domestic bondとは 意味・読み方・使い方

(iii) Where it is found that bonds lent by a foreign controlling shareholder, etc. related to the said domestic corporation to the said domestic corporation (including bonds lent by a third party to the said domestic corporation based on guarantees for the said domestic corporation's liabilities offered by the said foreign controlling shareholder, etc.) have been provided to any other third party as security and have been transferred in a bond transaction with a repurchase/resale agreement (meaning a bond transaction with a repurchase/resale agreement prescribed in Article 42-2(1) of the Act; the same shall apply in paragraph (27)) or lent in a cash-secured bond lending transaction (meaning a cash-secured bond lending transaction prescribed in Article 66-5(4)(viii) of the Act; the same shall apply in paragraph (27)) and thereby the said other third party has provided the said domestic corporation with funds: The said third party and other third party.発音を聞く 例文帳に追加

三　当該内国法人に係る国外支配株主等から当該内国法人に貸し付けられた債券（当該国外支配株主等が当該内国法人の債務の保証をすることにより、第三者から当該内国法人に貸し付けられた債券を含む。）が、他の第三者に、担保として提供され、債券現先取引（法第四十二条の二第一項に規定する債券現先取引をいう。第二十七項において同じ。）で譲渡され、又は現金担保付債券貸借取引（法第六十六条の五第四項第八号に規定する現金担保付債券貸借取引をいう。第二十七項において同じ。）で貸し付けられることにより、当該他の第三者が当該内国法人に対して資金を供与したと認められる場合における当該第三者及び他の第三者 - 日本法令外国語訳データベースシステム

(i) Interest, etc. listed in Article 161(iv) (Domestic Source Income), which is interest on bearer government or company bonds or distribution of profit based on a bearer beneficiary certificate of a loan trust, bond investment trust or publicly offered bond investment trust: The amount received発音を聞く 例文帳に追加

一　第百六十一条第四号（国内源泉所得）に掲げる利子等のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配　その支払を受けた金額 - 日本法令外国語訳データベースシステム

It also finds that there is scope for some sources of long-term financing, including local currency bond markets, domestic capital markets, and institutional investors to play a larger role for investment.例文帳に追加

また、レポートは、現地通貨建て債券市場、国内資本市場、機関投資家を含む長期資金のいくつかの供給源には、投資のために、より大きな役割を果たす余地がある、としている。 - 財務省

Japan has been actively promoting monetary and financial cooperation among the East Asian countries, and has put forth the Asian Bond Market Initiative (ABMI) to utilize domestic savings in Asian countries in regional investments.発音を聞く 例文帳に追加

我が国は、東アジア域内における通貨・金融協力を積極的に推進しており、「アジア債券市場育成イニシアティブ」を通じて、アジアにおいて貯蓄が投資により良く活用されるよう支援しています。 - 財務省

The establishment of efficient domestic bond markets is also important. Prudential limitations in the banking system to reduce the risk of excessive exposure to short-term capital flows may be appropriate in some circumstances.発音を聞く 例文帳に追加

効率的な国内債券市場の創設も重要である。短期の資本フローへの過度のエクスポージャーによるリスクを減らすため、銀行システムにおけるプルーデンシャルの観点からの制限が適切である場合もある。 - 財務省

To provide an asset management device capable of improving investment efficiency in addition to achievement of a management goal by automatically changing an investment ratio of managed product in response to a change of a market circumstance even in a case of diversified investment to financial products such as a domestic bond and foreign bond.例文帳に追加

国内債券や外国債券等の金融商品に分散投資する場合であっても、市場状況の変化に対応し、自動的に運用商品の投資割合を変更することで、運用目標を達成したうえで、投資効率をより高めることができる資産運用装置を提供すること。 - 特許庁

(2) Where the provision of the preceding paragraph shall apply, and the said domestic corporation has any liabilities arising from a specified bond transaction with a repurchase/resale agreement, etc. among its liabilities owed to a foreign controlling shareholder, etc. and a fund provider, etc. that are related to the said domestic corporation, the said domestic corporation may use, as the multiple number applicable to the equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital of the said domestic corporation, the multiple number applicable to the equity interest held by a foreign controlling shareholder, etc. related to the said domestic corporation or applicable to the amount of equity capital, which is calculated pursuant to the method specified by a Cabinet Order based on [1] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the liabilities owed to the said foreign controlling shareholder, etc. and fund provider, etc., or [2] the average balance of liabilities calculated by deducting the average balance of liabilities regarding the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the average balance of liabilities regarding the total liabilities for the relevant business year, and thereby determine the amount calculated by deducting the amount of interest on liabilities, etc. arising from the specified bond transaction with a repurchase/resale agreement, etc. calculated pursuant to the method specified by a Cabinet Order from the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation, to be the amount of interest on liabilities, etc. payable to the foreign controlling shareholder, etc. and fund provider, etc. that are related to the said domestic corporation. In this case, the term "threefold" in the preceding paragraph shall be deemed to be replaced with "twofold."発音を聞く 例文帳に追加

２　前項の規定を適用する場合において、当該内国法人は、当該内国法人に係る国外支配株主等及び資金供与者等に対する負債のうちに特定債券現先取引等に係る負債があるときは、当該国外支配株主等及び資金供与者等に対する負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高又は当該事業年度の総負債に係る平均負債残高から政令で定めるところにより計算した特定債券現先取引等に係る平均負債残高を控除して計算した平均負債残高を基礎として政令で定めるところにより計算した国外支配株主等の資本持分又は自己資本の額に係る各倍数を当該内国法人に係る国外支配株主等の資本持分又は当該内国法人の自己資本の額に係る各倍数とし、当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額から政令で定めるところにより計算した特定債券現先取引等に係る負債の利子等の額を控除した金額を当該内国法人に係る国外支配株主等及び資金供与者等に支払う負債の利子等の額とすることができる。この場合において、前項中「三倍」とあるのは、「二倍」とする。 - 日本法令外国語訳データベースシステム

Voluntary working groups have been established to further discuss a range of key issues crucial to further development of the domestic and regional bond markets, such as, securitization, credit guarantee, promotion of local currency denominated bonds, credit rating, and foreign exchange transactions and settlement issues.発音を聞く 例文帳に追加

証券化、信用保証、現地通貨建て債券の推進、格付機関及び外国為替・決済システムといった、国内および域内の債券市場のさらなる育成のために重要な一連の課題をさらに議論するため、任意参加のワーキンググループがいくつか設置された。 - 財務省