calculated as expenseとは 意味・読み方・使い方

i) 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 the said consolidated 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 - 日本法令外国語訳データベースシステム

(i) The expense of designated medical care for services and supports for persons with disabilities (excluding dietary therapy and life therapy; the same shall apply in this item) is the amount equivalent to 90/100 of the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment; provided, however, that shall be an amount calculated pursuant to the provision in the Cabinet Order within the range of the amount calculated pursuant to the method used in health insurance for calculating the amount of expenses required for medical treatment for such medical care if an amount equivalent to 10/100 of the total expenses amount which persons with disabilities, or others awarded support grants required for designated medical care for services and supports for persons with disabilities in the same month surpasses the amount prescribed in the Cabinet Order as considering influences of such amount on domestic accounts of persons with disabilities, or others awarded grants, their conditions of disabilities, and other circumstances.発音を聞く 例文帳に追加

一　当該指定自立支援医療（食事療養及び生活療養を除く。以下この号において同じ。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額の百分の九十に相当する額。ただし、当該支給認定障害者等が同一の月における指定自立支援医療に要した費用の額の合計額の百分の十に相当する額が、当該支給認定障害者等の家計に与える影響、障害の状態その他の事情をしん酌して政令で定める額を超えるときは、当該指定自立支援医療につき健康保険の療養に要する費用の額の算定方法の例により算定した額の範囲内において政令で定めるところにより算定した額 - 日本法令外国語訳データベースシステム

(2) The provisions of the Collection Act (excluding the provisions of Article 4 and Articles 22 through 25) shall apply to the collection of the labor insurance premiums pursuant to the provision of the preceding paragraph. In such case, the term "and labor welfare services" in Paragraph 2, Article 12 of the Collection Act shall be deemed to be replaced with ", labor welfare services and the payment of the special survivor benefit set forth in Paragraph 1, Article 59 (hereinafter referred to as "the special survivor benefit") of the Act on Asbestos Health Damage Relief (hereinafter referred to as "the Asbestos Relief Act");" the term "the amount of the expense," with "the amount of the expense, the amount of the expense required for the payment of the special survivor benefit;" the term "shall be ... . The same shall apply in Paragraph 1, Article 20)" in Paragraph 3 of the same article, with "shall be ... . The same shall apply to Paragraph 1, Article 20) and the amount of the special survivor benefit (excluding the special survivor lump sum payment paid in the case of Item 2, Article 62 of the Asbestos Relief Act, the special survivor benefit pertaining to a person suffering from any of the diseases caused by engaging in specific activities for a long period of time and prescribed in the Ordinance of the Ministry of Health, Labour and Welfare (limited to a person prescribed in the Ordinance of the Ministry of Health, Labour and Welfare for each business prescribed in the Ordinance of the Ministry of Health, Labour and Welfare, considering the employment period, etc. in the said business) (this special survivor benefit shall be referred to as "the special survivor benefit pertaining to a person afflicted with a specified disease"), and the special survivor benefit pertaining to the class 3 special insured person) (The amount of the special survivor pension set forth in Paragraph 2, Article 59 of the Asbestos Relief Act shall be calculated as prescribed in the Ordinance of the Ministry of Health, Labour and Welfare);" and the term ", the expense required for the insurance benefit pertaining to a person afflicted with a specified disease," with ", the expense required for the insurance benefit pertaining to a person afflicted with a specified disease, the expense required for the payment of the special survivor pension of Particle 2, Article 59 of the Asbestos Relief Act, the expense required for the payment of the special survivor benefit pertaining to a person afflicted with a specified disease," and the other necessary replacement of technical terms shall be as prescribed in the Cabinet Order.発音を聞く 例文帳に追加

