appropriation of surplusとは 意味・読み方・使い方

b) 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.発音を聞く 例文帳に追加

ロ　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。） - 日本法令外国語訳データベースシステム

Article 452 A Stock Company may, by resolution of a shareholders meeting, make the appropriation of its surplus, including, but not limited to, the disposition of loss and funding of voluntary reserves (excluding those provided for in the preceding Division and those which dispose of the property of the Stock Company, including, but not limited to, dividends of surplus). In such cases, the Stock Company shall decide on the amount of such appropriation of surplus and other matters prescribed by the applicable Ordinance of the Ministry of Justice.発音を聞く 例文帳に追加

第四百五十二条　株式会社は、株主総会の決議によって、損失の処理、任意積立金の積立てその他の剰余金の処分（前目に定めるもの及び剰余金の配当その他株式会社の財産を処分するものを除く。）をすることができる。この場合においては、当該剰余金の処分の額その他の法務省令で定める事項を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

(1) A Member Commodity Exchange shall create an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss (hereinafter referred to as "Settlement related Documents, etc.").発音を聞く 例文帳に追加

１ 会員商品取引所は、主務省令で定めるところにより、財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案（以下「決算関係書類等」という。）を作成しなければならない。 - 経済産業省

Article 66 (1) A Member Commodity Exchange shall create an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss (hereinafter referred to as "Settlement related Documents, etc.").発音を聞く 例文帳に追加

第六十六条　会員商品取引所は、主務省令で定めるところにより、財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案（以下「決算関係書類等」という。）を作成しなければならない。 - 日本法令外国語訳データベースシステム

(xv) When a person has failed to include matters which should be included in the articles of incorporation, a member register, a Trading Participant register, minutes, an inventory of property, a balance sheet, a profit and loss statement, a business report, a proposed appropriation of surplus, a proposed appropriation of loss or a settlement of accounts or has included a false statement発音を聞く 例文帳に追加

十五　定款、会員名簿、取引参加者名簿、議事録、財産目録、貸借対照表、損益計算書、業務報告書、剰余金処分案、損失処理案又は決算報告書に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム

(xv) When a person has failed to include matters which should be included in the articles of incorporation, a member register, a Trading Participant register, minutes, an inventory of property, a balance sheet, a profit and loss statement, a business report, a proposed appropriation of surplus, a proposed appropriation of loss or a settlement of accounts or has included a false statement発音を聞く 例文帳に追加

十五 定款、会員名簿、取引参加者名簿、議事録、財産目録、貸借対照表、損益計算書、業務報告書、剰余金処分案、損失処理案又は決算報告書に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 経済産業省

Article 19 (1) The provisions of Articles 51 through 53 and Article 55 of the New Act shall apply to the publication of the budget for expenses, settlement-related documents, appropriation of surplus, and outline of business operations pertaining to the business year which starts on or after the day of enforcement, and with regard to the public notice of the budget, settlement-related documents, appropriation of surplus, and the business outlines pertaining to the business year which has started prior to the day of enforcement, the provisions then in force shall remain applicable.発音を聞く 例文帳に追加

第十九条　新法第五十一条から第五十三条まで及び第五十五条の規定は、施行日以後に開始する事業年度に係る経費の予算、決算に関する書類、剰余金の処分及び業務概況書の公表について適用し、施行日前に開始した事業年度に係る予算、決算に関する書類、剰余金の処分及び事業の概況の公告については、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

i) 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 the said domestic corporation (such book value shall mean the remaining amount after deducting the amount reserved as a reserve fund by the appropriation of surplus and the amount reserved as a reserve for special depreciation pursuant to the provisions of Article 52-3 or Article 68-41 of the Act (limited to the amount reserved as a reserve fund by the appropriation of surplus) in lieu of reducing the book value of fixed assets by reckoning the amount into expense for accounting purpose発音を聞く 例文帳に追加

一　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 - 日本法令外国語訳データベースシステム