めているほか、1年度の総額が皇室経済法施行法に基づく限度額内に収まる場合は、個別の議決を行っていない。
- In practice, however, rather than voting on each individual change in property, it is stipulated that no vote is necessary for private acts of buying and selling, foreign currency exchange, or hereditary gifts, given that the total amount stays within the yearly limit established in the Imperial House Economy Act.
- 附則第一条ただし書に掲げる改正規定の施行前に開始した営業年度の決算期 における金銭債権、社債その他の債券及び株式その他の出資による持分の評価(以下この条において「金銭債権等の評価」という。)に関しては、なお従前の例 による。次の各号に掲げる金銭債権等の評価に関しても、同様とする。
- With regard to valuation of monetary claims, bonds and other debentures as well as shares and other equity acquired by making contribution (hereinafter referred to as 'Valuation of Monetary Claims, etc.' in this Article) for the accounting period pertaining to the Business Year starting before the revising provisions listed in the proviso to Article 1 of these Supplementary Provisions come into effect, the provisions in force before this Act comes into effect shall remain. The same shall apply to the Valuation of Monetary Claims, etc. listed in the following items:
- 国土交通大臣は、毎年度、前二条の規定による届出に係る事項、第二 十三条第一項の規定による命令に係る事項、踏切道改良促進法(昭和三十六年法律第百九十五号)第六条第一項の規定による勧告に係る事項その他の国土交通省 令で定める輸送の安全にかかわる情報を整理し、これを公表するものとする。
- The Minister of Land, Infrastructure, Transport and Tourism shall organize in order the matters pertaining to the notification pursuant to provisions of the preceding two Articles, the matters pertaining to the orders referred to in the provision of paragraph 1 of Article 23, the matters pertaining to the recommendation prescribed by the provision of paragraph 1 of Article 6 of the Act on Promotion of Railway Crossings (Act No. 195 of 1961), and other information concerning the safety of transportation prescribed by an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism every fiscal year, and announce them to the public.
- 経済産業大臣は、第二種エネルギー管理指定工場等における第七条第二項の政令で定めるところにより算定したエネルギーの年度の使用量が第七条の四第一項の政令で定める数値以上となつた場合であつて、当該工場等を同項の規定により指定するときは、当該工場等に係る第一項の指定を取り消すものとする。
- Where energy consumption in Type 2 designated energy management factories, etc. for a given business year, as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2), is beyond the level specified by a Cabinet Order under Article 7-4, paragraph (1), the Minister of Economy, Trade and Industry shall, when he/she designates said factories, etc. under the same paragraph, rescind the designation pertaining to said factories, etc. made under the provision of paragraph (1).
- 当該内国法人の当該事業年度に係る国外支配株主等の資本持分(法第六十六条の五第四項第六号に規定する国外支配株主等の資本持分をいう。第四項及び第七項において同じ。)に、三(当該内国法人が同条第三項の規定の適用を受ける場合には同項に規定する倍数。次項において同じ。)を乗じて計算した金額
- The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant business year of said domestic corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 66-5, paragraph (4), item (vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where said domestic corporation receives the application of the provisions of paragraph (3) of said Article, by the multiple number prescribed in said paragraph; the same shall apply in the following paragraph)
- 予算は、拠出表明割当額、支払割当額、損益計算を含む。拠出表明割当額は、予算から満たすことのできる法定義務の上限である。支払割当額は、各会計年度中に、同年又はそれ以前に執行が開始された拠出表明額をカバーするために行われる支払金の上限である。損益計算は、同年の支払割当額と同じである。
- The Budget shall contain commitment appropriations, payment appropriations, and a statement of income. Commitment appropriations represent the upper limit of the legal obligations which can be met from the Budget. The payment appropriations represent the upper limit of payments to be made in the course of each financial year to cover the commitments entered into in the course of that same year or previous years. The Statement of Income shall equal the Payments Appropriations for the year.
- 公認会計士は、年度(毎年四月一日から翌年三月三十一日までをいい、大会社等の財務書類について第二条第一項の業務を行つたものに限る。)ごとに、業務の状況に関する事項として内閣府令で定めるものを記載した説明書類を作成し、当該公認会計士の事務所に備え置き、公衆の縦覧に供しなければならない。
- A certified public accountant shall, in each business year (meaning every year from April 1 through March 31 of the following year, and limited to the year in which the services set forth in Article 2(1) have been provided concerning the financial documents of a large company, etc.), prepare explanatory documents containing matters categorized by Cabinet Office Ordinance as those concerning the status of business, keep them at the office of said certified public accountant and make them available for public inspection.
- 外国法人の法第百四十二条に規定する国内源泉所得に係る所得の金額につき、同条の規定により前編第一章第一節(内国法人の各事業年度の所得の金額の計算)の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
- When calculating the amount of a foreign corporation's income categorized as domestic source income prescribed in Article 142 of the Act pursuant to the provisions of Chapter I, Section 1 of the preceding Part (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) under the provisions of the said Article, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the said table shall be deemed to be replaced with the terms listed in the right-hand column of the said table, respectively.
- まず、1882年(明治15年)から3年間、前年度(1881年/明治14年)の歳出額で据え置くこと、その一方で煙草税・酒造税などの増税を行い、そこから生み出された歳入の余剰分を2分割して半分を紙幣消却に、もう半分を正貨形式で保有して、然るべき兌換紙幣への切替時の準備金とすることとした。
- First, he proposed that the government held the expenditures expected during the three years starting in 1882 at the level of the previous year (1881), and that at the same time it raised taxes on cigarettes and brewery and evenly divided the excess of revenue from those taxes so that it could spend half of the excess on the incineration of paper money and hold the other half in the form of specie to keep as reserves for the future when it would be converted into convertible paper money.
- 正税帳は毎年3通が作成され、1通は国府に留めて国司交替時の引継や次年度の正税帳作成の資料とし、残り2通は毎年2月30日_(旧暦)(ただし、大宰府のみは5月30日_(旧暦))までに田租や出挙、賑給、国分寺造営・維持費など財政収支を裏付ける関連資料(「枝文」)を添えて太政官に提出された。
- Shozeicho was created in three copies a year; one of those was kept by kokufu to serve as material used for succession at the time of replacement of kokushi, and for creation of shozeicho of the following year, and the two of those were submitted to Daijokan attached to some related material (shibun) that could confirm the balance of financial affairs including denso, suiko, almsgiving, and building and preservation cost of Kokubun-ji Temple, by February 30 each year (in the old lunar calendar) except Dazaifu where by May 30 (in the old lunar calendar).
- 同年は、株式会社川島織物セルコンの浴衣ブランド「METEYUNDE」のデザイナーを担当するなど活動の幅を広げており、吉田デザインの浴衣「Float Flower」は、女優・宮崎あおいが着用するなど注目を浴びた(ゆかた夏きもの 着こなしBOOK 2006年度版/インデックス社-参照)。
- Also in 2006, Yoshida expanded his creative horizons to include the designing of yukata (Japanese summer kimono) for Kawashima Selkon Textiles Co., Ltd's 'METEYUNDE' brand; his designs attracted considerable attention after actress Aoi MIYAZAKI appeared wearing the 'Float Flower' yukata, which Yoshida had designed (reference: 'Yukata natsu kimono kikonashi BOOK 2006,' published by Index Communications Corporation).
- 前項各号に掲げる取引又は行為以外の事由により銀行を子会社とする持株会社になつた会社(以下「特定持株会社」という。)は、当該事由の生じた日の属する事業年度経過後三月以内に、当該会社が銀行を子会社とする持株会社になつた旨その他の内閣府令で定める事項を内閣総理大臣に届け出なければならない。
- When a company becomes a Holding Company which has a Bank as its Subsidiary Company by a cause other than the transactions or acts listed in the items of the preceding paragraph (hereinafter such a company is referred to as 'Specified Holding Company'), it shall notify the Prime Minister of the fact that it has become a Holding Company which has a Bank as its Subsidiary Company and of other matters specified by Cabinet Office Ordinance within three months after the end of the relevant business year including the day on which said cause arose.
- 金融商品仲介業者は、内閣府令で定めるところにより、事業年度ごとに、前項の報告書に記載されている事項のうち投資者の保護に必要と認められるものとして内閣府令で定めるものを記載した書面を作成し、これを金融商品仲介業を行うすべての営業所又は事務所に備え置き、公衆の縦覧に供しなければならない。
- A Financial Instruments Intermediary Service Provider shall, pursuant to the provisions of a Cabinet Office Ordinance, prepare documents containing the matters specified by a Cabinet Office Ordinance as necessary for the protection of investors among the matters prescribed in the report under the preceding paragraph, for each business year, and keep the same at all of its business offices or offices for Financial Instruments Intermediary Service and make them available for public inspection.
- 当該連結法人の当該連結事業年度の当該国外支配株主等及び資金供与者等に対する負債(法第六十八条の八十九第四項第四号に規定する国外支配株主等及び資金供与者等に対する負債をいう。以下この条において同じ。)に係る平均負債残高(同項第五号に規定する平均負債残高をいう。以下この条において同じ。)
- The average balance of liabilities (meaning the average balance of liabilities prescribed in Article 68-89, paragraph (4), item (v) of the Act; hereinafter the same shall apply in this Article) regarding the liabilities owed, for the relevant consolidated business year of said consolidated corporation, to said foreign controlling shareholder, etc. and fund provider, etc. (meaning the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in item (iv) of said paragraph; hereinafter the same shall apply in this Article)
- 課税済留保金額 適格分割型分割に係る分割法人の分割前十年内事業年度の課税済留保金額にイに掲げる第三十九条の十六第三項第一号に規定する請求権勘案保有株式等(以下この条において「請求権勘案保有株式等」という。)のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
- The taxed amount of retained income: The amount obtained by multiplying respectively the taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split the ratio of the shares, etc. for considering the claims held prescribed in Article 39-16, paragraph (3), item (i) (hereinafter referred to as the 'shares, etc. for considering the claims held' in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
- 特定容器製造等事業者は、毎年度、主務省令で定めるところにより、その製造等をする特定容器(第十八条第一項の認定に係る特定容器及び本邦から輸出される特定容器を除く。以下この条において同じ。)が属する容器包装区分に係る特定分別基準適合物について、再商品化義務量の再商品化をしなければならない。
- Pursuant to the provision of the ordinance of the competent ministry, specified container manufacturers, etc. shall, every fiscal year, recycle the obligatory recycling amount of waste containers and packaging that conform to the specified sorting standards pertaining to the Classification of Containers and Packaging to which the specified containers manufactured, etc. (excluding specified containers pertaining to recognition set forth in Article 18, paragraph 1 and specified containers exported from Japan; hereinafter the same shall apply in this article) belong.
- その積み立てた保険準備金(法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に積み立てられるものに限る。)につき当該各事業年度の益金の額に算入した金額がこれらの規定の例によるものとした場合に益金の額に算入すべき金額に相当する金額に満たない場合におけるその満たない部分の金額
- Where the amount that has been included in gross profits for the relevant business year regarding the insurance reserves set aside by the specified foreign subsidiary, etc. (limited to the insurance reserves that can be set aside when the provisions of Article 57-5 or Article 57-6 of the Act apply) does not reach the amount that should be included in gross profits when these provisions apply, the amount of said shortfall
- 2004年度はブルーリボンシティ・ワンステップとエルガLVがそれぞれ7台と3台導入され、昨年導入されたタイプとほぼ同じ仕様となっているが、京都バスで初めてLED式行先表示器を装備し近代化を図ったほか、マーカーランプの廃止や降車合図ボタンの変更、車内握り棒のデザイン変更などが施されている。
- In fiscal year 2004, seven Blue Ribbon City one-step and three ERGA LV vehicles were introduced, and although their specs were basically same as those of the previous year's model, they were equipped with LED destination displays for the sake of modernization and certain other improvements were made, such as the abolishment of marker lamps, the change of buttons for requesting a stop and the change in the design of passenger hand-poles.
- 前項各号に 掲げる取引又は行為以外の事由により銀行を子会社とする持株会社になつた会社(以下「特定持株会社」という。)は、当該事由の生じた日の属する事業年度経 過後三月以内に、当該会社が銀行を子会社とする持株会社になつた旨その他の内閣府令で定める事項を内閣総理大臣に届け出なければならない。
- When a company becomes a Holding Company having a Bank as its Subsidiary Company by a cause other than the transactions or acts listed in each item of the preceding paragraph (hereinafter such a company is referred to as 'Specified Holding Company'), it shall notify the Prime Minister of the fact that it has become a Holding Company having a Bank as its Subsidiary Company and of other matters specified by a Cabinet Office Ordinance within three months after the end of the relevant Business Year including the day on which said cause arose.
- この省令の施行の日の属する年度に法第三条第一項第五号の規定による確認を受けようとする場合における改正後の新規化学物質の製造又は輸入に係る届出等に関する省令第四条第一項第一号の規定の適用については、同号中「一月二十日」とあるのは「二月二十日」と、「同月三十日」とあるのは「翌月一日」とする。
- Concerning the application of the provisions of Article 4, paragraph (1), item (i) of the Ordinance related to Notification, etc. concerning Manufacture or Import of New Chemical Substances after revision in the case where confirmation is sought under the provisions of Article 3, paragraph (1), item (v) of the Act in the fiscal year that includes the day of enforcement of this Ministerial Ordinance, 'January 20' in said item shall be deemed to be replaced with 'February 20', and 'January 30' shall be deemed to be replaced with 'the first day of the following month'.
- 法第四十条の十第一項に規定する政令で定めるところにより計算した金額は、特殊関係株主等である居住者に係る特定外国法人の各事業年度の適用対象留保金額(同項に規定する適用対象留保金額をいう。以下この節において同じ。)につき、第二十五条の二十一第二項及び第三項の規定の例により計算した金額とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 40-10, paragraph (1) of the Act shall be the amount calculated with regard to the eligible retained income (meaning the eligible retained income prescribed in said paragraph; hereinafter the same shall apply in this Section) for the relevant business year of a specified foreign corporation of a resident who is a specially-related shareholder, etc., pursuant to the provisions of Article 25-21, paragraph (2) and paragraph (3).
- 当該連結法人の当該連結事業年度に係る国外支配株主等の資本持分(法第六十八条の八十九第四項第六号に規定する国外支配株主等の資本持分をいう。第四項及び第七項において同じ。)に、三(当該連結法人が同条第三項の規定の適用を受ける場合には同項に規定する倍数。次項において同じ。)を乗じて計算した金額
- The amount obtained by multiplying the equity interest held by a foreign controlling shareholder, etc. for the relevant consolidated business year of said consolidated corporation (meaning the equity interest held by a foreign controlling shareholder, etc. prescribed in Article 68-89, paragraph (4), item (vi) of the Act; the same shall apply in paragraph (4) and paragraph (7)) by three (where said consolidated corporation receives the application of the provisions of paragraph (3) of said Article, by the multiple number prescribed in said paragraph; the same shall apply in the following paragraph)
- 前項に規定する内国法人の同項の規定の適用を受ける事業年度における法人税法施行令第七十三条の規定の適用については、同条第二項第十号中「益金算入)」とあるのは、「益金算入)及び租税特別措置法施行令第三十九条の十八第十四項(特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等)」とする。
- With respect to the application of the provisions of Article 73 of the Order for Enforcement of the Corporation Tax Act in the business year subject to the provisions of the preceding paragraph of a domestic corporation prescribed in said paragraph, the term '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax)' in paragraph (2), item (x) of said Article shall be deemed to be replaced with '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax) and Article 39-18, paragraph (14) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiaries, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation.'
- 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
- この省令の施行の日の属する年度 に法第三条第一項第五号の規定による確認を受けようとする場合における改正後の新規化学物質の製造又は輸入に係る届出等に関する省令第四条第一項第一号の 規定の適用については、同号中「一月二十日」とあるのは「二月二十日」と、「同月三十日」とあるのは「翌月一日」とする。
- Concerning the application of the provisions of Article 4, paragraph (1), item (i) of the Ordinance related to Notification, etc. concerning Manufacture or Import of New Chemical Substances after revision in the case where confirmation is sought under the provisions of Article 3, paragraph (1), item (v) of the Act in the fiscal year that includes the day of enforcement of this Ministerial Ordinance, 'January 20' in said item shall be deemed to be replaced with 'February 20', and 'January 30' shall be deemed to be replaced with 'the first day of the following month'.
- 共済事業を行う組合は、毎事業年度、業務及び財産の状況に関する事項として主務省令で定めるものを記載した説明書類を作成し、当該組合の事務所(主として共済事業以外の事業の用に供される事務所その他の主務省令で定める事務所を除く。以下この条において同じ。)に備え置き、公衆の縦覧に供しなければならない。
- Each business year, a cooperative engaged in mutual aid activities shall prepare explanatory documents stating the matters specified by an ordinance of the competent ministry as those concerning the status of the operations and property, keep them at the offices of said cooperative (excluding offices that are mainly used for activities other than mutual aid activities and any other offices specified by an ordinance of the competent ministry; hereinafter the same shall apply in this Article) and provide them for public inspection.
- 会計検査官は会計年度の最後の次に来る四月三十日までに報告書を運営諮問委員会及び理事会に提出する。運営諮問委員会は会計検査報告書に関してコメントがあれば理事会に伝える。事務局長は会計検査委員会の報告書に関してコメントがあれば提出する。会計検査官は会計検査報告書が理事会で検討される時に出席する。
- Auditors shall submit their report to the Management Advisory Committee and the Council not later than the 30 April following the end of the financial year. The Management Advisory Committee shall forward to the Council its comments, if any, on the audit report. The Director-General will submit his comments, if any, on the report of the Financial Audit Board. The auditors shall be present when the audit report is considered by the Council;
- 特定目的信託に係る受託法人に対する第六十二条の三第三項の規定の適用については、同項中「該当するもの」とあるのは、「該当するもの及び第六十八条の三の二第一項に規定する特定目的信託に係る同項に規定する受託法人が行う譲渡で同項第二号(ロを除く。)に掲げる要件を満たす事業年度において行うもの」とする。
- With regard to the application of the provision of Article 62-3(3) to the trust corporation for a special purpose trust, the term 'the transfer..., which is specified by a Cabinet Order' in Article 62-3(3) shall be deemed to be replaced with 'the transfer..., which is specified by a Cabinet Order, and the transfer conducted by a trust corporation prescribed in Article 68-3-2(1) for a special purpose trust prescribed in Article 68-3-2(1), which is conducted in the business year that satisfies the requirements listed in Article 68-3-2(1)(ii) (excluding (b))'.
- 特定投資信託に係る受託法人に対する第六十二条の三第三項の規定の適用については、同項中「該当するもの」とあるのは、「該当するもの及び第六十八条の三の三第一項に規定する特定投資信託に係る同項に規定する受託法人が行う譲渡で同項第二号(ロを除く。)に掲げる要件を満たす事業年度において行うもの」とする。
- With regard to the application of the provision of Article 62-3(3) to the trust corporation for a special investment trust, the term 'the transfer..., which is specified by a Cabinet Order' in Article 62-3(3) shall be deemed to be replaced with 'the transfer..., which is specified by a Cabinet Order, and the transfer conducted by a trust corporation prescribed in Article 68-3-3(1) for a special investment trust prescribed in Article 68-3-3(1), which is conducted in the business year that satisfies the requirements listed in Article 68-3-3(1)(ii) (excluding (b))'.
