profit sharesとは 意味・読み方・使い方

(xi) The term "securities" shall mean public bonds, corporate bonds, shares, equity in investment, certificates granting rights to public bonds or shares, bonds, treasury securities, mortgage securities, profit certificates, coupons, dividend certificates, renewal coupons or other securities or certificates specified by Cabinet Order as similar thereto, irrespective of whether they have been materialized or not.発音を聞く 例文帳に追加

十一　「証券」とは、券面が発行されていると否とを問わず、公債、社債、株式、出資の持分、公債又は株式に関する権利を与える証書、債券、国庫証券、抵当証券、利潤証券、利札、配当金受領証、利札引換券その他これらに類する証券又は証書として政令で定めるものをいう。 - 日本法令外国語訳データベースシステム

Article 10 The provision of Article 15 of the Current Act shall apply to the dividend of profit or the distribution of money set forth in Article 293-5, paragraph (1) (Interim Dividend) of the Commercial Code pertaining to a resolution adopted by the board of directors or shareholders meeting in a session held on or after the Effective Date, or to the cancellation of shares set forth in the proviso to Article 212, paragraph (1) or Article 212-2, paragraph (1) (Cancellation of Shares) of said Code; with regard to the dividend of profit or the distribution of money set forth in Article 293-5, paragraph (1) pertaining to a resolution adopted by the board of directors or shareholders meeting in a session held before the Effective Date, the provisions then in force shall remain applicable.発音を聞く 例文帳に追加

第十条　新法第十五条の規定は、施行日以後に開催される取締役会又は株主総会の決議に係る利益の配当若しくは商法第二百九十三条ノ五第一項（中間配当）の金銭の分配又は同法第二百十二条第一項ただし書若しくは第二百十二条ノ二第一項（株式の消却）の株式の消却について適用し、施行日前に開催された取締役会又は株主総会の決議に係る利益の配当又は同法第二百九十三条ノ五第一項の金銭の分配については、なお従前の例による。 - 日本法令外国語訳データベースシステム

Though the distribution company buys power from a generation company and retails the power to a power consumer, a service provider computes an optimum distribution system by initial investiment offers consultation for the efficiency improvement of power distribution to the distribution company, and shares the profit of the distribution company based on the measured value of obtained power distribution efficiency improvement.例文帳に追加

配電会社は発電会社より買電して電力需要家に電力小売を行うが、サービス提供者は配電会社に対して、初期投資による最適配電系統算出と、配電効率化のコンサルテーションの提供を行い、得られる配電効率化の測定値に基づいて配電会社の収益をシェアする。 - 特許庁

However, under the current system, there is limited scope for offsetting profit and loss between financial products. For example, capital losses on shares cannot be offset against interest income on deposits and bonds, and there is a limited (three year) loss-carryforward period. This situation makes it difficult for investors to invest in diverse financial products.発音を聞く 例文帳に追加

しかしながら、現行制度においては、株式の譲渡損失を預金・債券の利子所得と損益通算できない等、金融商品間の損益通算範囲が制限されているほか、損失繰越期間についても限度（３年）があるため、投資家が多様な金融商品に投資しにくい状況にある。 - 金融庁

The high ratio of lending to SMEs by financial institutions in Japan appears to be due to a combination of factors, including the shift in means of financing used by large enterprises from borrowing to corporate bonds and shares due to the development of the direct finance markets, and the higher margin of profit on lending to SMEs rather than large enterprises.例文帳に追加

日本においては直接金融市場の発展により、大企業が借入れから社債や株式に資金調達手段をシフトしてきたことや金融機関にとって中小企業の方が大企業に比べ貸出利鞘が高いこと等の理由より、金融機関の中小企業向け貸出比率が高いと考えられる。 - 経済産業省

(xix) among short-term debts, long-term debts to be repaid within one year, bonds due within a year, bonds payable, and long-term debts, those falling under Short-Term Subordinated Debts (among Long-Term Subordinated Debts, including the amount exceeding the amount equivalent to 50 percent of capital, the total amount of the capital subscriptions or suspense receipts on capital subscriptions, capital surplus, accumulated profit, difference in valuation of stocks, amount paid on a person's own shares or suspense receipts on a person's own shares, and a person's own shares [referred to as the "Amount of Basic Items" in the following paragraph] and the amount equivalent to the total amount of the accumulated depreciation prescribed in the following item);発音を聞く 例文帳に追加

十九　短期借入金、一年内返済長期借入金、一年内償還社債、社債及び長期借入金のうち短期劣後債務に該当するもの（長期劣後債務のうち、資本金、新株式払込金又は新株式申込証拠金、資本剰余金、利益剰余金、株式等評価差額金、自己株式払込金又は自己株式申込証拠金及び自己株式の合計額（次項において「基本的項目の額」という。）の五十パーセントに相当する額を超える額並びに次号に規定する減価したものの累計額の合計額に相当するものを含む。） - 日本法令外国語訳データベースシステム

a) A split-off-type company split wherein a shareholder, etc. of the split corporation prescribed in Article 2(xii)-2 of the Corporation Tax Act (hereinafter referred to as the "split corporation" in this item) involved in the split-off type company split is provided with assets other than the shares (including capital contributions; hereinafter the same shall apply in this item) of the succeeding corporation in a company split or shares of the succeeding parent corporation in a company split involved in the said split-off-type company split (excluding money and other assets provided for the said shareholder, etc. as a dividend of surplus or dividend of profit pertaining to shares, except for assets as a consideration for a company split prescribed in Article 2(xii)-9 of the said Act発音を聞く 例文帳に追加

イ　分割型分割に係る法人税法第二条第十二号の二に規定する分割法人（以下この号において「分割法人」という。）の株主等に当該分割型分割に係る分割承継法人の株式（出資を含む。以下この号において同じ。）又は分割承継親法人の株式のいずれか一方の株式以外の資産（当該株主等に対する株式に係る剰余金の配当又は利益の配当として交付がされた同条第十二号の九に規定する分割対価資産以外の金銭その他の資産を除く。）が交付される分割型分割 - 日本法令外国語訳データベースシステム

(2) With regard to the cases where the new shares prescribed in Article 2, paragraph (13), item (ii) of the Cabinet Order on Inward Direct Investment, etc. prior to the revision by the provision of Article 4 are acquired at the time of the issue of new shares for which the provisions then in force still remain applicable pursuant to the provision of Supplementary Provisions, Article 11 of the Act on the Partial Revision of the Commercial Code, etc. (Act No. 64 of 1990), and the cases where the new shares prescribed in the provision of item (v) of the same paragraph are acquired due to the appropriation of profit for which the provisions then in force still remain applicable pursuant to the provision of Supplementary Provisions, Article 17 of the same Act, the provisions then in force shall remain applicable.発音を聞く 例文帳に追加

２　商法等の一部を改正する法律（平成二年法律第六十四号）附則第十一条の規定によりなお従前の例によることとされる新株の発行に際し第四条の規定による改正前の対内直接投資等に関する政令第二条第十三項第三号に規定する新株を取得する場合及び同法附則第十七条の規定によりなお従前の例によることとされる利益の処分により同項第五号に規定する新株を取得する場合については、なお従前の例による。 - 日本法令外国語訳データベースシステム