deferred taxとは 意味・読み方・使い方

(2) With regard to the amount of deferred tax assets belonging to fixed assets and the amount of deferred tax liabilities belonging to fixed liabilities, only the difference shall be indicated as deferred tax assets or deferred tax liabilities in fixed assets or fixed liabilities.発音を聞く 例文帳に追加

２　固定資産に属する繰延税金資産の金額及び固定負債に属する繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として固定資産又は固定負債に表示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

Article 16-7 (1) With regard to the amount of deferred tax assets belonging to current assets and the amount of deferred tax liabilities belonging to current liabilities, only the difference shall be indicated as deferred tax assets or deferred tax liabilities in current assets or current liabilities.発音を聞く 例文帳に追加

第十六条の七　流動資産に属する繰延税金資産の金額及び流動負債に属する繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として流動資産又は流動負債に表示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

Study of the introduction of proper regulatory treatment of deferred tax assets in calculating capital adequacy ratios発音を聞く 例文帳に追加

・ 繰延税金資産の自己資本への算入適正化ルールの検討 - 金融庁

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting?発音を聞く 例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。 - 金融庁

(xv) deferred tax assets (limited to those related to assets belonging to fixed assets);発音を聞く 例文帳に追加

十五　繰延税金資産（固定資産に属する資産に関連するものに限る。） - 日本法令外国語訳データベースシステム

a tax-deferred pension plan for employees of unincorporated businesses or for self-employed persons発音を聞く 例文帳に追加

非法人企業の従業員または自営業の人のための繰り延べ課税年金計画 - 日本語WordNet

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? With regard to the inclusion of deferred tax assets in Tier 1 capital, attention should be paid to Paragraph 7, Article 5, Paragraph 8, Article 17, Paragraph 3, Article 28, and Paragraph 3, Article 40 of the Notification.例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。なお、繰延税金資産の基本的項目への算入については、告示第５条第７項、第17条第８項、第28条第６項及び第40条第７項に留意する。 - 金融庁

1. deferred tax assets related to assets belonging to current assets or liabilities belonging to current liabilities;発音を聞く 例文帳に追加

（１）　流動資産に属する資産又は流動負債に属する負債に関連する繰延税金資産 - 日本法令外国語訳データベースシステム