- 個別課税済留保金額 適格分割型分割に係る分割法人の分割前十年内事業年度の個別課税済留保金額にイに掲げる第三十九条の百十六第三項第一号に規定する請求権勘案保有株式等(以下この条において「請求権勘案保有株式等」という。)のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額
- The individually taxed amount of retained income: The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held prescribed in Article 39-116, paragraph (3), item (i) (hereinafter referred to as the 'shares, etc. for considering the claims held' in this Article) that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):
- 法第六十六条の九の六第一項に規定する政令で定めるところにより計算した金額は、特殊関係株主等である内国法人に係る特定外国法人の各事業年度の適用対象留保金額(同項に規定する適用対象留保金額をいう。以下この節において同じ。)につき、第三十九条の十六第二項から第四項までの規定の例により計算した金額とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 66-9-6, paragraph (1) of the Act shall be the amount calculated with regard to the eligible retained income (meaning the eligible retained income prescribed in said paragraph; hereinafter the same shall apply in this Section) for the relevant business year of a specified foreign corporation related to a domestic corporation which is a specially-related shareholder, etc., pursuant to the provisions of Article 39-16, paragraphs (2) to (4).
- 特定包装利用事業者は、毎年度、主務省令で定めるところにより、その事業において用いる特定包装(第十八条第一項の認定に係る特定包装及び本邦から輸出される商品に係る特定包装を除く。以下この条において同じ。)が属する容器包装区分に係る特定分別基準適合物について、再商品化義務量の再商品化をしなければならない。
- Pursuant to the provision of the ordinance of the competent ministry, specified packaging users shall, every fiscal year, recycle the obligatory recycling amount of waste containers and packaging that conforms to the specified sorting standards pertaining to the Classification of Containers and Packaging to which the specified packaging used in the business (excluding specified packaging pertaining to recognition set forth in Article 18, paragraph and specified packaging pertaining to goods exported from Japan; hereinafter the same shall apply in this article) belong.
- 当該特定連鎖化事業者が設置しているすべての工場等及び当該特定連鎖化事業者が行う連鎖化事業の加盟者が設置している当該連鎖化事業に係るすべての工場等における第七条第二項の政令で定めるところにより算定したエネルギーの年度の使用量の合計量について同条第一項の政令で定める数値以上となる見込みがなくなつたとき。
- The total energy consumption for a given year in all factories, etc. which belong to said specified chain business operator and all factories, etc. pertaining to said chain business which belong to a franchisee of the chain business conducted by said specified chain business operator as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2) is no longer likely to be beyond the level specified by a Cabinet Order under paragraph (1) of the same Article.
- 保険業 当該各事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの(当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。)の合計額の占める割合が百分の五十を超える場合
- Insurance business: Where, out of the sum of the total premium income for the relevant business year, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent
- 電気事業者は、毎事業年度において、河川の流量の増加により水力発電 所において発生した電気の量が経済産業省令で定める量をこえたため、電気事業の収益が増加し、又は電気事業の費用が減少したときは、経済産業省令で定める 額に達するまで、その増加し、又は減少した額を渇水準備引当金として積み立てなければならない。
- Where an Electricity Utility has achieved, each business year, an increase in income from the Electricity Business or decrease in expenditure for the Electricity Business because the quantity of electricity generated at a hydraulic power plant has surpassed the quantity specified by an Ordinance of the Ministry of Economy, Trade and Industry due to an increase in river discharge, the Electricity Utility shall set aside the amount of increase or decrease as drought reserves up to the amount specified by an Ordinance of the Ministry of Economy, Trade and Industry.
- 会計監査人設置会社は、各事業年度に係る計算書類、事業報告及び利益処分案並びにこれらの附属明細書(監査報告及び会計監査報告を含む。次項において「計算書類等」という。)を、定時社員総会の日の一週間前の日(第六十三条第一項の場合にあっては、同項の提案があった日)から五年間、その本店に備え置かなければならない。
- A Company with Accounting Auditors shall keep each business year's Financial Statements, business report, and Proposal for Appropriation of Profits, as well as the annexed detailed statements thereof (including the audit report and accounting audit report; such documents shall be collectively referred to as 'Financial Statements, etc.' in the following paragraph), at its head office for five years from the date one week prior to the date of the annual general meeting of members (in the case referred to in Article 63(1), the date on which the proposal set forth in Article 63(1) was made).
- 法第六十八条の九十三の六第一項に規定する政令で定めるところにより計算した金額は、特殊関係株主等である連結法人に係る特定外国法人の各事業年度の適用対象留保金額(同項に規定する適用対象留保金額をいう。以下この節において同じ。)につき、第三十九条の百十六第二項から第四項までの規定の例により計算した金額とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 68-93-6, paragraph (1) of the Act shall be the amount calculated with regard to the eligible retained income (meaning the eligible retained income prescribed in said paragraph; hereinafter the same shall apply in this Section) for the relevant business year of the specified foreign corporation of a consolidated corporation which is a specially-related shareholder, etc., pursuant to the provisions of Article 39-116, paragraphs (2) to (4).
- 併用軌道の専用軌道化、立体交差化などによる改良が重ねられ、現在も改良工事が計画(香里園から枚方市までの高架化計画が、国の2007年度予算で調査費が計上)されているが、110km/h走行が可能となった区間は京橋~守口市間の直線のみで、今もカーブは随所に残り、「京阪電気鉄道カーブ式会社」と揶揄されることもある。
- To date, various reforms have been undertaken, such as conversion from the shared tracks to exclusive tracks, and the construction of overhead crossings, and currently a new reform plan is ongoing (the survey expense has been allocated in the national budget of FY 2007 for an elevation plan of the section from Korien Station to Hirakatashi Station); however, since the section where the train is permitted to increase the speed up to 110 km/h is only the straight-line section between Kyobashi Station and Moriguchishi Station and still many curves remain throughout the line, the company is sometimes sarcastically called the 'Keihan Electric Curved-Railway Company.'
- 法第四十条の十第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人(以下この条並びに次条第一項及び第二項において「特定外国法人」という。)の各事業年度の決算に基づく所得の金額につき、第二十五条の二十第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。
- The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-10, paragraph (2), item (iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 25-20, paragraph (1) or paragraph (2), or paragraph (3) of said Article, with regard to the income of a specified foreign corporation prescribed in Article 40-10, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' in this Article and paragraph (1) and paragraph (2) of the following Article) in its settlement of accounts for the relevant business year.
- 保険業 当該国外債発行事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの(当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。)の合計額の占める割合が百分の五十を超える場合
- Insurance business: Where, out of the sum of the total premium income for the business year in which the foreign private bonds were issued, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent
- 前項に規定する連結法人の同項の規定の適用を受ける連結事業年度における法人税法施行令第百五十五条の十三の規定の適用については、同条第二項第八号中「益金算入)」とあるのは、「益金算入)及び租税特別措置法施行令第三十九条の百十八第十四項(特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等)」とする。
- With respect to the application of the provisions of Article 155-13 of the Order for Enforcement of the Corporation Tax Act in the consolidated business year subject to the provisions of the preceding paragraph of a consolidated corporation prescribed in said paragraph, the term '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax)' in paragraph (2), item (viii) of said Article shall be deemed to be replaced with '(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiaries, etc. to be Deducted from Corporation Tax) and Article 39-118, paragraph (14) (Calculation, etc. of Foreign Corporation Tax on the Individually Taxable Retained Income of a Specified Foreign Subsidiary, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation.'
- 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)).
- 当該外国関係会社が当該各事業年度においてその本店所在地国において軽減され、又は免除された外国法人税の額で、当該外国関係会社に係る内国法人が法人税法第六十九条第八項又は第八十一条の十五第八項の規定の適用を受ける場合に第一条の三第一項第二号に規定する租税条約の規定により当該外国関係会社が納付したものとみなされるもの
- The amount of foreign corporation tax that has been reduced or exempted for the affiliated foreign company for the relevant business year in the state of the head office and which is deemed to have been paid by said affiliated foreign company pursuant to the provisions of the tax convention prescribed in Article 1-3, paragraph (1), item (ii) in the case where a domestic corporation related to said affiliated foreign company is subject to the provisions of Article 69, paragraph (8) or Article 81-15, paragraph (8) of the Corporation Tax Act
- The amount of foreign corporation tax reduced or exempted for the affiliated foreign company for the relevant business year in the state of the head office, which is deemed to have been paid by said affiliated foreign company pursuant to the provisions of a tax convention prescribed in Article 1-3, paragraph (1), item (ii) in the case where the provisions of Article 69, paragraph (8) or Article 81-15, paragraph (8) of the Corporation Tax Act are applied to a domestic corporation pertaining to said affiliated foreign company
- The amount of foreign corporation tax reduced or exempted for the foreign affiliated person for the relevant business year in the state of the head office and which is deemed to have been paid by said foreign affiliated person pursuant to the provisions of a tax convention prescribed in Article 1-3, paragraph (1), item (ii) in the case where the affiliated foreign company's domestic corporation is subject to the provisions of Article 69, paragraph (8) or Article 81-15, paragraph (8) of the Corporation Tax Act
- その積み立てた保険準備金(法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に積み立てられるものに限る。)につき当該各事業年度の益金の額に算入した金額が法第五十七条の五又は第五十七条の六の規定の例によるものとした場合に益金の額に算入すべき金額に相当する金額に満たない場合におけるその満たない部分の金額
- Where the amount that has been included in gross profits for the relevant business year regarding the insurance reserves set aside by the specified foreign subsidiary, etc. (limited to the insurance reserves that can be set aside when the provisions of Article 57-5 or Article 57-6 of the Act apply) is less than the amount that should be included in gross profits when the provisions of Article 57-5 or Article 57-6 of the Act apply, the amount of said shortfall
- 法第六十六条の九の六第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人(以下この条並びに次条第一項及び第二項において「特定外国法人」という。)の各事業年度の決算に基づく所得の金額につき、第三十九条の十五第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。
- The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-9-6, paragraph (2), item (iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-15, paragraph (1) or paragraph (2), or paragraph (3) of said Article, with regard to the income of a specified foreign corporation prescribed in Article 66-9-6, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' in this Article and paragraph (1) and paragraph (2) of the following Article) in its settlement of accounts for the relevant business year.
- その支出する寄附金(その本店所在地国又はその地方公共団体に対する寄附金で法人税法第三十七条第三項第一号に規定する寄附金に相当するものを除く。)の額のうち、当該各事業年度の損金の額に算入している金額で同条第一項及び法第六十六条の四第三項の規定の例に準ずるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of a contribution that the specified foreign subsidiary, etc. makes (excluding a contribution to the state of the head office or local entities in such state which is equivalent to that prescribed in Article 37, paragraph (3), item (i) of the Corporation Tax Act), which is included in deductible expenses for the relevant business year and which is not to be included in deductible expenses when the provisions of paragraph (1) of said Article and Article 66-4, paragraph (3) of the Act shall apply
- The amount equivalent to the amount of a contribution that the specified foreign subsidiary, etc. shall make (excluding a contribution to the state of the head office or local entities in such state which is equivalent to that prescribed in Article 37, paragraph (3), item (i) of the Corporation Tax Act) and which is included in deductible expenses for the relevant business year, which is not to be included in deductible expenses when the provisions of paragraph (1) of said Article and Article 66-4, paragraph (3) of the Act apply
- 東日本電信電話株式会社(以下「東会社」という。)は、西日本電信電話株式会社(以下「西会社」という。)の経営の安定化を図る必要があるときは、総務省令で定める金額の範囲内で、西会社に対し、その事業に要する費用に充てるための金銭を、東会社の設立の日以後三年以内に終了する各事業年度に係る利益の処分として交付することができる。
- East Nippon Telegraph and Telephone Corporation (hereinafter referred to as 'NTT East') may, in cases where financial stabilization of West Nippon Telegraph and Telephone Corporation (hereinafter referred to as 'NTT West') is required, subsidize a sum of money to NTT West, within the amount stipulated under the applicable Ordinance of MIC, necessary for business operations of NTT West as a disposition of NTT East's profits pertaining to each business year which ends within three years after the incorporation of NTT East.
- 特定容器利用事業者は、毎年度、主務省令で定めるところにより、その事業において用いる特定容器(第十八条第一項の認定に係る特定容器及び本邦から輸出される商品に係る特定容器を除く。次項第二号ロを除き、以下この条において同じ。)が属する容器包装区分に係る特定分別基準適合物について、再商品化義務量の再商品化をしなければならない。
- Pursuant to the provision of the ordinance of the competent ministry, specified container users shall recycle, every fiscal year, the obligatory recycling amount of waste containers and packaging that conform to the specified sorting standards pertaining to the Classification of Containers and Packaging to which specified containers (excluding specified containers pertaining to recognition set forth in Article 18, paragraph 1 and specified containers pertaining to goods exported from Japan; hereinafter the same shall apply in this article, excluding (b) of item 2 of the following paragraph) used in their business belong.
- 法第六十八条の九十三の六第二項第三号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国法人(以下この条並びに次条第一項及び第二項において「特定外国法人」という。)の各事業年度の決算に基づく所得の金額につき、第三十九条の百十五第一項若しくは第二項又は同条第三項の規定の例により計算した金額とする。
- The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 68-93-6, paragraph (2), item (iii) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-115, paragraph (1) or paragraph (2), or paragraph (3) of said Article with regard to the income of a specified foreign corporation prescribed in Article 68-93-6, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' in this Article and paragraph (1) and paragraph (2) of the following Article) in its settlement of accounts for the relevant business year.
- 東日本電信電話株式会社(以下「東会社」という。)は、西日本電信電話 株式会社(以下「西会社」という。)の経営の安定化を図る必要があるときは、総務省令で定める金額の範囲内で、西会社に対し、その事業に要する費用に充て るための金銭を、東会社の設立の日以後三年以内に終了する各事業年度に係る利益の処分として交付することができる。
- East Nippon Telegraph and Telephone Corporation (hereinafter referred to as 'NTT East') may, in cases where financial stabilization of West Nippon Telegraph and Telephone Corporation (hereinafter referred to as 'NTT West') is required, subsidize a sum of money to NTT West, within the amount stipulated under the applicable Ordinance of MIC, necessary for business operations of NTT West as a disposition of NTT East's profits pertaining to each business year which ends within three years after the incorporation of NTT East.
- 第百四条第二項の規定による定時社員総会の決議による承認があった場合(当該決議によって定められた配当金の額が当該事業年度の末日における第百十四条第一項(各号を除く。)に規定する額を超える場合に限る。)における当該定時社員総会に係る総会議案提案取締役(当該定時社員総会に議案を提案した取締役として内閣府令で定めるものをいう。)
- in cases where the distribution or payment was approved by resolution at an annual general meeting of members under Article 104(2) (limited to cases where the amount of Cash Dividends determined by said resolution exceeds the amount prescribed in Article 114(1) (excluding the items of that paragraph) as of the last day of the business year), the director who submitted the proposal at the relevant Annual General Meeting of Members (meaning the director who submitted a proposal at the annual general meeting of members as specified by a Cabinet Office Ordinance);
- 通常Jリーグの試合ではメインスタンドから向かって左側のサイドスタンドがホーム側、右側はアウェー側となっている(実際1996年度まではこの通りだった)が、このスタジアムの北(左)側サイドスタンドは、2巡目国体の第1回の際に聖火台として使用されたモニュメントや3000m障害競技に使われる水濠があるため充分な観戦スペースがない。
- Usually in the games of the J League, centering on the main stand, the stand of left side is for the home side and the right side is for the visiting side (in fact, as it was until 1996), but in the case of the north (left) side-stand of this stadium, there is a monument used as the platform (structure) bearing the Olympic flame in the first National Sports Festival's second round and the water jump used for the 3000 meters steeplechase race and thus there is not enough space there for watching games.
- 第二項又は前項の規定によりその申出に係る新規化学物質が第二項第一号に該当するものである旨の通知を受けた者は、毎年度、あらかじめ、厚生労働省令、経済産業省令、環境省令で定めるところにより、厚生労働大臣、経済産業大臣及び環境大臣に申し出て、その通知に係る新規化学物質の製造又は輸入が次の各号に該当する旨の確認を受けることができる。
- Where a person receives notice effect that a new chemical substance, which is subject to a request under the provisions of paragraph (2) or the preceding paragraph, falls under paragraph (2), item (i), the person may make a request in advance to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment each fiscal year and receive confirmation that the manufacture or import of the new chemical substance to which said notice pertains falls under the following items, pursuant to the provisions of the Ordinances of the Ministry of Health, Labour and Welfare, the Ordinances of the Ministry of Economy, Trade and Industry, and the Ordinances of the Ministry of the Environment:
- 外国法人が事業年度終了の時において法人税法第六十一条の三第一項第一号に規定する売買目的有価証券に該当する分離振替国債(法第六十七条の十七第一項に規定する分離振替国債をいう。以下この条において同じ。)を有する場合において、当該分離振替国債に係る法人税法第六十一条の三第二項に規定する評価損が生じたとき。 当該評価損に相当する金額
- Where a foreign corporation holds book-entry national bonds in separate trading (meaning book-entry national bonds in separate trading prescribed in Article 67-17, paragraph (1) of the Act; hereinafter the same shall apply in this Article) that falls under the category of securities for buying and selling prescribed in Article 61-3, paragraph (1), item (i) of the Corporation Tax Act at the end of a business year, and when any valuation loss prescribed in Article 61-3, paragraph (2) of the Corporation Tax Act has been incurred for said book-entry national bonds in separate trading: The amount equivalent to said valuation loss
- 2008年度の学部入学者2,901人中、出身高校所在地別入学者比率は、近畿地方が57.7%と最も多く(大阪府18.8%、兵庫県12.3%、京都府10.4%)、以下、中部地方14.5%、関東地方8.7%、九州・沖縄地方6.7%、中国地方6.5%、四国地方3.3%、東北地方1.4%、北海道1.1%となっている(→帝国大学入学状況)。
- Out of 2,901 students newly-enrolled for Faculties in 2008, those from high schools in the Kinki district are the most at 57.5% (Osaka Prefecture 18.8%, Hyogo Prefecture 12.3%, and Kyoto Prefecture 10.4%), followed by the Chubu district at 14.5%, Kanto district at 8.7%, Kyusyu & Okinawa district at 6.7%, Chugoku district at 6.5%, Shikoku district at 3.3%, Tohoku district at 1.4%, and Hokkaido at 1.1%. (=>Please refer to the situation of newly enrolled students of the former imperial universities)
- 内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
- Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.
- その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書
- In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference
- 当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店所在地国又は本店所在地国以外の国若しくは地域において課される外国法人税の額(その本店所在地国の法令により当該外国関係会社が納付したものとみなしてその本店所在地国の外国法人税の額から控除されるものを含むものとし、前号イ(2)に掲げる金額に対して課されるものを除く。)
- The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that said affiliated foreign company has paid said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a), 2. of the preceding item)
- The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax of the state of the head office by deeming that said affiliated foreign company has paid said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a), 2. of the preceding item)
- The amount of foreign corporation tax to be imposed on the amount of the foreign affiliated person's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that said foreign affiliated person has paid said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a), 2. of the preceding item)
- 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.