２　前項の規定による労働保険料の徴収については、徴収法の規定（第四条及び第二十二条から第二十五条までの規定を除く。）を適用する。この場合において、徴収法第十二条第二項中「及び労働福祉事業」とあるのは「、労働福祉事業及び石綿による健康被害の救済に関する法律（以下「石綿健康被害救済法」という。）第五十九条第一項の特別遺族給付金（以下「特別遺族給付金」という。）の支給」と、「費用の額」とあるのは「費用の額、特別遺族給付金の支給に要する費用の額」と、同条第三項中「とする。第二十条第一項において同じ。）」とあるのは「とする。第二十条第一項において同じ。）と特別遺族給付金（石綿健康被害救済法第六十二条第二号の場合に支給される特別遺族一時金、特定の業務に長期間従事することにより発生する疾病であつて厚生労働省令で定めるものにかかつた者（厚生労働省令で定める事業の種類ごとに、当該事業における就労期間等を考慮して厚生労働省令で定める者に限る。）に係る特別遺族給付金（以下この項において「特定疾病にかかつた者に係る特別遺族給付金」という。）及び第三種特別加入者に係る特別遺族給付金を除く。）の額（石綿健康被害救済法第五十九条第二項の特別遺族年金については、その額は、厚生労働省令で定めるところにより算定するものとする。）」と、「、特定疾病にかかつた者に係る保険給付に要する費用」とあるのは「、特定疾病にかかつた者に係る保険給付に要する費用、石綿健康被害救済法第五十九条第二項の特別遺族年金の支給に要する費用、特定疾病にかかつた者に係る特別遺族給付金に要する費用」とするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(ii) Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living: the amount equivalent to 90 percent of the amount calculated according to type of Community-Based Preventive Service of Long-Term Care, after considering the average expenses (excluding the expenses necessary to provide meals and other expenses as determined by an Ordinance of the Ministry of Health, Labour, and Welfare as necessary for daily life) that is calculated after considering the categories of Needed Support Condition, the location of the provider that performs the Designated Community-Based Preventive Service of Long-Term Care Business pertaining to the type of said Community-Based Preventive Service of Long-Term Care, etc., necessary for said Community-Based Preventive Service of Long-Term Care, based on the standards provided by the Minister of Health, Labour, and Welfare (when said calculated amount exceeds the actual expense required for said Designated Community-Based Preventive Service of Long-Term Care, the allowance shall be the actual amount required for said Designated Community-Based Preventive Service of Long-Term Care).発音を聞く 例文帳に追加

二　介護予防小規模多機能型居宅介護及び介護予防認知症対応型共同生活介護　これらの地域密着型介護予防サービスの種類ごとに、要支援状態区分、当該地域密着型介護予防サービスの種類に係る指定地域密着型介護予防サービスの事業を行う事業所の所在する地域等を勘案して算定される当該指定地域密着型介護予防サービスに要する平均的な費用（食事の提供に要する費用その他の日常生活に要する費用として厚生労働省令で定める費用を除く。）の額を勘案して厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定地域密着型介護予防サービスに要した費用の額を超えるときは、当該現に指定地域密着型介護予防サービスに要した費用の額とする。）の百分の九十に相当する額 - 日本法令外国語訳データベースシステム

Article 61 (1) When the amount that is obtained by deducting from the amount calculated pursuant to the provisions of a Cabinet Order as the total amount of each expense required for Preventive Long-Term Care Service (including equivalent service), or Community-Based Service for Preventive Long-Term Care (including equivalent service) that an Insured In-Home Person Requiring Support receives, the total amount of Allowance for Preventive Long-Term Care Service, Exceptional Allowance for Preventive Service of Long-Term Care, Community-Based Preventive Service of Long-Term Care, and Exceptional Allowance for Community-Based Preventive Service of Long-Term Care that are actually paid for the said expenses is significantly large, a Municipality shall pay an Allowance for High-Cost Preventive Long-Term Care Service to said Insured In-Home Person Requiring Support.発音を聞く 例文帳に追加

第六十一条　市町村は、居宅要支援被保険者が受けた介護予防サービス（これに相当するサービスを含む。）又は地域密着型介護予防サービス（これに相当するサービスを含む。）に要した費用の合計額として政令で定めるところにより算定した額から、当該費用につき支給された介護予防サービス費、特例介護予防サービス費、地域密着型介護予防サービス費及び特例地域密着型介護予防サービス費の合計額を控除して得た額が、著しく高額であるときは、当該居宅要支援被保険者に対し、高額介護予防サービス費を支給する。 - 日本法令外国語訳データベースシステム

