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profit contributionの部分一致の例文一覧と使い方

該当件数 : 32



例文

DEFINED CONTRIBUTION PROFIT MANAGEMENT SYSTEM例文帳に追加

確定拠出年金収益管理システム - 特許庁

Figure 2.1.25 "Social indicators" and operating profit ratio (analysis by level of social contribution)例文帳に追加

第2-1-25図 「社会指標」と営業利益率(社会貢献度水準による分析 - 経済産業省

A consolidated contribution profit calculation part 22 calculates an upstream consolidated contribution profit and a consolidated contribution profit from the product data held in a product data holding part 12, the part data held in a part data holding part 19 and manufacture data held in a manufacture data holding part 17.例文帳に追加

連結貢献利益計算部22は、製品データ保持部12に保持された製品データ、部品データ保持部19に保持された部品データ、製造データ保持部17に保持された製造データから上流連結貢献利益及び連結貢献利益を計算する。 - 特許庁

Figure 2.1.27 "Social indicators" and operating profit ratio (analysis by degree of improvement in social contribution)例文帳に追加

第2-1-27図 「社会指標」と営業利益率(社会貢献度の改善度による分析) - 経済産業省

例文

To provide a production management method and a production management program that can compute profit contribution in a flow of production of products and appropriately obtain production value information about the products in relation to a profit contribution destination.例文帳に追加

当該製品の生産の流れの中における利益貢献を算出し、利益貢献先に対する当該製品の生産価値情報を適切に得ることができる生産管理方法及び生産管理プログラムを提供する。 - 特許庁


例文

A product data transmission part 13 transmits product data 5b including the calculated upstream consolidated contribution profit to the parent product production location, and a part data transmission part 20 transmits part data 6b including the calculated consolidated contribution profit to the part production location.例文帳に追加

計算された上流連結貢献利益を含む製品データ5bを、製品データ送信部13が親製品生産箇所へ送信し、計算された連結貢献利益を含む部品データ6bを、部品データ送信部20が部品生産箇所へ送信する。 - 特許庁

When distributing the profit to the original editing material right holder, a contribution degree from the aspect of contents of the original editing material content in the target secondary content related to the profit generation is obtained, and a profit amount distributed to each original editing material right holder is determined by a distribution ratio based on the contribution degree.例文帳に追加

原編集素材権利者に利益を配分するのにあたっては、利益発生に関連した対象副次コンテンツにおける原編集素材コンテンツのコンテンツ内容的な側面から見た貢献度を求め、この貢献度に基づいた配分比率により、原編集素材権利者ごとに配分する利益金額を決定する。 - 特許庁

The product evaluation device 100 finds the ratio of the number of answers indicating environmental performance as a motive of answers of the questionnaires as a profit contribution ratio caused by environmental performance.例文帳に追加

製品評価装置100は、アンケートの回答のうち、「環境性能」を動機とした回答数の割合を「環境性能に起因した利益寄与率」として求める。 - 特許庁

To perform a customer service based on gross margin results and to provide a proper customer service to real regular customers according to the degree of the profit contribution of a store side.例文帳に追加

粗利実績をベースとした顧客サービスが可能となり、店側の利益貢献度に照らした本来の上得意先に対して、適切な顧客サービスを提供する。 - 特許庁

例文

Article 3 (1) A limited liability partnership agreement (a "Partnership Agreement") takes effect when it is agreed that an individual or a juridical person will make a capital contribution and each of the parties will jointly conduct profit-oriented business activities in which its maximum liability is limited to its capital contribution amount, and when each of the parties fully makes payment or delivery in relation to its own capital contribution. 例文帳に追加

第三条 有限責任事業組合契約(以下「組合契約」という。)は、個人又は法人が出資して、それぞれの出資の価額を責任の限度として共同で営利を目的とする事業を営むことを約し、各当事者がそれぞれの出資に係る払込み又は給付の全部を履行することによって、その効力を生ずる。 - 日本法令外国語訳データベースシステム

例文

(2) The amount specified in the following items shall be subtracted from the amount of the accumulated profit of a Member Commodity Exchange only in the cases listed in said respective items; provided, however, that the amount equivalent to the book value of the property repaid by the repayment of the contribution shall not be deducted from the amount of the accumulated profit: 例文帳に追加

2 会員商品取引所の利益剰余金の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。ただし、出資の払戻しにより払い戻した財産の帳簿価額に相当する額は、利益剰余金の額からは控除しないものとする。 - 日本法令外国語訳データベースシステム

The results of both the analyses by the level of social contribution and the analysis by the degree of improvement in social contribution displayed a clear correlation with the operating profit ratio for all of the top group, middle group and lowest group, but showed no correlation with ROE as the results overlapped for the three groups (Figs. 2.1.25, 2.1.26, 2.1.27, 2.1.28).例文帳に追加

分析結果によると、社会貢献度水準による分析、社会貢献度の改善度による分析ともに、営業利益率との関係で見ると、上位グループ、中位グループ、下位グループとの明確な相関が表れたが、ROEとの関係で見ると、3グループの結果が重なり相関が見られなかった(第2-1-25図、第2-1-26図、第2-1-27図、第2-1-28図)。 - 経済産業省

A person having information capable of being a subscription target of another person contributes it to a home page operated by a qualified person, and discloses guidance for subscription of contribution contents on the home page through examination of profit or the like by an electronic tax certificate server 107 or the like as the need arises.例文帳に追加

他人の購読対象となり得る情報を有する者は、有資格者の運営するホームページに寄稿し、必要に応じて電子納税証明サーバ107等による収益等の審査を経て、このホームページに寄稿内容の購読の手引きを公開する。 - 特許庁

Then, the cartridge 2 in which the information is written in a storage medium is collected from a user, and the information is collected and summed so that the contribution of the agent who manufactures each electronic equipment to the consumption of the consumable article can be calculated, and some profit can be returned to the agent.例文帳に追加

そこで、その情報が記憶媒体に書き込まれたカートリッジ2を、ユーザから回収して、その情報を収集、集計することにより、各電子機器を製造等する業者の、消耗品の消費に対する貢献度を算出し、何らかの利益を還元する。 - 特許庁

Article 288 The contract specified by a Cabinet Order prescribed in Article 161(xii) (Domestic Source Income) of the Act shall be a contract in which one party promises to make a capital contribution to the business of the counter party and the counter party promises to allocate profit arising from the said business. 例文帳に追加

第二百八十八条 法第百六十一条第十二号(国内源泉所得)に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。 - 日本法令外国語訳データベースシステム

Article 184 The contract specified by a Cabinet Order prescribed in Article 138(xi) (Domestic Source Income) of the Act shall be a contract in which one party promises to make a capital contribution to the business of the counter party and the counter party promises to allocate profit arising from the said business. 例文帳に追加

第百八十四条 法第百三十八条第十一号(国内源泉所得)に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。 - 日本法令外国語訳データベースシステム

Also, I would like to reiterate that if replenishment of the FSO is required in the future, the IDB, as the largest cooperative for assisting economic development and poverty reduction in the region, should also make utmost contribution by transferring net profit of the Ordinary Capital (OC) to the FSO. 例文帳に追加

また、将来、FSOの増資が必要となった場合には、域内の経済発展・貧困削減の支援を目的とするコーポラティブ(協同組合)であるIDB自身が、通常資金(OC)からFSOへの純益移転という形で、最大限の貢献を行うことが極めて重要であることを強調しておきたいと思います。 - 財務省

Article 1 The purpose of this Act is to promote sound development of business activities jointly carried out by an individual or a juridical person by establishing a system regarding partnership agreements for jointly conducting business activities for profit, which agreements provide that the liability of a partner is limited to its capital contribution amount, and thereby contributing to the furtherance of the economic vitality of our country. 例文帳に追加

第一条 この法律は、共同で営利を目的とする事業を営むための組合契約であって、組合員の責任の限度を出資の価額とするものに関する制度を確立することにより、個人又は法人が共同して行う事業の健全な発展を図り、もって我が国の経済活力の向上に資することを目的とする。 - 日本法令外国語訳データベースシステム

An intellectual property assessment and management part 10 classifies the intellectual property into either of a profit contribution group for contributing to profits of a holder of the intellectual property, and others utilization group which are to be utilized for a person other than the holder of the intellectual property or a discard recommendation group which are to be discarded on the basis of the technology assessment data and the property assessment data.例文帳に追加

知財評価管理部10は、技術評価データ及び資産評価データに基づいて、知的財産の保有者の収益に貢献する収益貢献類、知的財産の保有者以外の者への活用を図るべきである他者活用類又は廃棄をすべきである廃棄推奨類のいずれかに知的財産を分類する。 - 特許庁

Purchase history data recorded with purchase history showing which customer has bought how much and what merchandise are collected, a sales support server 7 grasps how much each customer contributes to the sales and profit of a retail shop 1 from the collected purchase history data, and attaches significance of the customer in the retail shop 1 or a head office to each customer in accordance with the degree of the contribution.例文帳に追加

どの顧客がどのような商品をどれだけ購入したかという購買履歴を記録した購買履歴データを収集し、収集した購買履歴データから、販売支援サーバ7が、各顧客がどれだけ小売店1の売上げ及び利益に貢献したかを把握し、その貢献の度合いに応じて、小売店1又は上記本社における顧客の重要度を各顧客に付与する。 - 特許庁

Thus, it has been a common practice in the animation production industry to set up a production committee for each animation work to make decisions under a council system of not only a production company but also other interested parties providing tangible assets including a TV station, movie company, marketing firm and advertising agency so that each participant can reap a profit commensurate with its contribution to the whole process.例文帳に追加

このためこれまでは、アニメ制作業界においては、採算性を確保するために、制作会社だけでなく、TV局、映画会社、販売会社、広告会社等有形資産を提供する関係者がそれに見合った利益を獲得することができるよう、アニメ作品ごとに関係者間の合議制による制作委員会を設置して意思決定を行うことが一般的であった。 - 経済産業省

With regard to the application of the provisions of Part 2, Chapter 2, Section 2, Subsection 1 and Subsection 5, and Chapter 3, Section 6, Subsection 2 of the Corporate Computation Rules for the case of an Incorporation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the - 132 - term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same rule shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit,” respectively. 例文帳に追加

会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第 二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用について は、「直前の資本金の額」とあるのは「直前の出資金又は資本金の額」と、「直前の資本準 備金」とあるのは「直前の加入金又は資本準備金」と、「直前のその他資本剰余金」とあ るのは「直前の資本剰余金又はその他資本剰余金」と、「直前の利益準備金」とあるのは 「直前の法定準備金又は利益準備金」と、「直前のその他利益剰余金」とあるのは「直前 の利益剰余金又はその他利益剰余金」と、同規則第七十七条中「資本金の額」とあるのは 「出資金又は資本金の額」と、第七十八条中「直前の資本金、資本剰余金及び利益剰余金」 とあるのは「直前の出資金、資本金、加入金、資本剰余金、法定準備金及び利益剰余金」 と、「資本金の額」とあるのは「出資金又は資本金の額」と、「資本準備金の額」とあるの は「加入金又は資本準備金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金 又はその他資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金又は利益準 備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金又はその他利益剰余金 の額」とする。 - 経済産業省

(5) Where no provision setting forth the value as provided in the preceding paragraph exists, or where it is recognized under the preceding paragraph that the amount of the value to be paid in accordance with the relevant provision(s) is unreasonable, the amount of the value under paragraph (3) shall be determined by taking into consideration the amount of profit to be received by the employer, etc. from the invention, the employer, etc.'s burden, contribution, and treatment of the employee, etc. and any other circumstances relating to the invention. 例文帳に追加

5 前項の対価についての定めがない場合又はその定めたところにより対価を支払うことが同項の規定により不合理と認められる場合には、第三項の対価の額は、その発明により使用者等が受けるべき利益の額、その発明に関連して使用者等が行う負担、貢献及び従業者等の処遇その他の事情を考慮して定めなければならない。 - 日本法令外国語訳データベースシステム

Article 60-12 With regard to the application of the provisions of Part II, Chapter II, Section 2, Subsection 1 and Subsection 5, and Chapter III, Section 6, Subsection 2 of the Ordinance on Accounting of Companies for the case of a Consolidation-Type Merger of a Member Commodity Exchange and an Incorporated Commodity Exchange, the phrase, "amount of stated capital immediately prior to" shall be deemed to be replaced with, "contribution or amount of stated capital immediately prior to"; the term, "capital reserve immediately prior to" shall be deemed to be replaced with, "membership fee or capital reserve immediately prior to"; the phrase, "other Capital Surplus immediately prior to" shall be deemed to be replaced with, "Capital Surplus and other Capital Surplus immediately prior to"; the phrase, "earned reserve immediately prior to" shall be deemed to be replaced with "statutory capital or earned reserve immediately prior to"; the phrase, "other accumulated profit immediately prior to" shall be deemed to be replaced with, "accumulated profit or other accumulated profit immediately prior to"; the phrase, "amount of stated capital" in Article 77 of the same Ordinance shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "stated capital, Capital Surplus, and accumulated profit immediately prior to" in Article 78 shall be deemed to be replaced with, "contributions, stated capital, membership fees, Capital Surplus, statutory capital, and accumulated profit immediately prior to"; the phrase, "amount of stated capital" shall be deemed to be replaced with, "amount of contributions or stated capital"; the phrase, "amount of capital reserve" shall be deemed to be replaced with, "amount of membership fees or capital reserve"; the phrase, "amount of other Capital Surplus" shall be deemed to be replaced with, "amount of Capital Surplus or other Capital Surplus"; and the phrase, "amount of earned reserve" shall be deemed to be replaced with, "amount of statutory capital or earned reserve", and the phrase, "amount of other accumulated profit" shall be deemed to be replaced with "amount of accumulated profit or other accumulated profit," respectively. 例文帳に追加

第六十条の十二 会員商品取引所と株式会社商品取引所とが新設合併をする場合における会社計算規則第二編第二章第二節第一款及び第五款並びに第三章第六節第二款の規定の適用については、「直前の資本金の額」とあるのは「直前の出資金又は資本金の額」と、「直前の資本準備金」とあるのは「直前の加入金又は資本準備金」と、「直前のその他資本剰余金」とあるのは「直前の資本剰余金又はその他資本剰余金」と、「直前の利益準備金」とあるのは「直前の法定準備金又は利益準備金」と、「直前のその他利益剰余金」とあるのは「直前の利益剰余金又はその他利益剰余金」と、同規則第七十七条中「資本金の額」とあるのは「出資金又は資本金の額」と、第七十八条中「直前の資本金、資本剰余金及び利益剰余金」とあるのは「直前の出資金、資本金、加入金、資本剰余金、法定準備金及び利益剰余金」と、「資本金の額」とあるのは「出資金又は資本金の額」と、「資本準備金の額」とあるのは「加入金又は資本準備金の額」と、「その他資本剰余金の額」とあるのは「資本剰余金又はその他資本剰余金の額」と、「利益準備金の額」とあるのは「法定準備金又は利益準備金の額」と、「その他利益剰余金の額」とあるのは「利益剰余金又はその他利益剰余金の額」とする。 - 日本法令外国語訳データベースシステム

(2) The term "trade association" as used in this Act means any combination or federation of combinations of two or more entrepreneurs having as its principal purpose the furtherance of their common interest as entrepreneurs and shall include the following;, provided, however, that a combination or federation of combinations of two or more entrepreneurs, which has capital, or contribution made by the constituent entrepreneurs, and whose principal purpose is to operate and which is actually operating a commercial, industrial, financial or any other business for profit shall not be included: 例文帳に追加

2 この法律において「事業者団体」とは、事業者としての共通の利益を増進することを主たる目的とする二以上の事業者の結合体又はその連合体をいい、次に掲げる形態のものを含む。ただし、二以上の事業者の結合体又はその連合体であつて、資本又は構成事業者の出資を有し、営利を目的として商業、工業、金融業その他の事業を営むことを主たる目的とし、かつ、現にその事業を営んでいるものを含まないものとする。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)." 例文帳に追加

3 法人が各事業年度において支出した寄附金の額(法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。)のうち当該法人に係る国外関連者に対するもの(同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。)は、当該法人の各事業年度の所得の金額(同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。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項(国外関連者との取引に係る課税の特例)」とする。 - 日本法令外国語訳データベースシステム

It cannot be denied that some companies show hesitation in involving in BOP business stating the reason such as lack of local information or obscurity with regard to contribution toward short-term profit. However, in the middle to long term perspective, an involvement in BOP business by Japanese companies including small-medium business entities are deemed such an innovative challenge toward capturing new markets. Not only that, such companies could gain benefit more or less in ways they get an opportunity in laying out stepping stones to capture prospective middle-income class, enhancing international reputation (evaluation), gathering information that are closely related to the local country, procuring excellent staff in emerging markets, etc.例文帳に追加

現地情報の不足や短期的な収益への貢献の不透明さなどから参入にちゅうちょする企業も少なくないが、中長期的な視点に立つと、中小企業を含め、我が国企業のBOPビジネスへの参入は新たな市場獲得に向けたイノベイティブな挑戦と捉えることができるのみならず、将来の中間層取り込みへの布石及び国際的レピュテーション(評価)の向上、現地に密着した情報の収集、新興国市場における優秀な人材の獲得等、企業にとっての恩恵も少なくないと考えられる。 - 経済産業省

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条 外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで(内国法人の各事業年度の所得の金額の計算)(第四十六条(非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入)及び第六十条の二(協同組合等の事業分量配当等の損金算入)並びに第五款第五目(連結納税の開始等に伴う資産の時価評価損益)及び第六目(分割等前事業年度等における連結法人間取引の損益)を除く。)の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(3) Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term "the next paragraph" in paragraph (1) of the said Article shall be deemed to be replaced with "the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)." 例文帳に追加

3 連結法人が各連結事業年度において支出した寄附金の額(法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。)のうち当該連結法人に係る国外関連者に対するもの(同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。)は、当該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。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項(連結法人の国外関連者との取引に係る課税の特例)」とする。 - 日本法令外国語訳データベースシステム

(1) In the case where a Member Commodity Exchange Surviving an Absorption-Type Merger (which means an Absorption-Type Merger prescribed in Article 140 of the Act; the same shall apply hereinafter through Article 60-7) measures the acquisition cost of the entire property that a Member Commodity Exchange Surviving an Absorption-Type Merger acquires by an Absorption-Type Merger (hereinafter referred to as the "Property subject to an Absorption-Type Merger") by a method of appropriately calculating the current market value of property delivered to Members of a Commodity Exchange Dissolved in an Absorption-Type Merger by the Member Commodity Exchange Surviving an Absorption-Type Merger (hereinafter referred to as the "Consideration of an Absorption-Type Merger") at the time of the merger and the current market value of other Property subject to an Absorption-Type Merger, the amount set forth in the following items of a Member Commodity Exchange Surviving an Absorption-Type Merger shall be the amounts specified in said respective items: (i) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the contribution of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Amount of Contribution immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the current market value of the Consideration of the Absorption-Type Merger (which means the current market value of the consideration of an Absorption-Type Merger and the value of other considerations for the entity conversion of an Absorption-Type Merger which were calculated by an appropriate method; limited to those cases pertaining to contributions of a Member Commodity Exchange Surviving an Absorption-Type Merger; hereinafter the same shall apply in this Article); (ii) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees subsequent to the Absorption-Type Merger”): the sum total of the following amounts: (a) the amount of the membership fees of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the “Membership Fees immediately prior to the Absorption-Type Merger”); (b) the amount determined by the Member Commodity Exchange Surviving an Absorption-Type Merger pursuant to the provisions of an Absorption-Type Merger contract within the scope of the amount obtained by deducting the amount set forth in (b) of the preceding item from the current market value of the Consideration of the Absorption-Type Merger; (iii) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Capital Surplus subsequent to an Absorption-Type Merger”): the amount obtained by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the capital surplus of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to asCapital Surplus immediately prior to an Absorption-Type Merger”);(b) the current market value of the consideration for the Absorption-Type Merger; (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the amount of the statutory capital of the Member Commodity Exchange - 117 - Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the “Amount of Statutory Capital subsequent to the Absorption-Type Merger"): the amount of the statutory capital of a Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Statutory Capital immediately prior to the Absorption-Type Merger"); (v) the amount of the accumulated profit of a Member Commodity Exchange Surviving an Absorption-Type Merger subsequent to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit subsequent to the Absorption-Type Merger"): the amount of the accumulated profit of the Member Commodity Exchange Surviving an Absorption-Type Merger immediately prior to the Absorption-Type Merger (hereinafter referred to as the "Amount of Accumulated Profit immediately prior to the Absorption-Type Merger"). 例文帳に追加