- 航空輸送事業者は、前年度の末日における第一項の政令で定める輸送能力が同項の政令で定める基準以上であるときは、国土交通省令で定めるところにより、その輸送能力に関し、国土交通省令で定める事項を国土交通大臣に届け出なければならない。ただし、同項の規定により指定された航空輸送事業者(以下「特定航空輸送事業者」という。)については、この限りでない。
- An air carrier shall, where its transportation capacity specified by a Cabinet Order under paragraph (1) as of the last day of the previous business year is beyond the level specified by a Cabinet Order under the same paragraph, notify the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provision of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism, of the matters concerning the transportation capacity as specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism; provided, however, that this shall not apply to an air carrier designated pursuant to the same paragraph (hereinafter referred to as a 'specified air carrier').
- 第三項各号に掲げる外国法人税の額のうち法第六十六条の七第一項の規定により特定外国子会社等に係る内国法人が納付する控除対象外国法人税の額とみなされる金額は、その内国法人の当該各号に定める事業年度に係る法人税法第六十九条第一項に規定する控除限度額の計算については、法人税法施行令第百四十二条第三項本文に規定する国外所得金額に含まれるものとする。
- The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that are deemed to be the amount of creditable foreign corporation tax payable by a domestic corporation related to a specified foreign subsidiary, etc., pursuant to the provisions of Article 66-7, paragraph (1) of the Act, shall be included in foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of deduction prescribed in Article 69, paragraph (1) of the Corporation Tax Act for a business year specified respectively in the relevant items of the domestic corporation.
- 経済産業大臣は、工場等を設置している者(第十九条第一項に規定する連鎖化事業者を除く。第三項において同じ。)のうち、その設置しているすべての工場等におけるエネルギーの年度(四月一日から翌年三月三十一日までをいう。以下同じ。)の使用量の合計量が政令で定める数値以上であるものをエネルギーの使用の合理化を特に推進する必要がある者として指定するものとする。
- The Minister of Economy, Trade and Industry shall designate a business operator that has Factories, etc. (excluding a chain business operator prescribed in Article 19, paragraph (1); the same shall apply in paragraph (3)), for which the total energy consumption in all its factories, etc. for a given business year (from April 1 to March 31 next year; the same shall apply hereinafter) is beyond the level specified by a Cabinet Order, as a business operator especially required to promote the rational use of energy.
- 荷主は、前年度における前項の政令で定めるところにより算定した貨物輸送事業者に輸送させる貨物の輸送量が同項の政令で定める量以上であるときは、経済産業省令で定めるところにより、その輸送量に関し、経済産業省令で定める事項を経済産業大臣に届け出なければならない。ただし、同項の規定により指定された荷主(以下「特定荷主」という。)については、この限りでない。
- A consigner shall, where its volume of freight transportation consigned to freight carriers for the previous business year as calculated pursuant to the provision of a Cabinet Order under the preceding paragraph is beyond the level specified by a Cabinet Order under the same paragraph, notify the Minister of Economy, Trade and Industry, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, of the matters concerning the volume of freight transportation as specified by an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that this shall not apply to a consigner designated pursuant to the same paragraph (hereinafter referred to as a 'specified consigner').
- 登録有限責任監査法人は、その計算書類について、内閣府令で定めるところにより、当該登録有限責任監査法人と政令で定める特別の利害関係のない公認会計士又は監査法人の監査報告書を添付しなければならない。ただし、当該計算書類に係る会計年度における当該登録有限責任監査法人の収益の額その他の政令で定める勘定の額が政令で定める基準に達しない場合は、この限りでない。
- A registered limited liability audit corporation shall attach to its financial statements an audit report by a certified public accountant or audit corporation in which said registered limited liability audit corporation has no special interest as specified by Cabinet Order, pursuant to the provisions of a Cabinet Office Ordinance; provided, however, that this shall not apply to the case where the amount of income of said registered limited liability audit corporation or any other amount of account specified by Cabinet Order in the fiscal year pertaining to said financial statements fails to reach the standard specified by Cabinet Order.
- 機構は、石炭経過勘定において、平成十七事業年度に係る通則法第四十四 条第一項又は第二項の規定による整理を行った後、経済産業大臣が、次の各号に掲げる場合の区分に応じ当該各号に定める金額のうち、石炭経過業務に必要な資 金に充てるべき金額を勘案して機構が国庫に納付すべき金額を定めたときは、政令で定めるところにより、当該金額を国庫に納付しなければならない。
- When NEDO has settled the account for transitional functions related to the coal mining industry as prescribed in Article 44, paragraph (1) or paragraph (2) of the Act on General Rules for the 2005 business year, and when the Minister of Economy, Trade and Industry has then determined, having taken into consideration the amount to be appropriated as funds necessary for transitional functions related to the coal mining industry, the amount that NEDO is to pay to the national treasury from among the amounts specified in the following items in accordance with the classification listed in the relevant item, NEDO shall pay said amount to the national treasury, as specified by Cabinet Order:
- 特定省資源事業者であって、その事業年度における当該特定省資源事業者の製造に係る政令で定める製品の生産量が政令で定める要件に該当するものは、主務省令で定めるところにより、第十条第一項に規定する判断の基準となるべき事項において定められた副産物の発生抑制等のために必要な計画的に取り組むべき措置の実施に関する計画を作成し、主務大臣に提出しなければならない。
- A Designated Resources-Saving Business Operator whose production quantity for a given business year of a product specified by Cabinet Order meets the requirements specified by Cabinet Order shall, pursuant to the provision of the ordinance of the competent ministry, prepare a plan on the implementation of the measures to be taken systematically for Reduction of Generation of By-products, etc. which are specified in the standards of judgment prescribed in Article 10, paragraph 1, and submit the plan to the competent minister.
- 第百三十条から第百三十二条の二まで(内国法人に係る更正及び決定)、第百三十三条(確定申告又は連結確定申告に係る更正による所得税額等の還付)、第百三十四条(確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付)の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。
- The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund.
- 当該出資外国法人が当該適格事後設立の日から適格事後設立事業年度終了の日までの間継続して株式管理要件(当該出資外国法人の国内における代表者が、当該適格事後設立により取得した株式をその国内において行う事業に係る資産として管理していることをいう。以下この号において同じ。)を満たしており、かつ、その後においても継続して株式管理要件を満たすこととしていること。
- The said capital contributing foreign corporation continues to satisfy the requirements for managing shares (meaning that the representative person in Japan of the said capital contributing foreign corporation manages shares acquired by way of the said qualified post-formation acquisition of assets and/or liabilities as assets pertaining to its business conducted in Japan; hereinafter the same shall apply in this item) during the period between the said day of qualified post-formation acquisition of assets and/or liabilities and the final day of the business year implementing the qualified post-formation acquisition of assets and/or liabilities and also will continue to satisfy the requirements for managing shares thereafter;
- 当該出資外国法人が当該適格現物出資の日から適格現物出資事業年度終了の日までの間継続して株式管理要件(当該出資外国法人の国内における代表者が、当該適格現物出資により取得した株式をその国内において行う事業に係る資産として管理していることをいう。以下この号において同じ。)を満たしており、かつ、その後においても継続して株式管理要件を満たすこととしていること。
- The said capital contributing foreign corporation continues to satisfy the requirements for managing shares (meaning that the representative person in Japan of the said capital contributing foreign corporation manages shares acquired by way of the said qualified capital contribution in kind as assets pertaining to its business conducted in Japan; hereinafter the same shall apply in this item) during the period between the said day of qualified capital contribution in kind and the final day of the business year making the qualified capital contribution in kind and also will continue to satisfy the requirements for managing shares thereafter;
- 第三項各号に掲げる外国法人税の額のうち法第六十八条の九十一第一項の規定により特定外国子会社等に係る連結法人が納付する個別控除対象外国法人税の額とみなされる金額は、その連結法人の当該各号に定める連結事業年度に係る法人税法施行令第百五十五条の二十八第一項に規定する連結控除限度額の計算については、同条第三項本文に規定する連結国外所得金額に含まれるものとする。
- The part of the amount of foreign corporation taxes listed in the items of paragraph (3) that is deemed to be the amount of individually creditable foreign corporation tax payable by the consolidated corporation of a specified foreign subsidiary, etc., pursuant to the provisions of Article 68-91, paragraph (1) of the Act, shall be included in consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of the Order for Enforcement of the Corporation Tax Act for calculating the maximum amount of consolidated deduction prescribed in paragraph (1) of said Article for a consolidated business year specified respectively in the relevant items of the consolidated corporation.
- 連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
- Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.
- 法第六十六条の九の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国法人(第三項において「特定外国法人」という。)の適用対象留保金額を有する事業年度の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。第三項において同じ。)の額につき、第三十九条の十八第一項の規定の例により計算した金額とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 66-9-7, paragraph (1) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-18, paragraph (1), with regard to the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act; the same shall apply in paragraph (3)) to be imposed on a specified foreign corporation prescribed in Article 66-9-7, paragraph (1) of the Act (referred to as a 'specified foreign corporation' in paragraph (3)) on its income for a business year containing eligible retained income.
- 特定持株会社は、前項の事由の生じた日の属する事業年度の終了の日から一年を経過する日(以下この項及び第五項において「猶予期限日」という。)までに銀行を子会社とする持株会社でなくなるよう、所要の措置を講じなければならない。ただし、当該特定持株会社が、猶予期限日後も引き続き銀行を子会社とする持株会社であることについて内閣総理大臣の認可を受けた場合は、この限りでない。
- A Specified Holding Company shall take necessary measures for ceasing to be a Holding Company which has a Bank as its Subsidiary Company by the day on which one year has elapsed from the end of the business year including the day on which the cause referred to in the preceding paragraph arose (hereinafter referred to as the 'Last Day of the Grace Period' in this paragraph and paragraph (5)); provided, however, that this shall not apply to the cases where said Specified Holding Company has obtained authorization from the Prime Minister to remain as a Holding Company which has a Bank as its Subsidiary Company even after the Last Day of the Grace Period.
- 法第六十八条の九十三の七第一項に規定する政令で定めるところにより計算した金額は、同項に規定する特定外国法人(第三項において「特定外国法人」という。)の適用対象留保金額を有する事業年度の所得に対して課される外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。第三項において同じ。)の額につき、第三十九条の百十八第一項の規定の例により計算した金額とする。
- The amount calculated as specified by Cabinet Order prescribed in Article 68-93-7, paragraph (1) of the Act shall be the amount calculated, pursuant to the provisions of Article 39-118, paragraph (1), with regard to the amount of foreign corporation tax (meaning foreign corporation tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act; the same shall apply in paragraph (3)) to be imposed on a specified foreign corporation prescribed in Article 68-93-7, paragraph (1) of the Act (referred to as a 'specified foreign corporation' in paragraph (3)) on its income for a business year containing eligible retained income.
- 農林中央金庫、商工組合中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会、船主相互保険組合、信用金庫及び信用金庫連合会並びに労働金庫及び労働金庫連合会についての、附則第一条ただし書に掲げる改正規定の施行前に開始した事業年度終了の日における金銭債権等の評価
- Valuation of Monetary Claims, etc. of the Norinchukin Bank, the Shoko Chukin Bank, agricultural cooperative, federation of agricultural cooperatives, fisheries cooperative, federation of fisheries cooperatives, fishery processing cooperative and federation of fishery processing cooperatives, credit cooperative and Federation of Credit Cooperatives, ship owner's mutual insurance union, Shinkin Bank and federation of Shinkin Banks, and labor bank and federation of labor banks at the end of the business year starting before the revising provisions listed in the proviso to Article 1 of these Supplementary Provisions come into effect;
- 機構は、石炭経過勘定に おいて、中期目標の期間の最後の事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、経済産業大臣が、次の各号に掲げる場合の区 分に応じ当該各号に定める金額のうち、石炭経過業務に必要な資金に充てるべき金額を勘案して機構が国庫に納付すべき金額を定めたときは、政令で定めるとこ ろにより、当該金額を国庫に納付しなければならない。
- When NEDO has settled the account for transitional functions related to the coal mining industry as prescribed in Article 44, paragraph (1) or paragraph (2) of the Act on General Rules for the final business year of the period for the mid-term target, and when the Minister of Economy, Trade and Industry has then determined, having taken into consideration the amount to be appropriated as funds necessary for transitional functions related to the coal mining industry, the amount that NEDO is to pay to the national treasury from among the amounts specified in the following items in accordance with the classification listed in the relevant item, NEDO shall pay said amount to the national treasury, as specified by Cabinet Order:
- 当該内国法人の当該事業年度の総資産の帳簿価額(固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額(剰余金の処分により積立金として積み立てている金額に限る。)を控除した残額)の平均的な残高として合理的な方法により計算した金額
- The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant business year of said domestic corporation (such book value shall mean the remaining amount after deducting the amount set aside as reserve funds by the appropriation of surplus and the amount set aside as reserves for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount set aside as reserve funds by the appropriation of surplus) in lieu of reducing the book value of fixed assets by accounting for the amount as a loss)
- 前条第一項各号に掲げる内国法人が同項の規定の適用に係る特定外国子会社等の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
- Where a domestic corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.
- 特殊関係株主等である内国法人が前条第一項の規定の適用に係る特定外国法人の課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第六十九条第一項から第三項までの規定の適用を受けるときは、第一項の規定により控除対象外国法人税の額とみなされた金額は、当該内国法人の政令で定める事業年度の所得の金額の計算上、益金の額に算入する。
- Where a domestic corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said domestic corporation is also subject to the provision of Article 69(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of income of the said domestic corporation for the business year specified by a Cabinet Order.
- 特定持株会 社は、前項の事由の生じた日の属する事業年度の終了の日から一年を経過する日(以下この項及び第五項において「猶予期限日」という。)までに銀行を子会社 とする持株会社でなくなるよう、所要の措置を講じなければならない。ただし、当該特定持株会社が、猶予期限日後も引き続き銀行を子会社とする持株会社であ ることについて内閣総理大臣の認可を受けた場合は、この限りでない。
- A Specified Holding Company shall take necessary measures for becoming a company which is no longer a Holding Company having a Bank as its Subsidiary Company by the day on which one year has elapsed from the end of the Business Year including the day on which the cause referred to in the preceding paragraph arose (hereinafter referred to as the 'Last Day of the Grace Period' in this paragraph and paragraph (5)); provided, however, that this shall not apply to the cases where said Specified Holding Company has obtained authorization from the Prime Minister to remain as a Holding Company having a Bank as its Subsidiary Company even after the Last Day of the Grace Period.
- 農林中央金庫、商工組合中央金庫、農業協同組合及び農業協同組合連合会、漁業協同組 合、漁業協同組合連合会、水産加工業協同組合及び水産加工業協同組合連合会、信用協同組合及び信用協同組合連合会、船主相互保険組合、信用金庫及び信用金 庫連合会並びに労働金庫及び労働金庫連合会についての、附則第一条ただし書に掲げる改正規定の施行前に開始した事業年度終了の日における金銭債権等の評価
- Valuation of Monetary Claims, etc. of the Norinchukin Bank, the Shoko Chukin Bank, agricultural cooperative, federation of agricultural cooperatives, fisheries cooperative, federation of fisheries cooperatives, fishery processing cooperative and federation of fishery processing cooperatives, credit cooperative and Federation of Credit Cooperatives, ship owner's mutual insurance union, Shinkin Bank and federation of Shinkin Banks, and labor bank and federation of labor banks at the end of the Business Year starting before the revising provisions listed in the proviso to Article 1 of these Supplementary Provisions come into effect;
- 法第四十条の四第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額(当該特定外国子会社等の各事業年度において前条第一項又は第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。)とする。
- The amount of expenses specified by Cabinet Order set forth in Article 40-4, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the sum of personnel expenses for officers and employees of a specified foreign subsidiary, etc. engaged in the business of said specified foreign subsidiary, etc. prescribed in paragraph (3) of said Article (limited to the amount to be included in deductible expenses for calculating the amount of income or loss pursuant to the provisions of paragraph (1) or paragraph (2) of the preceding Article for the relevant business year of said specified foreign subsidiary, etc.).
- 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.
- 当該連結法人の当該連結事業年度の総資産の帳簿価額(固定資産の帳簿価額を損金経理により減額することに代えて剰余金の処分により積立金として積み立てている金額及び法第五十二条の三又は第六十八条の四十一の規定により特別償却準備金として積み立てている金額(剰余金の処分により積立金として積み立てている金額に限る。)を控除した残額)の平均的な残高として合理的な方法により計算した金額
- The amount calculated by a reasonable method as the average balance of the book value of the total assets for the relevant consolidated business year of said consolidated corporation (such book value shall mean the remaining amount after deducting the amount set aside as reserve funds by the appropriation of surplus and the amount set aside as reserves for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount set aside as reserve funds by the appropriation of surplus) in lieu of reducing the book value of fixed assets by accounting for the amount as a loss)
- 前項の規定により 積み立てた渇水準備引当金は、特別の理由がある場合において、経済産業大臣の許可を受けたときを除き、毎事業年度において、河川の流量の減少により水力発 電所において発生した電気の量が経済産業省令で定める量を下つたため、電気事業の収益が減少し、又は電気事業の費用が増加した場合において、その収益の減 少又は費用の増加に充当するのでなければ、取りくずしてはならない。
- Except when permitted by the Minister of Economy, Trade and Industry for special reasons, the drought reserves accumulated under the preceding paragraph shall not be disposed of for purposes other than appropriating them to cover a decrease in income from the Electricity Business or an increase in expenditure for the Electricity Business that has occurred each business year because the quantity of electricity generated at the hydraulic power plant has been less than the quantity specified by an Ordinance of the Ministry of Economy, Trade and Industry as a result of a decrease in river discharge.
- 経済産業大臣は、特定事業者が設置している工場等のうち第一種エネルギー管理指定工場等以外の工場等であつて第七条第二項の政令で定めるところにより算定したエネルギーの年度の使用量が同条第一項の政令で定める数値を下回らない数値であつて政令で定めるもの以上であるものを第一種エネルギー管理指定工場等に準じてエネルギーの使用の合理化を特に推進する必要がある工場等として指定するものとする。
- The Minister of Economy, Trade and Industry shall designate factories, etc. which belong to a specified business operator other than Type 1 designated energy management factories, etc. in which energy consumption for a given business year as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2) is not below the level specified by a Cabinet Order as prescribed in paragraph (1) of the same Article, and beyond the level specified by a Cabinet Order, as factories, etc. especially required to promote the rational use of energy in the same manner as Type 1 designated energy management factories, etc.
