final settlement of accountsとは 意味・読み方・使い方

Article 184 (1) When a liquidation trustee has completed the duties, the liquidation trustee shall, without delay, settle the final accounts related to trust affairs and request approval for the settlement of accounts from all of the beneficiaries (if there is a trust caretaker at the time in question, from the trust caretaker) and vested right holders as of the time of the termination of the trust (hereinafter collectively referred to as the "beneficiaries, etc." in this Article).発音を聞く 例文帳に追加

第百八十四条　清算受託者は、その職務を終了したときは、遅滞なく、信託事務に関する最終の計算を行い、信託が終了した時における受益者（信託管理人が現に存する場合にあっては、信託管理人）及び帰属権利者（以下この条において「受益者等」と総称する。）のすべてに対し、その承認を求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

After ending business and personal temporary settlement processing, a POS terminal presents a whole total sum obtained by adding the merchandise total sum of both temporary settlement (processing steps S1, S2), and executes final settlement processing for calculating the business and personal deposit and the change amount to adjust the accounts of the whole merchandise based on the input deposit amount (processing steps S3, S4).例文帳に追加

ＰＯＳ端末は、業務用と個人用の仮締め処理が終了した後に両仮締めの商品合計金額を足した全体合計金額の提示を行い（処理ステップＳ１，Ｓ２）、入力預かり金額に基づいて商品全体の会計が合うように業務用と個人用それぞれの預かり金額および釣り金額を算出する最終締め処理を実行する（処理ステップＳ３，Ｓ４）。 - 特許庁

Article 61 (1) With regard to matters concerning the application of the provisions of Part II, Chapter I, Section 3 (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) of the Act that are applied mutatis mutandis pursuant to Article 145, paragraph (1) (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter I, Section 3 of the preceding Part (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) shall apply mutatis mutandis. In this case, the term "The name of its representative" in Article 31, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form), Article 32, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form in the Case of the Provisional Settlement of Accounts), Article 34, paragraph (1), item (ii) (Matters to Be Entered in Final Return Form), Article 36, item (ii) (Matters to Be Entered in an Application Form for Extending the Due Date for Filing a Final Return Form), Article 36-2, item (ii) (Matters to Be Entered in an Application Form for Special Provisions for Extending the Due Date for Filing a Final Return Form), Article 36-3, item (ii) (Matters to Be Entered in a Written Notice for Canceling Special Provisions for Extending the Due Date for Filing a Final Return Form), and Article 36-4, item (ii) (Matters to Be Entered in Claim Form for a Refund by Carrying Back Losses) shall be deemed to be replaced with "The name of its representative and the name of the person responsible for the operation or management of its business in Japan or its assets in Japan"; and the term "statement classified by items of accounts" in Article 33, item (ii) (Documents to Be Attached to Interim Return Form in the Case of Provisional Settlement of Accounts) and Article 35, item (iii) (Documents to Be Attached to a Final Return Form) shall be deemed to be replaced with "statement classified by items of accounts (limited to the part concerning the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 (Calculation of the Amount of Income Categorized as Income from Domestic Sources) of the Act)."発音を聞く 例文帳に追加

第六十一条　法第百四十五条第一項（外国法人に対する準用）において準用する法第二編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定の適用に係る事項については、前編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定を準用する。この場合において、第三十一条第一項第二号（中間申告書の記載事項）、第三十二条第一項第二号（仮決算をした場合の中間申告書の記載事項）、第三十四条第一項第二号（確定申告書の記載事項）、第三十六条第二号（確定申告書の提出期限の延長申請書の記載事項）、第三十六条の二第二号（確定申告書の提出期限の延長の特例の申請書の記載事項）、第三十六条の三第二号（確定申告書の提出期限の延長の特例の取りやめの届出書の記載事項）及び第三十六条の四第二号（欠損金繰戻しの還付請求書の記載事項）中「代表者の氏名」とあるのは「代表者の氏名及び国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名」と、第三十三条第二号（仮決算をした場合の中間申告書の添付書類）及び第三十五条第三号（確定申告書の添付書類）中「勘定科目内訳明細書」とあるのは「勘定科目内訳明細書（法第百四十二条（国内源泉所得に係る所得の金額の計算）に規定する国内源泉所得に係る所得の金額の計算に係る部分に限る。）」とそれぞれ読み替えるものとする。 - 日本法令外国語訳データベースシステム

For the final settlement of accounts, local account books had to be submitted to the Shimo kanjosho (financial office) by October in the following year or within three years under special circumstances for auditing and general local accounting, where the balance of payments was reported by the local governor in front of higher officers such as roju, wakadoshiyori, kanjo ginmiyaku, kanjo bugyo, kanjo kumigashira, and the account books were returned to the local governor with postscripts by kanjo ginmiyaku, kanjo bugyo and kanjo kumigashira attached, certified seals were affixed by the roju and wakadoshiyori in charge of finance, and a stitching seal and a verification seal were affixed by the roju in charge of finance.発音を聞く 例文帳に追加