1 吸収合併(法第百四十条 の吸収合併をいう。以下第六十条の七までにおいて同じ。) により吸収合併存続会員商品取引所が承継する財産(以下「吸収合併対象財産」という。) の全部の取得原価を吸収合併に際して吸収合併存続会員商品取引所が吸収合併消滅会員 商品取引所の会員に対して交付する財産(以下「吸収合併対価」という。)の時価その 他当該吸収合併対象財産の時価を適切に算定する方法をもって測定することとすべき場 合において、吸収合併存続会員商品取引所の次の各号に掲げる額は、当該各号に定める 額とする。一吸収合併後の吸収合併存続会員商品取引所の出資金の額(以下「吸収合併後出資金 額」という。) 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の出資金の額(以下「吸収合併直 前出資金額」という。)ロ吸収合併対価時価(吸収合併対価の時価その他適切な方法により算定された吸収 合併再編対価の価額をいう。吸収合併存続会員商品取引所の出資に係るものに限る。 以下この条において同じ。)の範囲内で、吸収合併存続会員商品取引所が吸収合併 契約の定めに従い定めた額 二吸収合併後の吸収合併存続会員商品取引所の加入金の額(以下「吸収合併後加入金 額」という。) 次に掲げる額の合計額 イ吸収合併の直前の吸収合併存続会員商品取引所の加入金の額(以下「吸収合併直 前加入金額」という。) ロ吸収合併対価時価から前号ロに掲げる額を減じて得た額の範囲内で、吸収合併存 続会員商品取引所が吸収合併契約の定めに従い定めた額 三吸収合併後の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合併後資 本剰余金額」という。) イ及びロに掲げる額の合計額からハに掲げる額を減じて得 た額 イ吸収合併の直前の吸収合併存続会員商品取引所の資本剰余金の額(以下「吸収合 併直前資本剰余金額」という。) ロ吸収合併対価時価 ハ第一号ロ及び前号ロに掲げる額の合計額 四吸収合併後の吸収合併存続会員商品取引所の法定準備金の額(以下「吸収合併後法 定準備金額」という。) 吸収合併の直前の吸収合併存続会員商品取引所の法定準備 金の額(以下「吸収合併直前法定準備金額」という。)五吸収合併後の吸収合併存続会員商品取引所の利益剰余金の額(以下「吸収合併後利 益剰余金額」という。) 吸収合併の直前の吸収合併存続会員商品取引所の利益剰余 金の額(以下「吸収合併直前利益剰余金額」という。) - 経済産業省

As you just mentioned, many major banks posted a substantial increase in earnings for the April-June quarter. The financial results of all major banks and other financial institutions for the quarter ended June 30, 2010 became available to the public by last Friday, on July 30. As pointed out just now, the financial results of major banks for the quarter ended June 30 released to the public recently revealed that their gross financial margin—which, as you know, is the profit margindecreased, whereas market-related revenue such as proceeds from selling and purchasing of government bonds and other such financial instruments increased, while service revenue such as sales commission of investment trusts recovered. In addition, credit-related expenses decreased, as relatively few large-scale corporate bankruptcies during the April-June quarter brought about the decrease in the allowance for doubtful accounts, write-offs and so forth. I believe these factors made a positive contribution, and by and large, resulted in an increase in net income on a year-on-year basis. 例文帳に追加

今ご指摘のように、主要行の4-6月期の決算、実は多くの大幅増益となったということでございますが、主要行等の平成22年度の6月期決算は先週の金曜日でございますが、7月30日までに出揃ったところでございますが、今もご指摘のように今般公表された主要行の6月期決算では、資金利益が落ち込む一方、これはご存じのように利ざやですね、落ち込む一方、投資信託の販売手数料など、役務収益が回復している中、国債等の売買といった市場関連収益の増加のほか、与信関連費用が減少したことにより、これはご存じのように大型の会社の倒産というのが比較的この期(4-6月期)少なかったし、まあ、そういったこともございまして、それからそういったことの貸倒引当金、それから償却等が減りましたので、そんなことがプラスに働いたのではないかと思っておりますけれども、最終的な利益は前年同月比ではおおむね増収となりました。 - 金融庁

例文

When Memberscapital is not calculated by applying the provisions of the preceding two Articles or when it is not appropriate to calculate the Memberscapital, the amounts set forth in the following items of a Member Commodity Exchange Established by an Incorporation-Type Merger shall be the amounts specified in such items, respectively: (i) the Amount of Contributions at Establishment: the sum total of the amounts set forth in the following:(a) the amount of the contributions of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital - 129 - (which means when said Member Commodity Exchange Dissolved in an Incorporation-Type Merger is appointed to be a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital prescribed in this item in the case where the entire consideration for an Incorporation-Type Merger received by Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger is the contribution of the Member Commodity Exchange Established by an Incorporation-Type Merger; hereinafter the same shall apply in this Article); (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount of the net assets subject to an Incorporation-Type Merger (which means the amount calculated by deducting the value placed on the Property subject to the Incorporation-Type Merger [limited to liabilities] from the value placed on the Property subject to the Incorporation-Type Merger [limited to assets]; hereinafter the same shall apply in this Article) (in the case where such amount of the net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero) of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (which means a Member Commodity Exchange Dissolved in an Incorporation-Type Merger other than said Member Commodity Exchange Dissolved in an Incorporation-Type Merger or Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits Members' Capital when the consideration of an Incorporation-Type Merger to be delivered to Members of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger does not exist; hereinafter the same shall apply in this Article); (ii) the Amount of Membership Fees at Establishment: the sum total of the amounts set forth in the following: (a) the amount of membership fees immediately prior to an Incorporation-Type - 130 - Merger of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits MembersCapital; (b) the amount determined by a Member Commodity Exchange Dissolved in an Incorporation-Type Merger complying with the provisions of an Incorporation-Type Merger contract (limited to an amount of zero or greater) within the scope of the amount calculated by deducting the amount set forth in (b) of the preceding item from the net assets subject to an Incorporation-Type Merger of Members' Capital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit Members' Capital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero);(iii) the Amount of Capital Surplus at Establishment: the amount calculated by deducting the amount set forth in (c) below, from the sum total of the amounts set forth in (a) and (b); (a) the amount of the Capital Surplus immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits MembersCapital; (b) the amount of the net assets subject to an Incorporation-Type Merger of MembersCapital of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit MembersCapital (in the case where the amount of said net assets subject to an Incorporation-Type Merger is less than zero, the amount shall be zero); (c) the sum total of the amounts set forth in item 1, (b) and in the preceding item, (b); (iv) the Amount of Statutory Capital at Establishment: the amount of the statutory capital immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits MembersCapital; (v) the Amount of Accumulated Surplus at Establishment: the sum total of the amounts set forth in the following: (a) the amount of accumulated profit immediately prior to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which inherits MembersCapital; (b) in the case where the amount of the net assets subject to an Incorporation-Type Merger of a Member Commodity Exchange Dissolved in an Incorporation-Type Merger which does not inherit MembersCapital is less than zero, the amount of such net assets subject to the Incorporation-Type Merger. 例文帳に追加

前二条の規定を適用することにより会員資本を計算することができない場合又は計算す ることが適切でない場合には、新設合併設立会員商品取引所の次の各号に掲げる額は当該 各号に定める額とする。 一設立時出資金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所(新設合併消滅会員商品取引所の会員が受ける 新設合併対価の全部が新設合併設立会員商品取引所の出資である場合において、当 該新設合併消滅会員商品取引所がこの号に規定する会員資本承継消滅会員商品取引 所となることを定めたときにおける当該新設合併消滅会員商品取引所をいう。以下 この条において同じ。)の出資金の額 ロ非会員資本承継消滅会員商品取引所(新設合併消滅会員商品取引所の会員に交付 する新設合併対価が存しない場合における当該新設合併消滅会員商品取引所又は会 員資本承継消滅会員商品取引所以外の新設合併消滅会員商品取引所をいう。以下こ の条において同じ。)の新設合併対象純資産額(新設合併対象財産(資産に限る。) に付すべき価額から新設合併対象財産(負債に限る。)に付すべき価額を減じて得 た額をいう。以下この条において同じ。)(当該新設合併対象純資産額が零未満であ る場合にあっては、零)の範囲内で、新設合併消滅会員商品取引所が新設合併契約 の定めに従い定めた額(零以上の額に限る。)二設立時加入金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の加入金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額(当該新設合併対象 純資産額が零未満である場合にあっては、零)から前号ロに掲げる額を減じて得た 額の範囲内で、新設合併消滅会員商品取引所が新設合併契約の定めに従い定めた額 (零以上の額に限る。)三設立時資本剰余金額イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額 イ会員資本承継消滅会員商品取引所の新設合併の直前の資本剰余金の額 ロ非会員資本承継消滅会員商品取引所の新設合併対象純資産額(当該新設合併対象 純資産額が零未満である場合にあっては、零) ハ第一号ロ及び前号ロに掲げる額の合計額 四設立時法定準備金額会員資本承継消滅会員商品取引所の新設合併の直前の法定準 備金の額 五設立時利益剰余金額次に掲げる額の合計額 イ会員資本承継消滅会員商品取引所の新設合併の直前の利益剰余金の額 ロ非承継消滅会員商品取引所の新設合併対象純資産額が零未満であるときは、当該 新設合併対象純資産額 - 経済産業省




  
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日本法令外国語訳データベースシステム
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