- 当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等(法第六十六条の五第四項第三号に規定する負債の利子等をいう。以下この条において同じ。)の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額
- The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 66-5, paragraph (4), item (iii) of the Act; hereinafter the same shall apply in this Article) that said domestic corporation pays for the relevant business year to said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of said item from the amount listed in (a) of said item
- 前項の場合において、普通法人のうち各事業年度終了の時において資本金の額若しくは出資金の額が一億円以下であるもの若しくは資本若しくは出資を有しないもの(保険業法 に規定する相互会社に準ずるものとして政令で定めるものを除く。)又は人格のない社団等の第百四十一条に規定する国内源泉所得に係る所得の金額のうち年八百万円以下の金額については、同項の規定にかかわらず、百分の二十二の税率による。
- In the case referred to in the preceding paragraph, with regard to the amount of eight million yen per annum or less out of the amount of income categorized as domestic source income prescribed in Article 141 of an ordinary corporation whose amount of stated capital or amount of capital contributions is not more than 100 million yen at the end of each business year or which has no capital or investment at the end of each business year (excluding an ordinary corporation specified by a Cabinet Order as being equivalent to a mutual company prescribed in the Insurance Business Act) or of an association or foundation without juridical personality, the applicable tax rate shall be 22 percent notwithstanding the provision of the said paragraph.
- 譲渡事業年度終了の日以前三年内のいずれかの時において、第一項第三号ロの内国法人の特殊関係株主等がその内国法人の発行済株式又は出資(次号及び次項において「発行済株式等」という。)の総数又は総額の百分の二十五以上に相当する数又は金額の株式又は出資(当該特殊関係株主等が第四項第三号に掲げる者である場合には、同号の組合財産であるものに限る。次号及び次項において同じ。)を所有していたこと。
- At any time within three years prior to the final day of the business year containing the date of transfer, a specially-related shareholder, etc. of the domestic corporation referred to in paragraph (1)(iii)(b) owned the domestic corporation's issued shares or capital contributions (referred to as 'issued shares, etc.' in the next item and next paragraph) which are equivalent to 25 percent or more of the total number or total amount of the domestic corporation's issued shares or capital contributions (in the case where the said specially-related shareholder, etc. is a person listed in paragraph (4)(iii), such issued shares or capital contributions shall be limited to those that belong to partnership property; the same shall apply in the next item and next paragraph);
- 当該連結法人が当該連結事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等(法第六十八条の八十九第四項第三号に規定する負債の利子等をいう。以下この条において同じ。)の額から課税対象所得に係る保証料等の金額を控除した残額に、平均負債残高超過額から前号ロに掲げる金額を控除した残額を同号イに掲げる金額から同号ロに掲げる金額を控除した残額で除して得た割合を乗じて計算した金額
- The amount obtained by deducting the amount of the guarantee charge, etc. related to taxable income from the amount of interest on liabilities, etc. (meaning the interest on liabilities, etc. prescribed in Article 68-89, paragraph (4), item (iii) of the Act; hereinafter the same shall apply in this Article) that said consolidated corporation pays for the relevant consolidated business year to said foreign controlling shareholder, etc. and fund provider, etc. and then multiplying the remaining amount after deduction by the ratio obtained by dividing the remaining amount after deducting the amount listed in (b) of the preceding item from the amount exceeding the average balance of liabilities by the remaining amount after deducting the amount listed in (b) of said item from the amount listed in (a) of said item
- 特定事業者は、毎年度、経済産業省令で定めるところにより、その設置している工場等におけるエネルギーの使用量その他エネルギーの使用の状況(エネルギーの使用の効率及びエネルギーの使用に伴つて発生する二酸化炭素の排出量に係る事項を含む。)並びにエネルギーを消費する設備及びエネルギーの使用の合理化に関する設備の設置及び改廃の状況に関し、経済産業省令で定める事項を主務大臣に報告しなければならない。
- A specified business operator shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, report to the competent minister each business year the matters specified by an Ordinance of the Ministry of Economy, Trade and Industry with regard to the energy consumption and other status of energy use in its factories, etc. (including the matters concerning efficiency in energy use and CO2 emissions from energy use) as well as the status of establishment, modification and abolition of energy-consuming facilities and other facilities relating to the rational use of energy.
- 特殊関係株主等である連結法人が前条第一項の規定の適用に係る特定外国法人の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。
- Where a consolidated corporation that is a specially-related shareholder, etc. is subject to the provision of paragraph (1) of the preceding Article with respect to the amount equivalent to the individually taxable retained income of a specified foreign corporation that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.
- 前条第一項各号に掲げる連結法人が同項の規定の適用に係る特定外国子会社等の個別課税対象留保金額に相当する金額につき同項の規定の適用を受ける場合において、第一項の規定により法人税法第八十一条の十五第一項から第三項までの規定の適用を受けるときは、第一項の規定により個別控除対象外国法人税の額とみなされた金額は、当該連結法人の政令で定める連結事業年度の連結所得の金額の計算上、益金の額に算入する。
- Where a consolidated corporation listed in each item of paragraph (1) of the preceding Article is subject to the provision of the said paragraph with respect to the amount equivalent to the individually taxable retained income of a specified foreign subsidiary company, etc. that is subject to the provision of the said paragraph, and the said consolidated corporation is also subject to the provision of Article 81-15(1) to (3) of the Corporation Tax Act pursuant to the provision of paragraph (1), the amount that is deemed to be the amount of individually creditable foreign corporation tax pursuant to the provision of paragraph (1) shall be included in the amount of gross profit in the calculation of the amount of consolidated income of the said consolidated corporation for the consolidated business year specified by a Cabinet Order.
- 第一項の規定は、同項の規定の適用を受けようとする事業年度の法人税法第二条第三十一号に規定する確定申告書(次項において「確定申告書」という。)に、第一項の規定により損金の額に算入される金額の損金算入に関する申告の記載及びその損金の額に算入される金額の計算に関する明細書の添付があり、かつ、同項第一号ロ及びハに掲げる要件を満たしていることを明らかにする書類を保存している場合に限り、適用する。
- The provision of paragraph (1) shall apply only where the trust corporation for a special purpose trust has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act (referred to in the next paragraph as a 'final return form') for the business year for which the trust corporation seeks the application of the provision of the said paragraph, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of paragraph (1) and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense, and preserved the documents that certify that the requirements listed in items (i)(b) and (c) of the said paragraph are satisfied.
- The provision of paragraph (1) shall apply only where the trust corporation for a special investment trust has filed a final return form prescribed in Article 2(xxxi) of the Corporation Tax Act (referred to in the next paragraph as a 'final return form') for the business year for which the trust corporation seeks the application of the provision of the said paragraph, with an application made therein to seek the inclusion in deductible expense of the amount to be included in the amount of deductible expense pursuant to the provision of paragraph (1) and a written statement attached thereto regarding the calculation of the amount to be included in the amount of deductible expense, and preserved the documents that certify that the requirements listed in item (i)(b) and (c) of the said paragraph are satisfied.
- 譲渡事業年度開始の日の前日において、その株式又は出資(上場株式等を除く。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式等の総数又は総額の百分の二を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
- The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (excluding listed shares, etc.) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for two percent or more of the total number or total amount of the said real estate-related corporation's issued shares, etc. (in the case where the said specially-related shareholder, etc. is a person listed in item (iii) of the next paragraph, limited to those that belong to partnership property referred to in the said item) and the person who transferred the shares or contributions is the said specially-related shareholder, etc.
- 法第四十条の四第一項各号に掲げる居住者に係る特定外国子会社等の各事業年度につき控除対象配当等の額(次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。)がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。
- Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. related to a resident listed in the items of Article 40-4, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:
- 特殊関係株主等と特殊関係内国法人との間に第六十六条の九の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十六条の九の七第一項の規定により特殊関係株主等である内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
- Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 66-9-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 66-9-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.
- 法第六十六条の六第一項各号に掲げる内国法人に係る特定外国子会社等の各事業年度につき控除対象配当等の額(次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。)がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。
- Where there is any amount of deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. related to a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:
- 法第六十八条の九十第一項各号に掲げる連結法人に係る特定外国子会社等の各事業年度につき控除対象配当等の額(次の各号に掲げる場合の区分に応じ当該各号に定める金額に相当する金額をいう。以下この項において同じ。)がある場合には、同条第二項第二号に規定する政令で定める基準により計算した金額は、第一項又は前項の規定にかかわらず、これらの規定により計算した金額から当該控除対象配当等の額を控除した残額とする。
- Where there is any amount of a deductible dividend, etc. (meaning the amount equivalent to the amount specified respectively in the following items for the category of cases listed in the relevant items; hereinafter the same shall apply in this paragraph) for the relevant business year of the specified foreign subsidiary, etc. of a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act, the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 68-90, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting said amount of a deductible dividend, etc. from the amount calculated pursuant to these provisions, notwithstanding the provisions of paragraph (1) or the preceding paragraph:
- 法第五条第四項の確認を受けようとする者は、同条第二項又は第三項の 規定によりその申出に係る新規化学物質が同条第二項第一号に該当するものである旨の通知を受けた日(以下「通知日」という。)の属する年度(以下「通知年 度」という。)に当該新規化学物質を製造し、又は輸入しようとするときは、様式第十二の申出書及びその写しを厚生労働大臣、経済産業大臣及び環境大臣に提 出することによつて申し出なければならない。
- A person who intends to obtain confirmation under Article 5, paragraph (4) of the Act shall, when he/she intends to manufacture or import the relevant new chemical substance during the fiscal year (hereinafter referred to as the 'notice year') that includes the day on which he/she has received notice that the new chemical substance for which he/she has made a request pursuant to the provisions of paragraph (2) or paragraph (3) of the same Article falls under paragraph (2) item (i) of the same Article (hereinafter referred to as the 'notice day'), request such confirmation by submitting written request Form No. 12 and a copy thereof to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry and the Minister of the Environment.
- 第八百六十八条第一項の規定にかかわらず、株式会社が最終事業年度について第四百四十四条の規定により当該株式会社及び他の株式会社に係る連結計算書類を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について特別清算事件等が係属しているときにおける当該他の株式会社についての特別清算開始の申立ては、当該株式会社の特別清算事件等が係属している地方裁判所にもすることができる。
- Notwithstanding the provisions of Article 868(1), in cases where a Stock Company has, pursuant to the provisions of Article 444, prepared Consolidated Financial Statements of that Stock Company or another Stock Company for the Most Recent Business Year and the contents thereof have been reported to the annual shareholders meeting of that Stock Company, if a Special Liquidation Case, etc. is pending with regard to that Stock Company, a petition for commencement of special liquidation relating to such other Stock Company may be filed alternatively with the district court before which the Special Liquidation Case, etc. of that Stock Company is pending.
- 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.
- 旅客輸送事業者は、旅客輸送区分ごとに前年度の末日における前項の政令で定める輸送能力が同項の政令で定める基準以上であるときは、国土交通省令で定めるところにより、その輸送能力に関し、当該旅客輸送区分ごとに、国土交通省令で定める事項を国土交通大臣に届け出なければならない。ただし、同項の規定により指定された旅客輸送事業者(以下「特定旅客輸送事業者」という。)の当該指定に係る旅客輸送区分については、この限りでない。
- A passenger carrier shall, where its transportation capacity specified by a Cabinet Order under the preceding paragraph as of the last day of the previous business year for the respective passenger transportation categories is beyond the level specified by a Cabinet Order under the same paragraph, notify the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provision of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism, of the matters concerning the transportation capacity as specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism for the respective passenger transportation categories; provided, however, that this shall not apply to a passenger carrier designated pursuant to the same paragraph (hereinafter referred to as a 'specified passenger carrier') with respect to the passenger transportation category pertaining to the designation.
- 貨物輸送事業者は、貨物輸送区分ごとに前年度の末日における前項の政令で定める輸送能力が同項の政令で定める基準以上であるときは、国土交通省令で定めるところにより、その輸送能力に関し、当該貨物輸送区分ごとに、国土交通省令で定める事項を国土交通大臣に届け出なければならない。ただし、同項の規定により指定された貨物輸送事業者(以下「特定貨物輸送事業者」という。)の当該指定に係る貨物輸送区分については、この限りでない。
- A freight carrier shall, where its transportation capacity specified by a Cabinet Order under the preceding paragraph as of the last day of the previous business year for the respective freight transportation categories is beyond the level specified by a Cabinet Order, notify the Minister of Land, Infrastructure, Transport and Tourism, pursuant to the provision of an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism, of the matters concerning the transportation capacity as specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism for the respective freight transportation categories; provided, however, that this shall not apply to a freight carrier designated pursuant to the same paragraph (hereinafter referred to as a 'specified freight carrier') with respect to the freight transportation category pertaining to the designation.
- 金融商品仲介業者は、内閣府令で定めるところにより、所属金融商品取引業者等の事業年度ごとに、所属金融商品取引業者等が第四十六条の四又は第四十九条の三の規定(当該所属金融商品取引業者等が登録金融機関である場合には、銀行法(昭和五十六年法律第五十九号)第二十一条第一項及び第二項その他政令で定める規定)により作成する説明書類を金融商品仲介業を行うすべての営業所又は事務所に備え置き、公衆の縦覧に供しなければならない。
- A Financial Instruments Intermediary Service Provider shall, pursuant to the provisions of a Cabinet Office Ordinance, keep explanatory documents prepared by the Entrusting Financial Instruments Business Operator, etc., for each business year of said Entrusting Financial Instruments Business Operator, etc., in accordance with the provision of Article 46-4 or Article 49-3 (in cases where said Entrusting Financial Instruments Business Operator, etc., is a Registered Financial Institution, the provisions of Article 21(1) and (2) of the Banking Act (Act No. 59 of 1981) or other provisions specified by a Cabinet Order) at all of its business offices or offices for Financial Instruments Intermediary Service and make them available for public inspection.
- 法第四十条の十第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。
- Where the provisions of Article 40-10, paragraph (1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 40-10, paragraph (2), item (i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of said Article occurred, and whether or not said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of said specially-related domestic corporation.
- 銀行代理業者は、その所属銀行又は当該所属銀行を子会社とする銀行持株会社の事業年度ごとに、当該所属銀行が第二十条第一項及び第二項並びに第二十一条第一項及び第二項の規定により作成する書類又は当該所属銀行を子会社とする銀行持株会社が第五十二条の二十八第一項及び第五十二条の二十九第一項の規定により作成する書類を、当該所属銀行のために銀行代理業を営むすべての営業所又は事務所に備え置き、公衆の縦覧に供しなければならない。
- A Bank Agent shall, for each business year of his/her Principal Bank or the Bank Holding Company which has said Principal Bank as its Subsidiary Company, keep documents prepared by that Principal Bank under the provisions of Article 20, paragraphs (1) and (2) and Article 21, paragraphs (1) and (2) or documents prepared by the Bank Holding Company which has said Principal Bank as its Subsidiary Company under the provisions of Article 52-28, paragraph (1) and Article 52-29, paragraph (1) at all of its business offices and other offices where he/she provides Bank Agency Services for that Principal Bank, and make them available for public inspection.
- 第三条第一項の届出をしようとする者で、一の年度におけるその届出に係る新規化学物質の製造予定数量又は輸入予定数量が第四項第一号の政令で定める数量以下であるものは、その届出に際し、厚生労働省令、経済産業省令、環境省令で定めるところにより、厚生労働大臣、経済産業大臣及び環境大臣に対し、その新規化学物質が前条第一項第六号に該当する場合にはそれが次の各号のいずれかに該当するかどうかの判定を行うよう申し出ることができる。
- A person who intends to give a notification under paragraph (1) of Article 3 and for whom the planned quantity of manufacture or planned quantity of import of the new chemical substance to which the notification pertains during one fiscal year will be not more than the quantity specified by the Cabinet Order set forth in item (i) of paragraph (4) may, when giving the notification, make a request to the Minister of Health, Labour and Welfare, the Minister of Economy, Trade and Industry, and the Minister of the Environment, pursuant to the provisions of Ordinance of the Ministry of Health, Labour and Welfare, Ordinance of the Ministry of Economy, Trade and Industry, and Ordinance of the Ministry of the Environment, to determine whether said new chemical substance falls under either of the following items in the case where it falls under item (vi) of paragraph (1) of the preceding Article:
- 光ディスク(日本工業規格X〇六〇六及びX六二八一に適合する直径百二十ミリメートルの光ディスクの再生装置で再生することが可能なものに限る。次条において同じ。)に複写したものの交付 一枚につき二百円に〇・五メガバイトまでごとに二百六十円(法第十条第二項に規定する開示請求(以下「開示請求」という。)に係る年度のファイル記録事項のすべてを複写したものの交付をする場合にあっては、二百メガバイトまでごとに九百円)を加えた額
- Delivery by way of copying information onto an optical disk (limited to an optical disk with a width of 120 millimeters, conforming to JIS X0606 or X6281, which can be read by an optical disk drive; the same shall apply in the following Article): 200 yen per disk plus 260 yen each for every 0.5 MB (in the case of delivery by way of copying all information recorded in the file for the fiscal year for which a request for disclosure has been made as prescribed in Article 10, paragraph (2) of the Act (hereinafter referred to as a 'request for disclosure'), 200 yen per disk plus 900 yen each for every 200 MB)
- 特殊関係株主等と特殊関係内国法人との間に第六十八条の九十三の六第一項に規定する特定関係があるかどうかの判定に関する事項、第六十八条の九十三の七第一項の規定により特殊関係株主等である連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条の規定の適用に関し必要な事項は、政令で定める。
- Matters concerning the determination as to whether or not there is a specified relationship prescribed in Article 68-93-6(1) between a specially-related shareholder, etc. and a specially-related domestic corporation, the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation that is a specially-related shareholder, etc. pursuant to the provision of Article 68-93-7(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order.
- 貢献は、この規則の第Ⅲ.3条に従ってユーロで定義される。事務局長は、各事業年度の年初において、その拠出金額を加盟者に通知する。加盟者の貢献への義務は、ユーロで示される。事務局長と関連する加盟者の合意により、イーター機構の利便により正当化できる場合は、貢献のある部分は貢献時に適用される交換レートで同等の金額を加盟者の通貨によりなされる。加盟者は、それぞれの拠出金額を、第Ⅲ.19条に規定された実施方法に従って支払う。
- The contributions shall be defined in Euros in accordance with Article III.3 of these Regulations. The Director-General shall, at the beginning of each financial year, notify the Members of the amount of their contributions. The Members’ obligations to contribute shall be in Euros. By agreement between the Director-General and the Party concerned and where justified in the interests of the ITER Organization, some part of the contribution may be made in the currency of the Member of equal value according to the currency exchange rates applying at the time of the contribution. Members shall make their contribution in accordance with and following the schedule to be set out in the Implementing Measures provided for in Article III.19.
- 法第六十六条の九の六第一項の規定を適用する場合において、内国法人が同条第二項第一号に規定する特定内国法人に該当するかどうかの判定については同条第一項に規定する特定関係の発生の基因となる事実が生ずる直前の現況によるものとし、その後に特殊関係株主等と特殊関係内国法人との間に当該特定関係があるかどうかの判定及び外国法人が外国関係法人に該当するかどうかの判定については当該特殊関係内国法人の各事業年度終了の時の現況による。
- Where the provisions of Article 66-9-6, paragraph (1) of the Act shall apply, whether or not a domestic corporation falls under the category of a specified domestic corporation prescribed in Article 66-9-6, paragraph (2), item (i) of the Act shall be determined according to its status immediately before an event causing a specified relationship prescribed in paragraph (1) of said Article occurred, and whether or not said specified relationship actually exists afterwards between a specially-related shareholder, etc. and a specially-related domestic corporation and whether or not a foreign corporation falls under the category of an affiliated foreign corporation shall be determined according to its status at the end of the relevant business year of said specially-related domestic corporation.