地方勘定帳は翌年の10月までに提出を義務付けられ、特別な事情がある場合でも3年以内に勘定仕上げをして下勘定所に提出し、監査を経たのちに老中・若年寄・勘定吟味役・勘定奉行・勘定組頭らの前で代官が改めて収支報告をする地方総勘定が行われ、勘定吟味役・勘定奉行・勘定組頭の奥書と老中・勝手掛担当の若年寄による奥印、勝手方老中の綴目印と調印を行って代官に返却された。 - Wikipedia日英京都関連文書対訳コーパス

(7) When calculating the amount listed in Article 39-15(1)(i) with regard to the income of a specified foreign subsidiary company, etc. in its settlement of accounts for the relevant business year pursuant to the provisions of paragraph (1), if there is any amount to be included in deductible expenses in the relevant business year, pursuant to the provisions of Article 33 and Article 42 to Article 53 of the Corporation Tax Act and the provisions of Article 43, Article 45-2, Article 52-2, Article 57-5, Article 57-6, Article 57-8, Article 65-7 to Article 65-9 (limited to the part pertaining to item (xix) of the table in Article 65-7(1) of the Act), Article 67-12(2) and Article 67-13(2) of the Act, whose provisions shall be applicable under the provisions of the said item, the said amount shall be included in deductible expenses for calculating the amount of adjusted income for the relevant business year, only when detailed statements concerning the inclusion of the said amount in deductible expenses are attached to a final return form; provided, however, that when a final return form has not been submitted or a final return form has been submitted without detailed statements concerning the inclusion of the said amount in deductible expenses, the district director shall, when he/she finds that there was any compelling reason therefor, apply the provisions of the main clause of this paragraph, only when the said detailed statements have been submitted.発音を聞く 例文帳に追加

７　第一項の規定により特定外国子会社等の各事業年度の決算に基づく所得の金額に係る第三十九条の十五第一項第一号に掲げる金額の計算をする場合において、同号の規定によりその例に準ずるものとされる法人税法第三十三条及び第四十二条から第五十三条までの規定並びに法第四十三条、第四十五条の二、第五十二条の二、第五十七条の五、第五十七条の六、第五十七条の八、第六十五条の七から第六十五条の九まで（法第六十五条の七第一項の表の第十九号に係る部分に限る。）、第六十七条の十二第二項及び第六十七条の十三第二項の規定により当該各事業年度において損金の額に算入されることとなる金額があるときは、確定申告書に、当該金額の損金算入に関する明細書の添付がある場合に限り、当該金額を当該各事業年度の調整所得金額の計算上、損金の額に算入する。ただし、税務署長は、確定申告書の提出がなかつた場合又は当該損金算入に関する明細書の添付がない確定申告書の提出があつた場合において、その提出又は添付がなかつたことについてやむを得ない事情があると認めるときは、当該明細書の提出があつた場合に限り、この項本文の規定を適用することができる。 - 日本法令外国語訳データベースシステム

(2) An interim return form or final return form that a foreign corporation files, which states matters listed in the items of Article 72, paragraph (1) (Matters to Be Entered in Interim Return Form in the Case of Provisional Settlement of Accounts, etc.) of the Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Act, shall be attached with the following documents (in the case where the following documents are created as an electromagnetic record (meaning a record made by an electronic method, a magnetic method, or any other method not recognizable to human senses, which is used for information processing by computer; hereinafter the same shall apply in this paragraph) or where an electromagnetic record containing information to be entered in the following documents has been created in lieu of creation of such documents, documents stating the details of the information contained in the electromagnetic record), in addition to documents prescribed in Article 72, paragraph (2) or Article 74, paragraph (2) (Documents to Be Attached to Final Return Form) of the Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Act and in Article 33 or Article 35 as applied mutatis mutandis pursuant to the preceding paragraph; provided, however, that in the case where a foreign corporation files an interim return form under Article 72, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 145, paragraph (1) of the Act, documents listed in item (ii) are not required to be attached:発音を聞く 例文帳に追加

２　外国法人の提出する法第百四十五条第一項において準用する法第七十二条第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書又は確定申告書には、法第百四十五条第一項において準用する法第七十二条第二項又は第七十四条第二項（確定申告書の添付書類）及び前項において準用する第三十三条又は第三十五条に規定する書類のほか、次の各号に掲げるもの（当該各号に掲げるものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この項において同じ。）で作成され、又は当該各号に掲げるものの作成に代えて当該各号に掲げるものに記載すべき情報を記録した電磁的記録の作成がされている場合には、これらの電磁的記録に記録された情報の内容を記載した書類）を添付しなければならない。ただし、法第百四十五条第一項において準用する法第七十二条第一項の規定による中間申告書を提出する場合は、第二号に掲げるものを添付することを要しない。 - 日本法令外国語訳データベースシステム