profit reserveとは 意味・読み方・使い方

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.発音を聞く 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

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.発音を聞く 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

(ii) Delivery of money or any other assets by reason of the occurrence of any of the events listed in the items of Article 24(1) of the Corporation Tax Act: The amount equivalent to the amount of profit reserve which is to be decreased due to the delivery発音を聞く 例文帳に追加

二　法人税法第二十四条第一項各号に掲げる事由による金銭その他の資産の交付　その交付により減少することとなる利益積立金額に相当する金額 - 日本法令外国語訳データベースシステム

Upon Benichu's open, he established a store law and employed Rieki-sanbun-shugi (a financial system dividing profits to three categories) to allot the 50% of the net profit to his family, 30% to reserve fund of the main store and 20% to employee's salary, and it was called 'Mitsuwarigin.'発音を聞く 例文帳に追加

「紅忠」は開店と同時に店法を定め、利益三分主義をとり、店の純利益は本家納め、本店積立金と店員配当に分かち、五、三、二の配分率で「三つ割銀」といわれた。 - Wikipedia日英京都関連文書対訳コーパス

(5) The provisions of Article 39-19(9) shall apply mutatis mutandis to the calculation of the amount of profit reserve of a domestic corporation which is a specially-related shareholder, etc. subject to the provisions of Article 66-9-8(1) of the Act.発音を聞く 例文帳に追加

５　第三十九条の十九第九項の規定は、法第六十六条の九の八第一項の規定の適用を受けた特殊関係株主等である内国法人の利益積立金額の計算について準用する。 - 日本法令外国語訳データベースシステム

(5) The provisions of Article 39-119(9) shall apply mutatis mutandis to the calculation of the amount of consolidated profit reserve of a consolidated corporation which is a specially-related shareholder, etc. subject to the provisions of Article 68-93-8(1) of the Act.発音を聞く 例文帳に追加

５　第三十九条の百十九第九項の規定は、法第六十八条の九十三の八第一項の規定の適用を受けた特殊関係株主等である連結法人の連結利益積立金額の計算について準用する。 - 日本法令外国語訳データベースシステム

If she wished to reserve the position, she would not lose the position of the family head even after marriage and kept the right to use and profit from her husband's property, on the other hand, she had to pay expenses including cost of shared living and education fee for their children.発音を聞く 例文帳に追加

この留保をすれば女戸主は婚姻後も戸主の地位を失わず、夫の財産を使用収益する権利を有したが、婚姻後の共同生活の費用、子女の教育費などは女戸主が負担しなければならなかった。 - Wikipedia日英京都関連文書対訳コーパス

Article 45 (1) When a profit is generated based on the profit and loss calculation of the respective accounts under Article 43 for a business year, the JLSC shall offset the loss brought forward from the previous business year. Thereafter, if there is any surplus, the amount of the surplus shall be kept as a reserve. However, this shall not apply when the surplus of the account for business under item (ii) of Article 43 is assigned for use under the provisions of paragraph (3), based on the provision of paragraph (3).発音を聞く 例文帳に追加

第四十五条　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、損益計算において利益を生じたときは、前事業年度から繰り越した損失をうめ、なお残余があるときは、その残余の額は、積立金として整理しなければならない。ただし、同条第二号に掲げる業務に係る勘定において、第三項の規定により同項の使途に充てる場合は、この限りでない。 - 日本法令外国語訳データベースシステム