- 銀行代理業者は、その所属銀行又は当該所属銀行を子会社とす る銀行持株会社の事業年度ごとに、当該所属銀行が第二十条第一項及び第二項並びに第二十一条第一項及び第二項の規定により作成する書類又は当該所属銀行を 子会社とする銀行持株会社が第五十二条の二十八第一項及び第五十二条の二十九第一項の規定により作成する書類を、当該所属銀行のために銀行代理業を営むす べての営業所又は事務所に備え置き、公衆の縦覧に供しなければならない。
- A Bank Agent shall, for each Business Year of his/her Principal Bank or its parent Bank Holding Company, keep documents prepared by that Principal Bank under the provisions of Article 20(1) and (2) and Article 21(1) and (2) or documents prepared by said parent Bank Holding Company under the provisions of Article 52-28(1) and Article 52-29(1) at all of its business offices and other offices where he/she provides Bank Agency Service for that Principal Bank, and make them available for public inspection.
- 光ディスク(日本工業規格X〇六〇六及びX六二八一に適合する直径百二十ミリメート ルの光ディスクの再生装置で再生することが可能なものに限る。次条において同じ。)に複写したものの交付 一枚につき二百円に〇・五メガバイトまでごとに 二百六十円(法第十条第二項に規定する開示請求(以下「開示請求」という。)に係る年度のファイル記録事項のすべてを複写したものの交付をする場合にあっ ては、二百メガバイトまでごとに九百円)を加えた額
- Delivery by way of copying information onto an optical disk (limited to an optical disk with a width of 120 millimeters, conforming to JIS X0606 or X6281, which can be read by an optical disk drive; the same shall apply in the following Article): 200 yen per disk plus 260 yen each for every 0.5 MB (in the case of delivery by way of copying all information recorded in the file for the fiscal year for which a request for disclosure has been made as prescribed in Article 10, paragraph (2) of the Act (hereinafter referred to as a 'request for disclosure'), 200 yen per disk plus 900 yen each for every 200 MB)
- 鉄道事業者は、国土交通省令で定めるところにより、毎事業年度、安全報告書(輸送の安全を確保するために講じた措置及び講じようとする措置その他の国土交通省令で定める輸送の安全にかかわる情報を記載し、又は記録した書面又は電磁的記録(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をいう。)をいう。)を作成し、これを公表しなければならない。
- The Railway Business Operator shall, every business year, prepare a safety report (which is the document or electronic record (the record made by an electronic method, a magnetic method or a method that human being cannot perceive and used for data processing by computers) which describes or records the measures taken or being taken to secure the safety of transportation and other information concerning the safety of transportation pursuant to the provision of an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism and announce it to the public.
- 法第六十六条の九の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人(以下第三項までにおいて「特定外国法人」という。)に係る控除未済課税済配当等の額(特定外国法人の各事業年度の適用対象留保金額につき第三十九条の二十の十第二項の規定により第三十九条の十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。)を有する外国関係法人とする。
- The affiliated foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 66-9-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-16, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-16, paragraphs (2) to (4), pursuant to the provisions of Article 39-20-10, paragraph (2)).
- 指定容器包装利用事業者(特定容器利用事業者又は特定包装利用事業者であるものに限る。)であって、その事業において用いる容器包装の量が政令で定める要件に該当するもの(以下「容器包装多量利用事業者」という。)は、毎年度、主務省令で定めるところにより、容器包装を用いた量及び容器包装の使用の合理化により容器包装廃棄物の排出の抑制を促進するために取り組んだ措置の実施の状況に関し、主務省令で定める事項を主務大臣に報告しなければならない。
- The Designated Container/Packaging Users (limited to specified container users, or specified packaging users) for which the amount of containers and packaging used in the business meets the requirements specified by Cabinet Order (hereinafter referred to as the 'Large Container/Packaging Users') shall report to the competent minister the matters specified by the ordinance of the competent ministry with regard to the amount of containers and packaging used and the state of implementation of measures they have worked on to promote reduction of waste containers and packaging discharged through rationalization of use of containers and packaging, every fiscal year pursuant to the provision of the ordinance of the competent ministry.
- 第十二項に規定する内国法人の法第六十六条の七第一項の規定により納付する控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該内国法人の同項に規定する事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。
- The amount of foreign corporation tax that was deemed to be the part of the creditable foreign corporation tax payable by a domestic corporation prescribed in paragraph (12), pursuant to the provisions of Article 66-7, paragraph (1) of the Act, that is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of income for a business year prescribed in said paragraph of said domestic corporation. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of the Order for Enforcement of the Corporation Tax Act.
- 鉄道事業者は、国土交通省令で定めるところにより、毎事業年度、安 全報告書(輸送の安全を確保するために講じた措置及び講じようとする措置その他の国土交通省令で定める輸送の安全にかかわる情報を記載し、又は記録した書 面又は電磁的記録(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 供されるものをいう。)をいう。)を作成し、これを公表しなければならない。
- The Railway Business Operator shall, every business year, prepare a safety report (which is the document or electronic record (the record made by an electronic method, a magnetic method or a method that human being cannot perceive and used for data processing by computers) which describes or records the measures taken or being taken to secure the safety of transportation and other information concerning the safety of transportation pursuant to the provision of an ordinance of the Ministry of Land, Infrastructure, Transport and Tourism and announce it to the public.
- 法第六十六条の六第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額(当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。)とする。
- The amount of expenses specified by Cabinet Order set forth in Article 66-6, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the sum of personnel expenses for officers and employees of a specified foreign subsidiary, etc. engaged in the business at said specified foreign subsidiary, etc. prescribed in paragraph (3) of said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1), item (i) of the preceding Article or pursuant to the provisions of paragraph (2) of said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of said specified foreign subsidiary, etc.).
- 本邦航空運送事業者は、国土交通省令で定めるところにより、毎事業年度、安全報告書(輸送の安全を確保するために講じた措置及び講じようとする措置その他の国土交通省令で定める輸送の安全にかかわる情報を記載し、又は記録した書面又は電磁的記録(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をいう。)をいう。)を作成し、これを公表しなければならない。
- Any domestic air carrier shall prepare a safety report (a document or electromagnetic records (a record 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), which describes or records measures taken or to be taken for ensuring transportation safety and other information on transportation safety specified by Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism) pursuant to the provision of Ordinances of the Ministry of Land, Infrastructure, Transport and Tourism and make such report available to the public every business year.
- 法第六十八条の九十三の八第一項に規定する外国関係法人のうち政令で定めるものは、同項に規定する特定外国法人(以下第三項までにおいて「特定外国法人」という。)に係る控除未済課税済配当等の額(特定外国法人の各事業年度の適用対象留保金額につき第三十九条の百二十の十第二項の規定により第三十九条の百十六第二項から第四項までの規定の例により計算する場合の同条第三項第三号に規定する控除未済課税済配当等の額をいう。)を有する外国関係法人とする。
- The affiliated foreign corporation prescribed in Article 68-93-8, paragraph (1) of the Act which is specified by Cabinet Order shall be one of the affiliated foreign corporations which holds the taxed amount of a dividend, etc. before deduction pertaining to a specified foreign corporation prescribed in Article 68-93-8, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign corporation' through to paragraph (3)) (such taxed amount of a dividend, etc. before deduction shall mean the taxed amount of a dividend, etc. before deduction prescribed in Article 39-116, paragraph (3), item (iii), when calculating the amount of eligible retained income for the relevant business year of a specified foreign corporation as prescribed in Article 39-116, paragraphs (2) to (4), pursuant to the provisions of Article 39-120-10, paragraph (2)).
- 国税庁の当該職員又は法人の納税地の所轄税務署若しくは所轄国税局の当該職員は、法人が第七項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該法人の各事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。
- Where a corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (7) without delay, the relevant official of the National Tax Agency or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the corporation's place for tax payment may, when it is necessary for the calculation of the said corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each business year, ask questions of a person who is engaged in a business that is the same type as the said corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation.
- 法第六十八条の九十第三項の規定により読み替えて適用する同条第一項の政令で定める費用の額は、同条第三項に規定する特定外国子会社等の事業に従事する当該特定外国子会社等の役員及び使用人に係る人件費の額の合計額(当該特定外国子会社等の各事業年度において前条第一項第一号に規定する本邦法令の規定の例に準じて計算した場合又は同条第二項の規定により計算した場合に算出される所得の金額又は欠損の金額の計算上損金の額に算入されるものに限る。)とする。
- The amount of expenses specified by Cabinet Order set forth in Article 68-90, paragraph (1) of the Act which is applied by replacing the terms pursuant to the provisions of paragraph (3) of said Article shall be the sum of personnel expense for officers and employees of a specified foreign subsidiary, etc. engaged in the business at said specified foreign subsidiary, etc. prescribed in paragraph (3) of said Article (limited to the amount of income calculated in accordance with the provisions of the laws and regulations of Japan prescribed in paragraph (1), item (i) of the preceding Article or pursuant to the provisions of paragraph (2) of said Article or the amount to be included in deductible expenses for calculating the amount of a loss for the relevant business year of said specified foreign subsidiary, etc.).
- 前項の組合のうち第四十条の二第一項の規定により会計監査人の監査を要するものが子会社その他当該組合と主務省令で定める特殊の関係にある者(以下「子会社等」という。)を有する場合には、当該組合は、毎事業年度、前項の説明書類のほか、当該組合及び当該子会社等の業務及び財産の状況に関する事項として主務省令で定めるものを当該組合及び当該子会社等につき連結して記載した説明書類を作成し、当該組合の事務所に備え置き、公衆の縦覧に供しなければならない。
- In the case where a cooperative set forth in the preceding paragraph that requires an audit by an accounting auditor pursuant to the provisions of Article 40-2, paragraph (1) is a subsidiary or one having a special relationship as specified by an ordinance of the competent ministry with said cooperative (hereinafter referred to as 'subsidiary company, etc.'), said cooperative shall, each business year, prepare, in addition to the explanatory documents set forth in the preceding paragraph, explanatory documents stating the matters specified by an ordinance of the competent ministry as those concerning the status of the operations and property of said cooperative and said subsidiary company, etc. in a consolidated manner for said cooperative and said subsidiary company, etc., keep them at the offices of said cooperative, and provide them for public inspection.
- この省令の施行の日の属する年度における第四条の規定の適用については、同条第一項中「それぞれ当該各号に掲げる期間の属する月の翌月一日から」とあるのは「第一号に掲げる期間にあつては五月十六日から、第二号及び第三号に掲げる期間にあつてはそれぞれ当該各号に掲げる期間の属する月の翌月一日から」と、同項第一号中「三月一日から同月十日」とあるのは「四月十六日から同月二十五日」と、同条第二項各号中「一トン」とあるのは「八百七十五キログラム」とする。
- Concerning the application of the provisions of Article 4 in a fiscal year that includes the day of enforcement of this Ministerial Ordinance, 'from the first day of the month following the relevant month in which each period set forth in the relevant item falls' in paragraph (1) of the same Article shall be deemed to be replaced with 'from May 16 for the period listed in item (i), and for from the first day of the month following the relevant month in which the periods set forth in item (ii) and item (iii) fall'; 'from March 1 to March 10' in item (i) of the same paragraph shall be deemed to be replaced with 'from April 16 to April 25'; and '1 ton' in each item of paragraph (2) of the same Article shall be deemed to be replaced with '875 kilograms.'
- 事業年度末において、未払いの拠出表明額を精算するために必要な未使用の支払金割当額は、これらの拠出表明額に関連して直接発生した支払を満足するための特別勘定に移行される。拠出表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額より少ない場合、余剰金は収入に計上される。表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額を上回る場合、超過分は現在の支払金割当額から支払われる。
- At the end of the financial year those unspent payment appropriations which are needed to settle outstanding commitments shall be transferred to a special account to meet payments directly incurred in connection with these commitments. Should the payments made against a commitment be less than the payments appropriation transferred to the account to meet that commitment, the surplus shall be credited to income; should the payments made against a commitment exceed the payment appropriation transferred to the account to meet that commitment, the excess shall be paid from current appropriations.
- この省令の施行の日の属する年度 における第四条の規定の適用については、同条第一項中「それぞれ当該各号に掲げる期間の属する月の翌月一日から」とあるのは「第一号に掲げる期間にあつて は五月十六日から、第二号及び第三号に掲げる期間にあつてはそれぞれ当該各号に掲げる期間の属する月の翌月一日から」と、同項第一号中「三月一日から同月 十日」とあるのは「四月十六日から同月二十五日」と、同条第二項各号中「一トン」とあるのは「八百七十五キログラム」とする。
- Concerning the application of the provisions of Article 4 in a fiscal year that includes the day of enforcement of this Ministerial Ordinance, 'from the first day of the month following the relevant month in which each period set forth in the relevant item falls' in paragraph (1) of the same Article shall be deemed to be replaced with 'from May 16 for the period listed in item (i), and for from the first day of the month following the relevant month in which the periods set forth in item (ii) and item (iii) fall'; 'from March 1 to March 10' in item (i) of the same paragraph shall be deemed to be replaced with 'from April 16 to April 25'; and '1 ton' in each item of paragraph (2) of the same Article shall be deemed to be replaced with '875 kilograms.'
- 特定荷主は、毎年度、経済産業省令で定めるところにより、貨物輸送事業者に行わせる貨物の輸送に係るエネルギーの使用量その他当該貨物の輸送に係るエネルギーの使用の状況(当該貨物の輸送に係るエネルギーの使用の効率及び当該貨物の輸送に係るエネルギーの使用に伴つて発生する二酸化炭素の排出量に係る事項を含む。)及び当該貨物の輸送に係るエネルギーの使用の合理化のために必要な措置の実施の状況に関し、経済産業省令で定める事項を主務大臣に報告しなければならない。
- A specified consigner shall, pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry, report to the competent minister each business year the matters specified by an Ordinance of the Ministry of Economy, Trade and Industry with regard to the energy consumption in freight transportation consigned to freight carriers and other status of energy use in such freight transportation (including the matters concerning efficiency in energy use in the freight transportation and CO2 emissions from energy use in the freight transportation) as well as the status of implementation of the necessary measures for the rational use of energy in the freight transportation.
- 法第六十六条の五第四項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額(当該残額が当該内国法人の当該事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額(当該資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十四項において「資本金等の額」という。)に満たない場合には、当該資本金等の額)とする。
- The amount calculated as specified by Cabinet Order as the amount of net assets prescribed in Article 66-5, paragraph (4), item (vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where said remaining amount is less than the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act on the final day of the relevant business year of said domestic corporation (where said amount of stated capital, etc. is less than the amount of stated capital or capital contributions, said amount of stated capital or capital contributions; hereinafter referred to as the 'amount of stated capital, etc.' in this paragraph and paragraph (24)), such calculated amount shall be said amount of stated capital, etc.):
- 事業協同組合又は事業協同小組合の作成する計画に基づき工場又は事業場(以下「工場等」という。)を集団して設置する組合員の利用に供する当該事業協同組合又は事業協同小組合の事業をその工場等の設置に相当の期間を要する一部の組合員がその間に利用することが困難であるため、当該事業の運営に支障が生ずる場合における当該事業 当該計画に基づく工場等の設置が完了した日のうち最も早いものを含む事業年度終了の日から起算して三年を超えない範囲内において政令で定める期間
- Businesses of the business cooperative or the minor business cooperative to be provided for the utilize of partner who will collectively establish factories or workplaces (hereinafter referred to as 'factories, etc.') based on a plan prepared by the business cooperative or the minor business cooperative, in the case where the administration of said Businesses will be hindered due to some partner who require a considerable period of time for establishing said factories, etc. finding it difficult to utilize the Businesses during that time- The period specified by a Cabinet Order not exceeding three years from the final day of the business year containing the earliest of the dates of termination of the establishment of factories, etc. based on said plan
- 第十二項に規定する連結法人の法第六十八条の九十一第一項の規定により納付する個別控除対象外国法人税の額とみなされた外国法人税の額のうち第十二項の規定により減額されたものとみなされる部分の金額に相当する金額は、当該連結法人の同項に規定する連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、法人税法施行令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。
- The amount of foreign corporation tax that was deemed to be the amount of individually creditable foreign corporation tax payable by a consolidated corporation prescribed in paragraph (12), pursuant to the provisions of Article 68-91, paragraph (1) of the Act, which is deemed to have been reduced pursuant to the provisions of paragraph (12) shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year prescribed in said paragraph of said consolidated corporation. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of the Order for Enforcement of the Corporation Tax Act.
- 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.
- 支援センターは、第四十三条第二号に掲げる業務に係る勘定において、中期目標の期間の最後の事業年度に係る前条第一項又は第二項の規定による整理を行った後、同条第一項の規定による積立金があるときは、その額に相当する金額のうち法務大臣の承認を受けた金額を、当該中期目標の期間の次の中期目標の期間に係る中期計画の定めるところにより、当該次の中期目標の期間における第三十条に規定する業務のうち同条第一項第三号の業務及びこれに附帯する業務以外の業務の財源に充てることができる。
- When, with respect to the account for business under item (ii) of Article 43, there are any reserve funds under the provision of paragraph (1) of the preceding Article after settlement of the account based on the provisions of paragraph (1) or (2) of the preceding Article for the last business year during the period of the Mid-term Plan, the JLSC may assign all or part of the amount of the reserve funds approved by the Minister of Justice for funds for the business provided by Article 30, which is business other than the business under item (iii) of paragraph (1) of Article 30 and incidental business, for the period for the Mid-term Objectives that follows the above Mid-term Plan, pursuant to the provision of the said Mid-term Plan that follows the above Mid-term Plan.
- 当該各事業年度において納付する法人所得税(本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税(これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。)及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税(利子税を除く。)に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。)の額
- The amount of corporate income tax payable in the relevant business year (meaning taxes to be imposed based on the amount of the corporation's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities in such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2, item (xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to said incidental taxes; hereinafter the same shall apply in this Section)
- 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.