(2) An amount of special nursing care payment or special payment for training etc. is specified by municipalities for such designated welfare service for persons with disabilities as the amount equivalent to 90/100 of the expenses calculated pursuant to the standard specified by Minister of Health, Labour and Welfare set forth in paragraph 3 of the preceding Article (if the amount surpasses expenses which were actually required for such designated welfare service, etc. (except specified expenses), the amount shall be 90/100 of such expenses which were actually required for such designated welfare service, etc.); for such appropriate welfare service for persons with disabilities as the amount equivalent to 90/100 of the expenses calculated pursuant to the standard specified by Minister of Health, Labour and Welfare by each expense normally required for such appropriate welfare service, etc. for each kind of appropriate welfare service for persons with disabilities (if the amount surpasses expenses which were actually paid for such appropriate welfare service, etc. (except specified expenses), the amount shall be 90/100 of such expenses which were actually required for such appropriate welfare service, etc.).発音を聞く 例文帳に追加

２　特例介護給付費又は特例訓練等給付費の額は、当該指定障害福祉サービス等については前条第三項の厚生労働大臣が定める基準により算定した費用の額（その額が現に当該指定障害福祉サービス等に要した費用（特定費用を除く。）の額を超えるときは、当該現に指定障害福祉サービス等に要した費用の額）の百分の九十に相当する額を、当該基準該当障害福祉サービスについては障害福祉サービスの種類ごとに基準該当障害福祉サービスに通常要する費用（特定費用を除く。）につき厚生労働大臣が定める基準により算定した費用の額（その額が現に当該基準該当障害福祉サービスに要した費用（特定費用を除く。）の額を超えるときは、当該現に基準該当障害福祉サービスに要した費用の額）の百分の九十に相当する額をそれぞれ基準として、市町村が定める。 - 日本法令外国語訳データベースシステム

Article 148 (1) A Municipality, in order to promote fiscal stabilization of Long-Term Care Insurance, with regard to financial resources for the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits pertaining to a Municipality that provides an ordinance based on Article 43, paragraph (3), Article 44, paragraph (6), Article 45, paragraph (6), Article 55, paragraph (3), Article 56, paragraph (6), Article 57, paragraph (6), shall be the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits calculated pursuant to the provisions of a Cabinet Order, as a Municipality may not undertake measures promulgated by said ordinance; the same shall apply in the following paragraph), the disbursements necessary for Community Support Projects, the disbursements necessary for payment of Fiscal Stability Funds contribution, and the expense necessary for repayment of Borrowings for Fund Project among those disbursements to be imposed by a special account concerning said Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, in cooperation with other Municipalities based on an adjustment rate of insurance premiums, may conduct a project to provide adjustments mutually among Municipalities (hereinafter referred to as "Municipal Mutual Fiscal Stabilization Project" in this Article and the following Article).発音を聞く 例文帳に追加

第百四十八条　市町村は、介護保険の財政の安定化を図るため、その介護保険に関する特別会計において負担する費用のうち介護給付及び予防給付に要する費用（第四十三条第三項、第四十四条第六項、第四十五条第六項、第五十五条第三項、第五十六条第六項又は第五十七条第六項の規定に基づき条例を定めている市町村に係る当該介護給付及び予防給付に要する費用については、当該条例による措置が講じられないものとして政令で定めるところにより算定した当該介護給付及び予防給付に要する費用とする。次項において同じ。）、地域支援事業に要する費用、財政安定化基金拠出金の納付に要する費用並びに基金事業借入金の償還に要する費用の財源について、政令で定めるところにより、他の市町村と共同して、調整保険料率に基づき、市町村相互間において調整する事業（以下この条及び次条において「市町村相互財政安定化事業」という。）を行うことができる。 - 日本法令外国語訳データベースシステム

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:発音を聞く 例文帳に追加

第六十六条の八　第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。）につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの事実が生じた日を含む事業年度開始の日前十年以内に開始した各事業年度（以下この条において「前十年以内の各事業年度」という。）において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内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た金額（この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。）があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム