ordinary assetsとは 意味・読み方・使い方

(e) lease investment assets (excluding Bankruptcy or Reorganization Claims, etc. of which collection is evidently impossible Within a Year) in non-ownership-transfer finance lease transactions, which were generated based on Ordinary Transactions, or which were generated based on transactions other than Ordinary Transactions and whose due date falls Within a Year;発音を聞く 例文帳に追加

ホ　所有権移転外ファイナンス・リース取引におけるリース投資資産（破産更生債権等で一年内に回収されないことが明らかなものを除く。）のうち、通常の取引に基づいて発生したもの及び通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するもの - 日本法令外国語訳データベースシステム

Specifically, a bill amending the Small and Medium Enterprise Credit Insurance Law was submitted to the 166th ordinary session of the Diet, which will allow public credit insurance to be attached to the fund raising of SMEs using liquid assets as security. The new law is scheduled to take effect from July 2007.例文帳に追加

具体的には、流動資産を担保とした中小企業の資金調達に公的信用保証を付けることを可能とする中小企業信用保険法の改正法案を第166回通常国会に提出し、2007年7月以降施行予定である。 - 経済産業省

Article 68 (1) The chairman shall submit a business report, a balance sheet, a statement of the settlement of accounts and an inventory of assets (hereinafter referred to as "documents relating to settlement of accounts") to the auditors at least one week prior to the date of the ordinary general meeting, and shall keep such documents at its principal office.発音を聞く 例文帳に追加

第六十八条　会長は、通常総会の開催日の一週間前までに、事業報告書、貸借対照表、収支決算書及び財産目録（以下「決算関係書類」という。）を監事に提出し、かつ、これらを主たる事務所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

(ii) Where the individual conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the individual additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the individual in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas4 operations" in this Article) and the overseas operations were performed by a person other than the individual and the said assets were transferred from such other person to the individual under ordinary trade terms, and vice versa, should have arisen from such domestic operations発音を聞く 例文帳に追加

二　その個人が国外又は国内において製造等（採取を含む。以下この号において同じ。）をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合（当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。）　当該譲渡により生ずる所得のうち、その個人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務（以下この条において「国内業務」という。）と国外において行なう業務（以下この条において「国外業務」という。）とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその個人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(ii) Where the corporation conducts an act of manufacturing, etc. (including extraction; hereinafter the same shall apply in this item) outside or in Japan, and then transfers, in or outside Japan, respectively, inventory assets acquired through the said act of manufacturing, etc. (including the case where the corporation additionally conducts another act of manufacturing, etc. in or outside Japan, respectively, with regard to the said inventory assets, and then transfers inventory assets thus acquired): Part of the whole income arising from the said transfer which, if the operations performed by the corporation in the course of conducting the said transfer or act of manufacturing, etc. were divided into those performed in Japan (hereinafter referred to as "domestic operations" in this Article) and those performed outside Japan (hereinafter referred to as "overseas3 operations" in this Article) and the overseas operations were performed by a person other than the corporation and the said assets were transferred from such other person to the corporation under ordinary trade terms, and vise versa, should have arisen from such domestic operations;発音を聞く 例文帳に追加

二　その法人が国外又は国内において製造等（採取を含む。以下この号において同じ。）をし、かつ、当該製造等により取得したたな卸資産をそれぞれ国内又は国外において譲渡する場合（当該たな卸資産につきそれぞれ国内又は国外において更に製造等をした後譲渡する場合を含む。）　当該譲渡により生ずる所得のうち、その法人が行なう当該譲渡又は製造等に係る業務を国内において行なう業務（以下この条において「国内業務」という。）と国外において行なう業務（以下この条において「国外業務」という。）とに区分し、他の者が国外業務を行ない、かつ、当該他の者とその法人との間において通常の取引の条件に従つて当該資産の譲渡が行なわれたものとした場合にその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

In relation to this, it has been pointed out that the market-based finance which triggered the global financial crisis was the type that had inclined toward highly leveraged derivatives transactions and re-securitization businesses in pursuit of short-term profits, and therefore it was far from the type of market-based finance that is expected to meet the demand for credit of the real economy and contributing to the formation of the ordinary people's assets発音を聞く 例文帳に追加

また、この関連で、今次の金融危機の発端ともなった市場型金融は、短期的な収益獲得を狙った高レバレッジのデリバティブ取引や再証券化ビジネスといった方向に拡大したものであり、必ずしも実体経済の資金需要を支え、人々の資産形成に貢献するという意味での市場型金融ではなかった面があるとの指摘があった - 金融庁

This Ordinance is a document issued from the Meiji Government to Okura-sho as a notice of Dajokan, stating that among the lands and buildings of castles across the country that had belonged to the Department of War, those that are to be retained by the Army for military purposes will be kept, meaning they will continue to be national administrative assets, and the other lands and buildings will be disposed of, meaning they will be national ordinary properties managed by and to be disposed of by Okura-sho.発音を聞く 例文帳に追加

明治政府から太政官達書として大蔵省に発せられた文書で、今まで全国の城郭の土地建物については、陸軍省所管財産であったが、今後陸軍が軍用の財産として残す部分については存城処分、すなわち引き続き陸軍省所管の国有財産行政財産とするも、それ以外については廃城処分、すなわち大蔵省所管の国有財産普通財産に所管換えし、大蔵省において処分すべし、とした。 - Wikipedia日英京都関連文書対訳コーパス

Article 4-2 Where a domestic corporation (limited to an ordinary corporation or a cooperative, etc.; excluding the corporations listed below) and other domestic corporation(s) (limited to ordinary corporations; excluding a corporation under liquidation proceedings, specific purpose company prescribed in Article 2(3) of the Act on Securitization of Assets (Definitions), and any other corporation specified by a Cabinet Order) in which the former domestic corporation has a full controlling interest (meaning a relationship specified by a Cabinet Order as a relationship whereby one party directly or indirectly holds the whole of the issued shares of or capital contributions to the other party (excluding the shares or capital contributions held by the other party); hereinafter the same shall apply in this Article) have all obtained approval from the Commissioner of the National Tax Agency for paying corporation tax via such controlling domestic corporation as taxpayer, these corporations shall pay corporation tax via the controlling domestic corporation as taxpayer pursuant to this Act:発音を聞く 例文帳に追加

第四条の二　内国法人（普通法人又は協同組合等に限るものとし、次に掲げる法人を除く。）及び当該内国法人との間に当該内国法人による完全支配関係（発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の全部を直接又は間接に保有する関係として政令で定める関係をいう。以下この条において同じ。）がある他の内国法人（普通法人に限るものとし、清算中の法人、資産の流動化に関する法律第二条第三項　（定義）に規定する特定目的会社その他政令で定める法人を除く。）のすべてが当該内国法人を納税義務者として法人税を納めることにつき国税庁長官の承認を受けた場合には、これらの法人は、この法律の定めるところにより、当該内国法人を納税義務者として法人税を納めるものとする。 - 日本法令外国語訳データベースシステム