- 法第六十八条の八十九第四項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額(当該残額が当該連結法人の当該連結事業年度終了の日における法人税法第二条第十七号の二に規定する連結個別資本金等の額(当該連結個別資本金等の額が資本金の額又は出資金の額に満たない場合には、当該資本金の額又は出資金の額。以下この項及び第二十二項において「連結個別資本金等の額」という。)に満たない場合には、当該連結個別資本金等の額)とする。
- The amount calculated as specified by Cabinet Order as the amount of net assets prescribed in Article 68-89, paragraph (4), item (vii) of the Act shall be the remaining amount after deducting the amount listed in item (ii) from the amount listed in item (i) (where said remaining amount is less than the amount of consolidated individual stated capital, etc. prescribed in Article 2, item (xvii)-2 of the Corporation Tax Act on the final day of the relevant consolidated business year of said consolidated corporation (where said amount of consolidated individual stated capital, etc. is less than the amount of stated capital or capital contributions, said amount of stated capital or capital contributions; hereinafter referred to as the 'amount of consolidated individual stated capital, etc.' in this paragraph and paragraph (22)), such calculated amount shall be said amount of consolidated individual stated capital, etc.):
- この協定に基づき接受機構がイーターに提供する役務は以下の手順に従い、役務取り決めの変更については両締約者にしかるべき通知を行う。締約者は、各年度九月までにその年の見積もりと今後四年間の表示予測を連絡委員会で合意を得る。見積もりと予測は第六条の規定に従い、要求される役務の仕様とそれらに供給する人的資源と費用の見積もりを主表題の下に含める。本年の間、締約者は必要な時には役務の仕様変更について自由に合意でき、第一条3に従い役務の全支出がイーター予算手続きで決められた限度内になるように協力する。
- Services provided by the Host Organization to ITER under this Agreement shall be subject of the following procedure, designed to give due notice to both parties of changes in the service arrangements. By September, each year, the parties shall agree within the Liaison Committee an Estimate for the year, and an indicative forecast for the following four years. Both the Estimate and the forecast shall include, under a set of main headings a specification of the services required and an estimate of the manpower and cost to provide them in accordance with the provisions of article 6. During the current year, the parties shall be free to agree variations in the specifications of the services as the need may arise, and they shall cooperate to ensure, subject to article 1-3, that the total expenditure on services lies within the limits defined by the ITER budgetary procedure.
- 次に掲げる会社は、当該 会社及びその子会社の総資産の額(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をいう。以下この項において同じ。)で国内の会社に係るものを公正 取引委員会規則で定める方法により合計した額が、それぞれ当該各号に掲げる金額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場合には、毎事業年度 終了の日から三月以内に、公正取引委員会規則で定めるところにより、当該会社及びその子会社の事業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、当該会社が他の会社の子会社である場合は、この限りでない。
- Any corporation falling under any of the descriptions listed in the following items, when the sum of the total assets (meaning the amount of total assets calculated pursuant to the method provided for in the Rules of the Fair Trade Commission; hereinafter the same shall apply in this paragraph) of the corporation and its subsidiaries (limited to total assets of corporations in Japan), as aggregated pursuant to the method provided for in the Rules of the Fair Trade Commission, exceeds the amount provided for in a Cabinet Order, which shall be not less than the amount listed in the relevant item, shall submit, pursuant to the provisions of the Rules of the Fair Trade Commission, a written report on the business of the said corporation and its subsidiaries to the Fair Trade Commission within three months from the end of each business year; provided, however, that this shall not apply if the said corporation is a subsidiary of another corporation.
- 法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等(以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。)の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額(当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額)とする。
- The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the amount of income of a specified foreign subsidiary, etc. prescribed in paragraph (1) of said Article (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraphs (1) to (3) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to said income (where the amount listed in item (i) pertaining to said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) pertaining to said amount of income from the amount listed in item (ii) pertaining to said amount of income):
- 法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等(以下この条及び次条第一項から第三項までにおいて「特定外国子会社等」という。)の各事業年度の決算に基づく所得の金額に係る第一号に掲げる金額及び第二号に掲げる金額の合計額から当該所得の金額に係る第三号に掲げる金額を控除した残額(当該所得の金額に係る第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る第三号に掲げる金額との合計額を控除した残額)とする。
- The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 68-90, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in item (iii) pertaining to the income of a specified foreign subsidiary, etc. prescribed in paragraph (1) of said Article (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraphs (1) to (3) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in item (i) and the amount listed in item (ii) pertaining to said income (where the amount listed in item (i) pertaining to said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) pertaining to said income from the amount listed in item (ii) pertaining to said income):
- 国税庁の当該職員、連結親法人の納税地の所轄税務署若しくは所轄国税局の当該職員又は連結子法人の本店若しくは主たる事務所の所在地の所轄税務署若しくは所轄国税局の当該職員は、当該連結法人が第六項に規定する帳簿書類又はその写しを遅滞なく提示し、又は提出しなかつた場合において、当該連結法人の各連結事業年度における国外関連取引に係る第一項に規定する独立企業間価格を算定するために必要があるときは、その必要と認められる範囲内において、当該連結法人の当該国外関連取引に係る事業と同種の事業を営む者に質問し、又は当該事業に関する帳簿書類を検査することができる。
- Where a consolidated parent corporation or consolidated subsidiary corporation has failed to present or submit the books and documents or copies thereof prescribed in paragraph (6) without delay, the relevant official of the National Tax Agency, the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the consolidated parent corporation's place for tax payment or the relevant official of the Tax Office or Regional Taxation Bureau having jurisdiction over the location of the head office or principal office of the consolidated subsidiary corporation may, when it is necessary for the calculation of the said consolidated corporation's arm's length price prescribed in paragraph (1) which pertains to a foreign affiliated transaction in each consolidated business year, ask questions of a person who is engaged in a business that is the same type as the said consolidated corporation's business involving the said foreign affiliated transaction, or inspect the books and documents concerning the said business, to the extent considered necessary for such calculation.
- 研究所は、通則法第二十九条第二項第一号に規定する中期目標の期間(以 下この項において「中期目標の期間」という。)の最後の事業年度に係る通則法第四十四条第一項又は第二項の規定による整理を行った後、同条第一項の規定に よる積立金があるときは、その額に相当する金額のうち経済産業大臣の承認を受けた金額を、当該中期目標の期間の次の中期目標の期間に係る通則法第三十条第 一項の認可を受けた中期計画(同項後段の規定による変更の認可を受けたときは、その変更後のもの)の定めるところにより、当該次の中期目標の期間における 前条に規定する業務の財源に充てることができる。
- Pertaining to the last business year of the period for mid-term objectives (hereinafter referred to as the 'period for mid-term objectives' in this paragraph) prescribed in Article 29, paragraph (2), item (i) of the Act on General Rules, if, after the Institute has conducted the adjustments pursuant to the provisions of Article 44, paragraph (1) or paragraph (2) of the Act on General Rules, there are reserve funds pursuant to paragraph (1) of said Article, the Institute may appropriate, from among the amount equivalent to those reserve funds, the amount for which approval has been obtained from the Minister of Economy, Trade and Industry, as a financial resource for the operations prescribed in the preceding Article in the next period for mid-term objectives, pursuant to the mid-term plan (or modified mid-term plan if approval for a change pursuant to the provisions of the second sentence of said paragraph has been obtained) for which the approval specified in Article 30, paragraph (1) of the Act on General Rules has been obtained pertaining to said next period for mid-term objectives following the relevant period for mid-term objectives.
- 法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額は、同条第一項に規定する特定外国子会社等(以下この条及び次条第一項から第四項までにおいて「特定外国子会社等」という。)の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額及び同項第二号に掲げる金額の合計額から当該所得の金額に係る同項第三号に掲げる金額を控除した残額(当該所得の金額に係る同項第一号に掲げる金額が欠損の金額である場合には、当該所得の金額に係る同項第二号に掲げる金額から当該欠損の金額と当該所得の金額に係る同項第三号に掲げる金額との合計額を控除した残額)とする。
- The amount of undistributed income calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act shall be the remaining amount after deducting the amount listed in Article 39-15, paragraph (1), item (iii) for the income of a specified foreign subsidiary, etc. prescribed in Article 40-4, paragraph (1) of the Act (hereinafter referred to as a 'specified foreign subsidiary, etc.' in this Article and paragraphs (1) to (4) of the following Article) in its settlement of accounts for the relevant business year from the sum of the amount listed in Article 39-15, paragraph (1), item (i) and the amount listed in item (ii) of said paragraph for said income (where the amount listed in item (i) of said paragraph for said income is a loss, said amount of undistributed income shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in item (iii) of said paragraph for said income from the amount listed in item (ii) of said paragraph for said income).
- 第二種特定化学物質を製造し、若しくは輸入する者又は政令で定める製品で第二種特定化学物質が使用されているもの(以下「第二種特定化学物質使用製品」という。)を輸入する者は、経済産業省令で定めるところにより、第二種特定化学物質又は第二種特定化学物質使用製品ごとに、毎年度、当該第二種特定化学物質の製造予定数量若しくは輸入予定数量又は当該第二種特定化学物質使用製品の輸入予定数量その他経済産業省令で定める事項を経済産業大臣に届け出なければならない。ただし、試験研究のため、第二種特定化学物質を製造し、若しくは輸入するとき、又は第二種特定化学物質使用製品を輸入するときは、この限りでない。
- A person who manufactures or imports a Class II Specified Chemical Substance, or a person who imports a product that is specified by Cabinet Order and in which a Class II Specified Chemical Substance is used (hereinafter referred to as a 'product using a Class II Specified Chemical Substance') shall, for each Class II Specified Chemical Substance or each product using a Class II Specified Chemical Substance, notify the Minister of Economy, Trade and Industry, each fiscal year, of the planned quantity of manufacture or planned quantity of import of said Class II Specified Chemical Substance or the planned quantity of import of said product using a Class II Specified Chemical Substance, and other matters specified by Ordinance of the Ministry of Economy, Trade and Industry, pursuant to the provisions of Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that this shall not apply to the case where a person manufactures or imports a Class II Specified Chemical Substance or imports a product using a Class II Specified Chemical Substance for testing and research purposes.
- 前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域(以下この節において「本店所在地国」という。)の外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。以下この節において同じ。)に関する法令(当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。
- The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of the state or territory where the head office or principal office of said affiliated foreign company is located (hereinafter referred to as the 'state of the head office' in this Section) (where there are two or more laws and regulations concerning said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph) with regard to said affiliated foreign company's amount of income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to said calculated amount of income:
- The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of the state or territory where said foreign affiliated person's head office or principal office is located (hereinafter referred to as the 'state of the head office' in this Section) (where there are two or more laws and regulations concerning said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph) with regard to said foreign affiliated person's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to said calculated amount of income:
- 前項第二号の所得の金額は、当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店又は主たる事務所の所在する国又は地域(以下この節において「本店所在地国」という。)の外国法人税(法人税法第六十九条第一項に規定する外国法人税をいう。以下この項において同じ。)に関する法令(当該外国法人税に関する法令が二以上ある場合には、そのうち主たる外国法人税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額に当該所得の金額に係るイからホまでに掲げる金額の合計額を加算した金額から当該所得の金額に係るヘに掲げる金額を控除した残額とする。
- The amount of income set forth in item (ii) of the preceding paragraph shall be the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning foreign corporation taxes (meaning foreign corporation taxes prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph) of the state or territory where said affiliated foreign company's head office or principal office is located (hereinafter referred to as the 'state of the head office' in this Section) (where there are two or more laws and regulations concerning said foreign corporation taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph) with regard to said affiliated foreign company's income in its settlement of accounts for the relevant business year and the sum of the amounts listed in (a) to (e) pertaining to said calculated amount of income and then deducting therefrom the amount listed in (f) pertaining to said calculated amount of income:
- 機構は、石綿健康被害救済法第三十一条第二項及び第十六条の二第一項の規定にかかわらず、当分の間、環境大臣の認可を受けて、石綿健康被害救済基金の一部を取り崩し、当該取り崩した額に相当する金額を石綿健康被害救済業務の事務の執行に要する費用に充てることができる。この場合において、当該取り崩した額に相当する金額については、平成十九年度以降において、石綿健康被害救済法第三十二条第一項の規定により政府から交付された資金のうち石綿健康被害救済業務の事務の執行に要する費用に充てるためのものに相当する金額の一部を、当該取り崩した額に相当する金額に達するまで、石綿健康被害救済基金に組み入れるものとする。
- The Agency may partially break down the Asbestos Health Damage Relief Foundation and appropriate the amount of money corresponding to the said broken down amount to the expense required for execution of the asbestos health damage relief affairs, subject to the approval of the Minister of the Environment for the time being, notwithstanding the provisions of Paragraph 2, Article 31 and Paragraph 1, Article 16-2 of the Asbestos Relief Act. In such case, for the amount of money corresponding to the said broken down amount, the amount of money corresponding to the amount appropriated to the expense required for execution of the asbestos health damage relief affairs shall be partially incorporated into the Asbestos Health Damage Relief Foundation, from the fund granted from the government pursuant to the provision of Paragraph 1, Article 32 of the Asbestos Relief Act after FY 2007, until the amount of money corresponding to the said broken down amount is reached.
- 第五項又は第六項の規定により控除対象外国法人税の額又は個別控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十条第一項の規定による同項に規定する納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する内国法人のこれらの控除をすることとなる事業年度の所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百四十二条第三項本文に規定する国外所得金額の計算上の損金の額として配分するものとする。
- Out of the amount deemed to have been reduced from the amount of creditable foreign corporation tax or individually creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of creditable foreign corporation tax to be paid prescribed in Article 150, paragraph (1) of the Order for Enforcement of the Corporation Tax Act under the provisions of said paragraph or for deduction from the amount exceeding the maximum amount of deduction prescribed in paragraph (3) of said Article under the provisions of said paragraph shall be included in deductible expenses for calculating the amount of income for a business year of a domestic corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of foreign income prescribed in the main clause of Article 142, paragraph (3) of said Order.
- 譲渡事業年度開始の日の前日において、その株式又は出資(金融商品取引所に上場されているものその他これに類するものとして財務省令で定めるものに限る。次号において「上場株式等」という。)に係る第一項第四号の不動産関連法人の特殊関係株主等が当該不動産関連法人の発行済株式の又は出資(当該不動産関連法人が有する自己の株式又は出資を除く。次号において「発行済株式等」という。)の総数又は総額の百分の五を超える数又は金額の株式又は出資(当該特殊関係株主等が次項第三号に掲げる者である場合には、同号の組合財産であるものに限る。)を有し、かつ、その株式又は出資の譲渡をした者が当該特殊関係株主等である場合の当該譲渡
- The transfer of shares or capital contributions in the case where a specially-related shareholder, etc. of the real estate-related corporation referred to in paragraph (1)(iv) pertaining to the shares or capital contributions (limited to those listed in a financial instruments exchange or others specified by an Ordinance of the Ministry of Finance as being similar thereto; referred to as 'listed shares, etc.' in the next item) had owned, on the previous day of the first day of the business year containing the date of transfer, the number or amount of shares or capital contributions accounting for five percent or more of the total number or total amount of the said real estate-related corporation's issued shares or capital contributions (excluding own shares or capital contributions that the said real estate-related corporation owns; referred to as 'issued shares, etc.' in the next item) and the person who transferred the shares or capital contributions is the said specially-related shareholder, etc.;
- 第一項及び第二項の規定にかかわらず、株式会社が最終事業年度について会社法第四百四十四条の規定により当該株式会社及び他の法人に係る連結計算書類(同条第一項に規定する連結計算書類をいう。)を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について再生事件等が係属しているときにおける当該他の法人についての再生手続開始の申立ては、当該株式会社の再生事件等が係属している地方裁判所にもすることができ、当該他の法人について再生事件等が係属しているときにおける当該株式会社についての再生手続開始の申立ては、当該他の法人の再生事件等が係属している地方裁判所にもすることができる。
- Notwithstanding the provisions of paragraph (1) and paragraph (2), where a stock company, as provided for by Article 444 of the Companies Act, has prepared consolidated financial statements (meaning consolidated financial statements prescribed in paragraph (1) of said Article) for the most recent business year with regard to the stock company itself and another juridical person, and reported the contents thereof at an annual shareholders meeting of the stock company, if a rehabilitation case, etc. is pending against the stock company, a petition for commencement of rehabilitation proceedings against such other juridical person may also be filed with the district court before which the rehabilitation case, etc. against the stock company is pending, and if a rehabilitation case, etc. is pending against such other juridical person, a petition for commencement of rehabilitation proceedings against the stock company may also be filed with the district court before which the rehabilitation case, etc. against such other juridical person is pending.
- 第一項及び第二項の規定にかかわらず、株式会社が最終事業年度について会社法第四百四十四条の規定により当該株式会社及び他の法人に係る連結計算書類(同条第一項に規定する連結計算書類をいう。)を作成し、かつ、当該株式会社の定時株主総会においてその内容が報告された場合には、当該株式会社について破産事件等が係属しているときにおける当該他の法人についての破産手続開始の申立ては、当該株式会社の破産事件等が係属している地方裁判所にもすることができ、当該他の法人について破産事件等が係属しているときにおける当該株式会社についての破産手続開始の申立ては、当該他の法人の破産事件等が係属している地方裁判所にもすることができる。
- Notwithstanding the provisions of paragraph (1) and paragraph (2), where a stock company, as provided for by Article 444 of the Companies Act, has prepared consolidated financial statements (meaning consolidated financial statements prescribed in paragraph (1) of said Article) for the most recent business year with regard to the stock company itself and another juridical person, and reported the contents thereof at an annual shareholders meeting of the stock company, if a bankruptcy case, etc. is pending against the stock company, a petition for commencement of bankruptcy proceedings against such other juridical person may also be filed with the district court before which the bankruptcy case, etc. against the stock company is pending, and if a bankruptcy case, etc. is pending against such other juridical person, a petition for commencement of bankruptcy proceedings against the stock company may also be filed with the district court before which the bankruptcy case, etc. against such other juridical person is pending.
- 機構は、第十七条第一号、第二号及び第四号に掲げる業務に係るそれぞれ の勘定において、通則法第二十九条第二項第一号に規定する中期目標の期間(以下「中期目標の期間」という。)の最後の事業年度に係る通則法第四十四条第一 項又は第二項の規定による整理を行った後、同条第一項の規定による積立金があるときは、その額に相当する金額のうち経済産業大臣の承認を受けた金額を、当 該中期目標の期間の次の中期目標の期間に係る通則法第三十条第一項の認可を受けた中期計画(同項後段の規定による変更の認可を受けたときは、その変更後の もの)の定めるところにより、当該次の中期目標の期間における第十五条に規定する業務の財源に充てることができる。
- When NEDO has settled each account for the functions listed in Article 17, item (i), item (ii), and item (iv) pursuant to the provisions of paragraph (1) or paragraph (2) of Article 44 of the Act on General Rules for the final business year of the period for the mid-term target prescribed in Article 29, paragraph (2), item (i) of the Act on General Rules (hereinafter referred to as the 'period for the mid-term target'), and there remain reserve funds as under Article 44, paragraph (1) of said Act, NEDO may appropriate the portion of the amount of reserve funds that has been approved by the Minister of Economy, Trade and Industry for the funds for functions prescribed in Article 15 during the next period for mid-term target following the period for the mid-term target in question, in accordance with the mid-term plan as set forth in Article 30, paragraph (1) of the Act on General Rules for the said next period for mid-term target (when having obtained approval for a change pursuant to the provisions of the second sentence of the said paragraph, in accordance with the mid-term plan after the change).
- 電子情報処理組織(主務大臣の使用に係る電子計算機(入出力装置を含む。以下この号において同じ。)と開示を受ける者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。)を使用して開示を受ける者の使用に係る電子計算機に備えられたファイルに複写させる方法(行政手続等における情報通信の技術の利用に関する法律(平成十四年法律第百五十一号)第三条第一項の規定により同項に規定する電子情報処理組織を使用して開示請求があった場合に限る。) 一件につき百円に〇・五メガバイトまでごとに二百四十円(開示請求に係る年度のファイル記録事項のすべてを複写させる場合にあっては、二百メガバイトまでごとに八百八十円)を加えた額
- By way of allowing a person who receives the disclosure to copy information to a file stored on a computer (including input-output devices; hereinafter the same shall apply in this item) used by said person through use of an electronic data processing system (meaning an electronic data processing system connecting a computer used by the competent minister and a computer used by the person who receives the disclosure through an electric telecommunication line) (limited to cases where a request for disclosure has been made via an electronic data processing system prescribed in Article 3, paragraph (1) of the Act on the Use of Information and Communications Technologies for Administrative Procedures (Act No. 151 of 2002) as prescribed in said paragraph): 100 yen per case plus 240 yen each for every 0.5 MB (in the case of allowing such person to copy all information recorded in the file for the fiscal year for which a request for disclosure has been made, 100 yen per case plus 880 yen each for every 200 MB)
- 電子情報処理組織(主務大臣の使用に係る電子計算機(入出力装置を含む。以下この号 において同じ。)と開示を受ける者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。)を使用して開示を受ける者の使用に係る電 子計算機に備えられたファイルに複写させる方法(行政手続等における情報通信の技術の利用に関する法律(平成十四年法律第百五十一号)第三条第一項の規定 により同項に規定する電子情報処理組織を使用して開示請求があった場合に限る。) 一件につき百円に〇・五メガバイトまでごとに二百四十円(開示請求に係 る年度のファイル記録事項のすべてを複写させる場合にあっては、二百メガバイトまでごとに八百八十円)を加えた額
- By way of allowing a person who receives the disclosure to copy information to a file stored on a computer (including input-output devices; hereinafter the same shall apply in this item) used by said person through use of an electronic data processing system (meaning an electronic data processing system connecting a computer used by the competent minister and a computer used by the person who receives the disclosure through an electric telecommunication line) (limited to cases where a request for disclosure has been made via an electronic data processing system prescribed in Article 3, paragraph (1) of the Act on the Use of Information and Communications Technologies for Administrative Procedures (Act No. 151 of 2002) as prescribed in said paragraph): 100 yen per case plus 240 yen each for every 0.5 MB (in the case of allowing such person to copy all information recorded in the file for the fiscal year for which a request for disclosure has been made, 100 yen per case plus 880 yen each for every 200 MB)
- 前項各号に掲げる取引又は行為以外の事由により一の銀行の主要株主基準値以上の数の議決権の保有者になつた者(国等並びに銀行持株会社及び第五十二条の十七第二項に規定する特定持株会社を除く。以下この条及び第六十五条において「特定主要株主」という。)は、当該事由の生じた日の属する当該銀行の事業年度の終了の日から一年を経過する日(以下この項及び第四項において「猶予期限日」という。)までに銀行の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要の措置を講じなければならない。ただし、当該特定主要株主が、猶予期限日後も引き続き銀行の主要株主基準値以上の数の議決権の保有者であることについて内閣総理大臣の認可を受けた場合は、この限りでない。
- A person who became a holder of voting rights in a Bank which amount to the Lowest Threshold for a Major Shareholder or greater by a means other than the transactions or acts listed in the items of the preceding paragraph (excluding the State, etc., a Bank Holding Company, and a Specified Holding Company prescribed in Article 52-17, paragraph (2); hereinafter referred to as 'Specified Major Shareholder' in this Article and Article 65) shall take necessary measures to cease to be a holder of voting rights in the Bank which amount to the Lowest Threshold for a Major Shareholder or greater by the day on which one year has elapsed from the end of the business year of that Bank including the date on which said cause arose (hereinafter referred to as the 'Last Day of the Grace Period' in this paragraph and paragraph (4)); provided, however, that this shall not apply to the cases where that Specified Major Shareholder has obtained authorization from the Prime Minister to remain as a Holder of Voting rights in a Bank which amounts to the Lowest Threshold for a Major Shareholder or more even after the Last Day of the Grace Period.
- 事業活動(国又は地方公共団体の事務及び事業を含む。以下この条において同じ。)に伴い相当程度多い温室効果ガスの排出をする者として政令で定めるもの(以下「特定排出者」という。)は、毎年度、主務省令で定めるところにより、事業所(事業活動の態様を勘案して事業所によることが適当でないと認められる特定排出者として主務省令で定めるものにあっては、主務省令で定める区分。以下この項、次条第一項、第二十一条の四第二項第二号及び第二十一条の六第二項第二号において同じ。)ごとに、主務省令で定める期間に排出した温室効果ガス算定排出量に関し、主務省令で定める事項を当該事業所に係る事業を所管する大臣(以下「事業所管大臣」という。)に報告しなければならない。
- Parties specified by Cabinet Order as producing considerably high greenhouse gas emissions in conjunction with their business activities (including undertakings of the national government and local governments; the same shall apply hereinafter in this article) shall be hereinafter referred to as 'specified emitters.' For each place of business (or for each division specified by Competent Ministerial Order, in the case of a party designated by Competent Ministerial Order as a specified emitter who should report according to divisions other than places of business in view of the type of business activities; the same shall apply hereinafter in this paragraph, as well as in Article 21-3, Paragraph (1), in Article 21-4, Paragraph (2), Item (ii), and in Article 21-6, Paragraph (2), Item (ii)), specified emitters shall report every fiscal year, as prescribed by Competent Ministerial Order, to the minister who has jurisdiction over the area of business pertaining to the place of business in question (hereinafter referred to as 'minister having jurisdiction over the business in question') on the matters specified by Competent Ministerial Order concerning the carbon dioxide equivalent greenhouse gas emissions produced during a period specified by Competent Ministerial Order.
- 第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。
- Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39, paragraph (1) of the Order for Enforcement of the Corporation Tax Act under the provisions of said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of said Article under the provisions of said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28, paragraph (3) of said Order.
- 前項各号に 掲げる取引又は行為以外の事由により一の銀行の主要株主基準値以上の数の議決権の保有者になつた者(国等並びに銀行持株会社及び第五十二条の十七第二項に 規定する特定持株会社を除く。以下この条及び第六十五条において「特定主要株主」という。)は、当該事由の生じた日の属する当該銀行の事業年度の終了の日 から一年を経過する日(以下この項及び第四項において「猶予期限日」という。)までに銀行の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要 の措置を講じなければならない。ただし、当該特定主要株主が、猶予期限日後も引き続き銀行の主要株主基準値以上の数の議決権の保有者であることについて内 閣総理大臣の認可を受けた場合は、この限りでない。
- A person who became a holder of voting rights of a Bank which amounts to the Major Shareholder Threshold or more by a cause other than the transactions or acts listed in each item of the preceding paragraph (excluding the State, etc., a Bank Holding Company, and a Specified Holding Company prescribed in Article 52-17(2); hereinafter referred to as 'Specified Major Shareholder' in this Article and Article 65) shall take necessary measures so that he/she becomes a person who is no longer a holder of voting rights of the Bank which amounts to the Major Shareholder Threshold or more by the day on which one year has elapsed from the end of the Business Year of that Bank including the date on which said cause arose (hereinafter referred to as the 'Last Day of the Grace Period' in this paragraph and paragraph (4)); provided, however, that this shall not apply to the cases where that Specified Major Shareholder has obtained authorization from the Prime Minister to remain as a Holder of Voting Rights of a Bank which amounts to the Major Shareholder Threshold or more even after the Last Day of the Grace Period.
- 法第六十六条の五第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等(同条第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。)に係るものに係る平均負債残高(当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高(当該事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。)を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。)とする。
- The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 66-5, paragraph (2) of the Act shall be the average balance of liabilities regarding the liabilities owed to a domestic corporation's foreign controlling shareholder, etc. and fund provider, etc. which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 66-5, paragraph (4), item (viii) of the Act; the same shall apply in the following paragraph and paragraph (8)) (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of said assets' book value for the relevant business year; the same shall apply in the following paragraph), such calculated average balance of liabilities shall be said average balance of assets; such average balance of assets shall be referred to as the 'average balance of liabilities after adjustment' in paragraph (8)).
- 法第六十六条の五第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該内国法人の自己資本の額で除して計算した倍数とする。
- The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by Cabinet Order prescribed in Article 66-5, paragraph (2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the domestic corporation's foreign controlling shareholder, etc.; and the multiple number applicable to the amount of equity capital which is calculated as specified by Cabinet Order prescribed in said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the total liabilities for the relevant business year prescribed in said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of said domestic corporation.
- 法第六十八条の八十九第二項に規定する政令で定めるところにより計算した国外支配株主等の資本持分に係る倍数は、同項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人に係る国外支配株主等の資本持分で除して計算した倍数とし、同項に規定する政令で定めるところにより計算した自己資本の額に係る倍数は、同項に規定する当該連結事業年度の総負債に係る平均負債残高から同項に規定する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を当該連結法人の自己資本の額で除して計算した倍数とする。
- The multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. which is calculated as specified by Cabinet Order prescribed in Article 68-89, paragraph (2) of the Act shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in said paragraph and then dividing the calculated average balance of liabilities by the equity interest held by the foreign controlling shareholder, etc. of the consolidated corporation; and the multiple number applicable to the amount of equity capital which is calculated as specified by Cabinet Order prescribed in said paragraph shall be the multiple number obtained by calculating the average balance of liabilities by deducting the average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. calculated as specified by Cabinet Order prescribed in said paragraph from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year prescribed in said paragraph and then dividing the calculated average balance of liabilities by the amount of equity capital of said consolidated corporation.
- 法第六十八条の八十九第二項に規定する国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から控除する政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうち、特定債券現先取引等(法第六十八条の八十九第四項第八号に規定する特定債券現先取引等をいう。次項及び第八項において同じ。)に係るものに係る平均負債残高(当該平均負債残高が当該特定債券現先取引等に係る資産に係る平均資産残高(当該連結事業年度の当該資産の帳簿価額の平均的な残高として合理的な方法により計算した金額をいう。次項において同じ。)を超える場合には、当該平均資産残高。第八項において「調整後平均負債残高」という。)とする。
- The average balance of liabilities pertaining to a specified bond transaction with a repurchase/resale agreement, etc. which is calculated as specified by Cabinet Order and is to be deducted from the average balance of liabilities regarding the liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. prescribed in Article 68-89, paragraph (2) of the Act shall be the average balance of liabilities regarding the liabilities owed to the foreign controlling shareholder, etc. and fund provider, etc. of the consolidated corporation which pertain to a specified bond transaction with a repurchase/resale agreement, etc. (meaning a specified bond transaction with a repurchase/resale agreement, etc. prescribed in Article 68-89, paragraph (4), item (viii) of the Act; the same shall apply in the following paragraph and paragraph (8)) (where said average balance of liabilities exceeds the average balance of assets regarding assets pertaining to a specified bond transaction with a repurchase/resale agreement, etc. (the average balance of assets shall mean the amount calculated by a reasonable method as the average balance of said assets' book value for the relevant consolidated business year; the same shall apply in the following paragraph), such calculated average balance of liabilities shall be said average balance of assets; such average balance of assets shall be referred to as the 'average balance of liabilities after adjustment' in paragraph (8)).
- 第二十四条第一項の規定による有価証券報告書を提出しなければならない会社(第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。次項において同じ。)のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるものは、事業年度ごとに、当該会社の属する企業集団及び当該会社に係る財務計算に関する書類その他の情報の適正性を確保するために必要なものとして内閣府令で定める体制について、内閣府令で定めるところにより評価した報告書(以下「内部統制報告書」という。)を有価証券報告書(同条第八項の規定により同項に規定する有価証券報告書等に代えて外国会社報告書を提出する場合にあつては、当該外国会社報告書)と併せて内閣総理大臣に提出しなければならない。
- A company which is required to submit Annual Securities Reports under Article 24(1) (including companies which have submitted Annual Securities Reports under Article 23-3(4); the same shall apply in the following paragraph) shall, if the Securities issued by the company are those listed in Article 24(1)(i) or the company is otherwise required by a Cabinet Order, submit a report in which evaluation pursuant to the provisions of a Cabinet Office Ordinance is made with regard to its system specified by a Cabinet Office Ordinance as necessary for ensuring appropriateness of statements on finance and accounting and other information concerning the Corporate Group to which the company belongs and concerning the company (hereinafter referred to as an 'Internal Control Report') to the Prime Minister together with an Annual Securities Report (or a Foreign Company Report in cases where Foreign Company Reports are submitted instead of Annual Securities Reports, etc. as defined in Article 24(8) under Article 24(8)) for each business year.
- 法第四十条の四第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 40-4, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) for the relevant business year of a specified foreign subsidiary, etc. (hereinafter referred to as the 'amount of undistributed income' in this paragraph) (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:
- 法第六十六条の六第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 66-6, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) (hereinafter referred to as the 'amount of undistributed income' in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:
- 法第六十八条の九十第一項の未処分所得の金額につき当該未処分所得の金額に係る税額及び剰余金の配当等の額に関する調整を加えた金額は、特定外国子会社等の各事業年度の同条第二項第二号に規定する未処分所得の金額(以下この項において「未処分所得の金額」という。)から次に掲げる金額の合計額を控除した残額(第一号に規定する還付を受けることとなる法人所得税の額が同号に規定する納付をすることとなる法人所得税の額を超えることとなる場合には、未処分所得の金額にその超える部分の金額を加算した金額から第二号に掲げる金額を控除した残額)とする。この場合において、第一号及び第二号に掲げる金額の合計額が当該未処分所得の金額を超えるときは、まず第一号に掲げる金額の控除を行い、次に第二号に掲げる金額の控除を行うものとする。
- The amount obtained as a result of an adjustment to the amount of undistributed income set forth in Article 68-90, paragraph (1) of the Act for the amount of taxes and a dividend of surplus, etc. on said undistributed income shall be the remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90, paragraph (2), item (ii) (hereinafter referred to as the 'amount of undistributed income' in this paragraph) for the relevant business year of a specified foreign subsidiary, etc. (where the amount of corporate income tax to be refunded as prescribed in item (i) exceeds the amount of corporate income tax payable as prescribed in said item, such remaining amount shall be the amount obtained by adding the amount of undistributed income and said excess amount and then deducting therefrom the amount listed in item (ii)). In this case, when the sum of the amounts listed in item (i) and item (ii) exceeds said amount of undistributed income, the amount listed in item (i) shall be deducted first and then the amount listed in item (ii) shall be deducted:
- 配当可能金額 特定外国子会社等の各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額(前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額)から次に掲げる金額の合計額を控除した残額(イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額)をいう。
- The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) of the Act for the relevant business year of a specified foreign subsidiary, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act related to said specified foreign subsidiary, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding said amount of undistributed income and said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):
- 配当可能金額 特定外国子会社等の各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額(前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る同条第一項各号に掲げる連結法人との間の取引につき法第六十八条の八十八第一項若しくは第六十六条の四第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該連結法人に支払われない金額がある場合は、これらの金額を加算した金額)から次に掲げる金額の合計額を控除した残額(イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額)をいう。
- The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 68-90, paragraph (2), item (ii) of the Act for the relevant business year of a specified foreign subsidiary, etc. (where there is any amount of a deductible dividend, etc. prescribed in the preceding paragraph, or where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act are applied to a transaction with a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act pertaining to said specified foreign subsidiary, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to said consolidated corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), the amount obtained by adding said amount of undistributed income and said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):
- 配当可能金額 特定外国子会社等の各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額(前項に規定する控除対象配当等の額がある場合又は当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項若しくは第六十八条の八十八第一項の規定の適用があるときにおいて第一項若しくは第二項の規定による減額をされる所得の金額のうちに当該内国法人に支払われない金額がある場合は、これらの金額を加算した金額)から次に掲げる金額の合計額を控除した残額(イに規定する還付を受けることとなる法人所得税の額がイに規定する納付をすることとなる法人所得税の額を超える場合には、当該未処分所得の金額にその超える部分の金額を加算した金額からロ及びハに掲げる金額の合計額を控除した残額)をいう。
- The amount of a dividend payable: The remaining amount after deducting the sum of the amounts listed as follows from the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) of the Act for the relevant business year of a specified foreign subsidiary, etc. (where there is any amount of deductible dividend, etc. prescribed in the preceding paragraph or where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act are applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that is the domestic corporation of said specified foreign subsidiary, etc. and the amount of income to be reduced pursuant to the provisions of paragraph (1) or paragraph (2) contains any amount that shall not be paid to said domestic corporation, the amount obtained by adding together those amounts to such amount of undistributed income) (where the amount of corporate income tax to be refunded as prescribed in (a) exceeds the amount of corporate income tax payable as prescribed in (a), such remaining amount shall be the amount obtained by adding said amount of undistributed income and said excess amount and then deducting therefrom the sum of the amounts listed in (b) and (c)):
- 前二項の規定は、第二十四条第五項において準用する同条第一項の規定による有価証券報告書を提出しなければならない会社(第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。)のうち政令で定めるものについて準用する。この場合において、第一項中「政令で定めるもの」とあるのは「政令で定めるもの(特定有価証券(第五条第一項に規定する特定有価証券をいう。以下この項において同じ。)の発行者に限る。)」と、「事業年度」とあるのは「当該特定有価証券に係る特定期間(第二十四条第五項において準用する同条第一項に規定する特定期間をいう。)」と、「当該会社の属する企業集団及び当該会社」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産」と読み替えるものとするほか、必要な技術的な読替えは、政令で定める。
- The provisions of the preceding two paragraphs shall apply mutatis mutandis to a company which is required to submit Annual Securities Reports under Article 24(1) as applied mutatis mutandis pursuant to Article 24(5) (including companies which have submitted Annual Securities Reports under Article 23-3(4)) and is specified by a Cabinet Order. In this case, the term 'or the company is otherwise required by a Cabinet Order' in paragraph (1) shall be deemed to be replaced with 'or the company is otherwise required by a Cabinet Order (limited to the Issuer of Regulated Securities (meaning Regulated Securities as defined in Article 5(1); hereinafter the same shall apply in this paragraph)'; the term 'business year' in paragraph (1) shall be deemed to be replaced with 'Specified Period (meaning Specified Period as defined in Article 24(1) as applied mutatis mutandis pursuant to Article 24(5)) designated for the Regulated Securities'; the term 'the Corporate Group to which the company belongs' in paragraph (1) shall be deemed to be replaced with 'asset investment or other similar businesses conducted by the company'; and any other necessary technical replacement of terms shall be specified by a Cabinet Order.
- 経済産業大臣は、定型的な約款による契約に基づき、特定の商標、商号その他の表示を使用させ、商品の販売又は役務の提供に関する方法を指定し、かつ、継続的に経営に関する指導を行う事業であつて、当該約款に、当該事業に加盟する者(以下「加盟者」という。)が設置している工場等におけるエネルギーの使用の条件に関する事項であつて経済産業省令で定めるものに係る定めがあるもの(以下「連鎖化事業」という。)を行う者(以下「連鎖化事業者」という。)のうち、当該連鎖化事業者が設置しているすべての工場等及び当該加盟者が設置している当該連鎖化事業に係るすべての工場等における第七条第二項の政令で定めるところにより算定したエネルギーの年度の使用量の合計量が同条第一項の政令で定める数値以上であるものをエネルギーの使用の合理化を特に推進する必要がある者として指定するものとする。
- The Minister of Economy, Trade and Industry shall designate a business operator engaged in business in which the business operator authorizes the use of specified trademarks, trade names or other indications, specify the manner of selling goods or providing services and give guidance continuously on management, pursuant to a standard form contract that provides for the matters specified by an Ordinance of the Ministry of Economy, Trade and Industry with regard to the conditions of energy use in factories, etc. which belong to a business operator that participates in said business (hereinafter referred to as a 'franchisee') (this type of business shall hereinafter be referred to as 'chain business' and this type of business operator shall hereinafter be referred to as a 'chain business operator'), for which the total energy consumption for a given business year in all factories, etc. which belong to said chain business operator and all factories, etc. pertaining to said chain business which belong to said franchisee as calculated pursuant to the provision of a Cabinet Order under Article 7, paragraph (2) is beyond the level specified by a Cabinet Order under paragraph (1) of the same Article, as a business operator especially required to promote the rational use of energy.
- イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該内国法人が当該事業年度において当該内国法人に係る国外支配株主等(法第六十六条の五第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十五項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十六条の五第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金額で除して得た割合を乗じて計算した金額
- Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (15) which said domestic corporation pays for the relevant business year to said domestic corporation's foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. as prescribed in Article 66-5, paragraph (4), item (i) of the Act; hereinafter the same shall apply in this Article) and fund provider, etc. (meaning a fund provider, etc. as prescribed in item (ii) of said paragraph; hereinafter the same shall apply in this Article) (such expenses shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 66-5, paragraph (4), item (ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of said interest; such amount of expenses shall be referred to as the 'amount of the guarantee charge, etc. related to taxable income' in the following item) and then multiplying said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph) by the amount listed in (b):
- イに掲げる金額からロに掲げる金額を控除した残額がハに掲げる金額以下である場合 当該連結法人が当該連結事業年度において当該連結法人に係る国外支配株主等(法第六十八条の八十九第四項第一号に規定する国外支配株主等をいう。以下この条において同じ。)及び資金供与者等(同項第二号に規定する資金供与者等をいう。以下この条において同じ。)に支払う第十四項各号に掲げる費用(第十三項第二号又は第三号に規定する場合において、これらの号の資金に係る負債の利子が当該利子の支払を受ける者の課税対象所得(法第六十八条の八十九第四項第九号に規定する課税対象所得をいう。ロにおいて同じ。)に含まれるときに、支払うものに限る。)の金額(次号において「課税対象所得に係る保証料等の金額」という。)に、イに掲げる金額からハに掲げる金額を控除した残額(次号及び次項において「平均負債残高超過額」という。)をロに掲げる金額で除して得た割合を乗じて計算した金額
- Where the remaining amount after deducting the amount listed in (b) from the amount listed in (a) is equivalent to or less than the amount listed in (c): The amount obtained by calculating the amount of expenses listed in the items of paragraph (14) which said consolidated corporation pays for the relevant consolidated business year to its foreign controlling shareholder, etc. (meaning a foreign controlling shareholder, etc. prescribed in Article 68-89, paragraph (4), item (i) of the Act; hereinafter the same shall apply in this Article) and fund provider, etc. (meaning a fund provider, etc. prescribed in item (ii) of said paragraph; hereinafter the same shall apply in this Article) (such expense shall be limited to what is to be paid, in the case prescribed in item (ii) or item (iii) of paragraph (13), when the interest on liabilities pertaining to the funds set forth in those items is included in the taxable income (meaning the taxable income prescribed in Article 68-89, paragraph (4), item (ix) of the Act; the same shall apply in (b)) of the person who is to receive payment of said interest; such amount of expenses shall be referred to as the 'amount of the guarantee charge, etc. related to taxable income' in the following item) and then multiplying said amount of expenses by the ratio obtained by dividing the remaining amount after deducting the amount listed in (c) from the amount listed in (a) (such remaining amount shall be referred to as the 'amount exceeding the average balance of liabilities' in the following item and the following paragraph) by the amount listed in (b):
- 公認会計士は、大会社等の七会計期間(事業年度その他これらに準ずる期間をいう。以下同じ。)の範囲内で政令で定める連続する会計期間(当該連続する会計期間に準ずるものとして内閣府令で定める会計期間にあつては、当該会計期間。以下この項、第三十四条の十一の三及び第三十四条の十一の四第一項において「連続会計期間」という。)のすべての会計期間に係る財務書類について監査関連業務を行つた場合には、当該連続会計期間の翌会計期間以後の政令で定める会計期間に係る当該大会社等の財務書類について監査関連業務を行つてはならない。ただし、当該公認会計士(監査法人の社員である者を除く。)が当該連続会計期間の翌会計期間以後の会計期間に係る当該大会社等の財務書類について監査関連業務を行うことにつき、内閣府令で定めるやむを得ない事情があると認められる場合において、内閣府令で定めるところにより、会計期間ごとに内閣総理大臣の承認を得たときは、この限りでない。
- In a case where a certified public accountant has provided audit-related services concerning financial documents pertaining to all accounting periods (business years or other periods equivalent thereto; the same shall apply hereinafter) of consecutive accounting periods as specified by Cabinet Order (in the case of accounting periods as categorized by Cabinet Office Ordinance as those equivalent to said consecutive accounting periods, said accounting periods; hereinafter referred to as the 'consecutive accounting periods') not exceeding seven accounting periods of a large company, etc., the certified public accountant shall not provide audit-related services concerning the financial documents of said large company, etc. pertaining to an accounting period specified by Cabinet Order which comes in or after the accounting period following said consecutive accounting periods; provided, however, that this shall not apply when an unavoidable circumstance as specified by Cabinet Office Ordinance is found for the provision of audit-related services by said certified public accountant (excluding one who is a partner of an audit corporation) concerning the financial documents of said large company, etc. in or after the accounting period following said consecutive accounting periods and where the approval of the Prime Minster has been gained for each accounting period pursuant to the provisions of a Cabinet Office Ordinance.
- 法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者(同条第一項に規定する国外関連者をいう。)の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得(当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。)が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額(当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。)その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法
- The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the amount calculated by deeming that the income, which arises from a business pertaining to a transaction with a foreign affiliated person set forth in Article 68-88, paragraph (6) of the Act for the business year including the date on which said transaction with a foreign affiliated person was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of said Article) pertaining to said transaction with a foreign affiliated person conducted by said consolidated corporation (where the income arising from said business is not recorded separately from the income arising from other businesses in said financial statements, the income arising from businesses including said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting said transaction with a foreign affiliated person (where the amount of expenses or the value of fixed assets spent or used for said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including said business) or any other levels of such persons' contribution to said income
- 当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人(当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。)が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額(法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額)を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額(次項において「控除対象金額」という。)を控除した残額とする。
- Where a second domestic corporation which is a shareholder, etc. of a first domestic corporation or where domestic corporations related through capital contribution (meaning a single domestic corporation or two or more domestic corporations which have a link with the first domestic corporation and the second domestic corporation through the holding of shares, etc.; the same shall apply in the following paragraph) are interposed between said first domestic corporation and the foreign controlling shareholder, etc. thereof, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of said first domestic corporation by the ratio of the second domestic corporation's or the domestic corporation related through capital contribution's shareholding in the first domestic corporation exceeds the amount of stated capital, etc. of said second domestic corporation or domestic corporation related through capital contribution on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2, item (xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113, paragraph (20)), the amount of equity capital pertaining to the first domestic corporation shall be the remaining amount after deducting from said amount of equity capital, either of the smaller amount of said excess amount or the amount of liabilities owed by the second domestic corporation or the domestic corporation related through capital contribution to the foreign controlling shareholder, etc. and the fund provider, etc. of the first domestic corporation on the same day (refereed to as the 'deductible amount' in the following paragraph).
- 当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人(当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。)が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額(法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額)を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額(次項において「控除対象金額」という。)を控除した残額とする。
- Where any other domestic corporation which is a shareholder, etc. of a consolidated corporation or where domestic corporations related through capital contribution (meaning a single domestic corporation or two or more domestic corporations which have a link with said consolidated corporation and said other domestic corporation through the holding of shares, etc.; the same shall apply in the following paragraph) are interposed between said consolidated corporation and its foreign controlling shareholder, etc., when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of said consolidated corporation by the ratio of said consolidated corporation's shareholding in said other domestic corporation or domestic corporation related through capital contribution exceeds the amount of stated capital, etc. prescribed in Article 39-13, paragraph (22) of said other domestic corporation or domestic corporation related through capital contribution on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2, item (xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to said consolidated corporation shall be the remaining amount after deducting from said amount of equity capital, the smaller amount of either said excess amount or the amount of the liabilities owed by said other domestic corporation or domestic corporation related through capital contribution to the consolidated corporation's foreign controlling shareholder, etc. and fund provider, etc. on the same day (referred to as the 'deductible amount' in the following paragraph).
- 第六十八条(内国法人に係る所得税額の控除)の規定は、外国法人が各事業年度において第百四十一条各号(外国法人に係る法人税の課税標準)に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法 の規定により所得税を課されるもの(同法第百六十一条第五号 (内国法人から受ける配当等)に掲げる配当等で政令で定めるものを除く。)の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額(所得税法第百六十一条第二号 (国内源泉所得)に掲げる対価につき同法第二百十二条第一項 (非居住者又は外国法人の所得に係る源泉徴収義務)の規定により徴収された所得税については、その額のうち、同法第二百十五条 (非居住者の人的役務の提供による給与等に係る源泉徴収の特例)の規定により同項 の規定による徴収が行われたものとみなされる同法第百六十一条第八号 に掲げる給与、報酬又は年金に対応する部分の金額を除く。)」と、同条第二項 中「利子及び配当等」とあるのは「当該国内源泉所得」と読み替えるものとする。
- The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase 'amount of income tax' in Article 68(1) shall be deemed to be replaced with 'amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)'; the phrase 'interest and dividend, etc.' in Article 68(2) shall be deemed to be replaced with 'the relevant domestic source income.'
- 前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。
- Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term 'threefold' in the preceding paragraph shall be deemed to be replaced with 'twofold.'
- 前項の規定を適用する場合において、当該連結法人は、当該連結法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該連結事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該連結法人に係る国外支配株主等の資本持分又は当該連結法人の自己資本の額に係る各倍数とし、当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該連結法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。
- Where the provision of the preceding paragraph shall apply, and the said consolidated corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said consolidated corporation, the said consolidated corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital of the said consolidated corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said consolidated corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant consolidated business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said consolidated corporation. In this case, the term 'threefold' in the preceding paragraph shall be deemed to be replaced with 'twofold.'
- 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額)
- The amount of income or amount of a loss calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the 'provisions of the laws and regulations of Japan' in this item) (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction with a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act related to said specified foreign subsidiary, etc., the amount of income or amount of a loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions)
- 当該各事業年度の決算に基づく所得の金額につき、法人税法第二編第一章第一節第二款から第九款まで(同法第二十三条、第二十六条第一項から第四項まで、第二十八条、第三十八条から第四十一条まで、第五十五条第三項、第五十七条、第五十八条、第五十九条及び第六十一条の十一から第六十一条の十三までを除く。)及び第十一款の規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第五十七条の十、第六十一条の四、第六十五条の七から第六十五条の九まで(法第六十五条の七第一項の表の第十九号に係る部分に限る。)、第六十六条の四第三項、第六十七条の十二及び第六十七条の十三の規定(以下この号において「本邦法令の規定」という。)の例に準じて計算した場合に算出される所得の金額又は欠損の金額(当該特定外国子会社等に係る法第六十八条の九十第一項各号に掲げる連結法人(当該連結法人との間に連結完全支配関係がある他の連結法人を含む。)又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本邦法令の規定の例に準じて計算した場合に算出される所得の金額又は欠損の金額)
- The amount of income or loss calculated, with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 9 (excluding Article 23, Article 26, paragraphs (1) to (4), Article 28, Articles 38 to 41, Article 55, paragraph (3), Article 57, Article 58, Article 59, and Articles 61-11 to 61-13 of the Corporation Tax Act), and Subsection 11 of said Act, and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 57-10, Article 61-4, Articles 65-7 to 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7, paragraph (1) of the Act), Article 66-4, paragraph (3), Article 67-12 and Article 67-13 of the Act (hereinafter referred to as the 'provisions of the laws and regulations of Japan' in this item) (where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act is applied to a transaction with a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act (including other consolidated corporations which have the consolidated full controlling interest with said consolidated corporation) or a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that is the domestic corporation of said specified foreign subsidiary, etc., the amount of income or loss calculated in accordance with the provisions of the laws and regulations of Japan by deeming that the transaction was carried out at the arm's length price prescribed in these provisions)
- 法第六十六条の六第一項各号に掲げる内国法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令(当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額(当該特定外国子会社等と当該内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額)に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十三号及び第十四号に掲げる金額の合計額を控除した残額(本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額)をもつて法第六十六条の六第二項第二号に規定する政令で定める基準により計算した金額とすることができる。
- Notwithstanding the provisions of the preceding paragraph, a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the amount of income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of said specified foreign subsidiary, etc. (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph), (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act is applied to a transaction between said specified foreign subsidiary, etc. and said domestic corporation, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in these provisions), and the sum of the amount listed in items (i) to (xiii) pertaining to said calculated amount of income and then deducting therefrom the amount listed in item (xiii) and item (xiv) pertaining to said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in items (xiv) to (xvi) pertaining to said calculated amount from the sum of the amounts listed in items (i) to (xiii) pertaining to said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 66-6, paragraph (2), item (ii) of the Act:
- 法第六十八条の九十第一項各号に掲げる連結法人は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税に関する法令(当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額(当該特定外国子会社等と当該連結法人(当該連結法人との間に連結完全支配関係がある他の連結法人を含む。)又は法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十八条の八十八第一項又は第六十六条の四第一項の規定の適用がある場合には、当該取引が同項に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額)に当該所得の金額に係る第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る第十四号から第十六号までに掲げる金額の合計額を控除した残額(本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額)をもつて法第六十八条の九十第二項第二号に規定する政令で定める基準により計算した金額とすることができる。ただし、当該他の連結法人が当該特定外国子会社等に係る当該計算した金額につき前項の規定の適用を受けない場合に限る。
- Notwithstanding the provisions of the preceding paragraph, a consolidated corporation listed in the items of Article 68-90, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated, with regard to the income of a specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year, pursuant to the provisions of the laws and regulations concerning corporate income taxes of the state of the head office of said specified foreign subsidiary, etc. (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph), (where the provisions of Article 68-88, paragraph (1) or Article 66-4, paragraph (1) of the Act is applied to a transaction between said specified foreign subsidiary, etc. and said consolidated corporation (including other consolidated corporations which have the consolidated full controlling interest with said consolidated corporation) or domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act, the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in said paragraph), and the sum of the amount listed in items (i) to (xiii) pertaining to said calculated amount of income and then deducting therefrom the amount listed in items (xiv) to (xvi) pertaining to said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amount listed in items (xiv) to (xvi) pertaining to said calculated amount from the sum of the amounts listed in items (i) to (xiii) pertaining to said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 68-90, paragraph (2), item (ii) of the Act; provided, however, that this shall apply only when said other consolidated corporations are not subject to the provisions of the preceding paragraph with regard to said calculated amount pertaining to said specified foreign subsidiary, etc.:
- 法第四十条の四第一項各号に掲げる居住者は、前項の規定にかかわらず、特定外国子会社等の各事業年度の決算に基づく所得の金額につき、当該特定外国子会社等の本店所在地国の法人所得税(本店所在地国若しくは本店所在地国以外の国若しくは地域又はこれらの国若しくは地域の地方公共団体により法人の所得を課税標準として課される税(これらの国若しくは地域又はこれらの国若しくは地域の地方公共団体により課される法人税法施行令第百四十一条第二項各号に掲げる税を含む。)及びこれに附帯して課される法人税法第二条第四十五号に規定する附帯税(利子税を除く。)に相当する税その他当該附帯税に相当する税に類する税をいう。以下この節において同じ。)に関する法令(当該法人所得税に関する法令が二以上ある場合には、そのうち主たる法人所得税に関する法令をいう。以下この項において「本店所在地国の法令」という。)の規定により計算した所得の金額(当該特定外国子会社等と当該特定外国子会社等に係る法第六十六条の六第一項各号に掲げる内国法人との間の取引につき法第六十六条の四第一項又は第六十八条の八十八第一項の規定の適用がある場合には、当該取引がこれらの規定に規定する独立企業間価格で行われたものとして本店所在地国の法令の規定により計算した場合に算出される所得の金額)に当該所得の金額に係る第三十九条の十五第二項第一号から第十三号までに掲げる金額の合計額を加算した金額から当該所得の金額に係る同項第十四号から第十六号までに掲げる金額の合計額を控除した残額(本店所在地国の法令の規定により計算した金額が欠損の金額となる場合には、当該計算した金額に係る同項第一号から第十三号までに掲げる金額の合計額から当該欠損の金額に当該計算した金額に係る同項第十四号から第十六号までに掲げる金額の合計額を加算した金額を控除した残額)をもつて法第四十条の四第二項第二号に規定する政令で定める基準により計算した金額とすることができる。
- Notwithstanding the provisions of the preceding paragraph, a resident listed in the items of Article 40-4, paragraph (1) of the Act may deem that the amount obtained by adding the amount of income calculated pursuant to the provisions of the laws and regulations concerning corporate income taxes in the state of the head office of a specified foreign subsidiary, etc. (meaning taxes to be imposed based on the amount of the company's income in the state of the head office or in a state or territory other than the state of the head office or by local entities in such state or territory including the state of the head office (including taxes listed in the items of Article 141, paragraph (2) of the Order for Enforcement of the Corporation Tax Act to be imposed in such state or territory or by local entities of such state or territory) and taxes equivalent to incidental taxes to be imposed incidentally as prescribed in Article 2, item (xlv) of the Corporation Tax Act (excluding interest tax) and other taxes similar to the tax equivalent to said incidental taxes; hereinafter the same shall apply in this Section) (where there are two or more laws and regulations concerning said corporate income taxes, pursuant to the provisions of the principal ones; hereinafter referred to as the 'laws and regulations of the state of the head office' in this paragraph), with regard to the income of said specified foreign subsidiary, etc. in its settlement of accounts for the relevant business year (where the provisions of Article 66-4, paragraph (1) or Article 68-88, paragraph (1) of the Act are applied to a transaction between said specified foreign subsidiary, etc. and a domestic corporation listed in the items of Article 66-6, paragraph (1) of the Act that relates to said specified foreign subsidiary, etc., the amount of income calculated pursuant to the provisions of the laws and regulations of the state of the head office by deeming that the transaction was carried out at the arm's length price prescribed in those provisions), and the sum of the amounts listed in Article 39-15, paragraph (2), items (i) to (xiii) for said calculated amount of income and then deducting therefrom the sum of the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount of income (where the amount calculated pursuant to the provisions of the laws and regulations of the state of the head office proves to be a loss, said amount shall be the remaining amount after deducting the sum of said amount of loss and the amounts listed in items (xiv) to (xvi) of said paragraph for said calculated amount from the sum of the amounts listed in items (i) to (xiii) of said paragraph for said calculated amount) shall be the amount calculated in accordance with the standards specified by Cabinet Order prescribed in Article 40-4, paragraph (2), item (ii) of the Act.