あ

アメリカ合衆国内国歳入庁

internal revenue service（IRS）

採択、導入（会計基準等の）

adoption

圧縮記帳

deferred tax reserves / reduction entry

圧縮記帳積立金

reserve for reduction entry

移動平均法

moving-average method

医療費控除

medical deduction

一時所得

occasional income

印鑑登録証明書

certificate of registered seal

印紙税

stamp tax

営業活動によるキャッシュ・フロー

net cash flow by operating activities

営業債権

trade receivables

営業債務

trade payables

受取手形

note receivebale

受取配当金

dividend income

受取利息

interest income

親会社

parent company

親会社株式

parent company stocks

青色申告の承認申請書

application for blue rethrw approval

売掛金

accounts receivable-trade

売上割戻引当金

provision for sales rebates

売上計上漏れ

omission in total sales

売上原価

cost of sales

売上債権の増減額

decrease (increase) in notes and accounts receivable-trade

預け金

money deposited

トップに戻る

か

キャッシュ・フロー計算書

statement of cash flows

為替換算調整勘定

foreign currency translation adjustment

仮受消費税等

suspense receipt of consumption taxes

仮払金

suspense payments

仮払経理

booking as suspense payments

加算

add to taxable income

可能性が高い

probable

課税取引

taxable transactions

課税所得

taxable income

会計上の見積もり

accounting estimates

会計方針

accounting policies

会社設立

establishment of a company

解釈指針

interpretation

解釈指針委員会

SIC : standing interpretations committee

開業費

business commencement expenses

開発費償却

amortization of development expenses

外形標準課税

size-based taxation

外国為替レート変動の影響

effects of changes in foreign exchange rates

外国税額控除

foreign tax credit

株価算定

stock valuation

株券

share certificates

株式会社

corporation (company limited)

株式交換

share exchange

株式交換契約

share exchange agreement

株式交付費

stock issuance cost

株式報酬

share-based payment

株主資本

shareholders’ equity

株主名簿

register of shareholders

簡易課税制度

simplified tax system

関係会社株式

stocks of subsidiaries and affiliates

関係会社短期借入金

short-term loan payable to subsidiaries and affiliates

関係会社長期借入金

long-term loan payable to subsidiaries and affiliates

関係会社売掛金

accounts receivable from subsidiaries and affiliates

関連会社

affiliated companies

関連会社に対する投資

investments in associates

関連当事者についての開示

related party disclosures

企業会計基準委員会

ASBJ（accounting standards board of japan）

企業結合

business combinations

基準諮問会議

standards advisory council

基礎控除

basic deduction

寄附金控除

contribution deduction

機械及び装置

machinery and equipment

規則主義

rules-based

給与支払事務所等の開始等届出書

tax report for commencement of payroll

給与所得

employment income

給与所得控除

employment income deduction

共同支配企業

jointly controlled entities

共同支配投資企業による非貨幣性資産の拠出

non-monetary contributions by venturers

教育訓練費の税額控除

tax credit for staff training expenses

勤労学生控除

working student deduciton

均等割

levy on per capita basis

金融資産

financial assets

金融商品

financial instruments

金融商品に関する開示の改善

improvement of disclosures about financial Instruments

金融負債

financial liabilities

銀行勘定調整表

bank reconciliation

区（市町村）民税

ward (municipal) tax

偶発債務

contingent liabilities

偶発資産

contingent assets

繰延ヘッジ損益

deferred gains or losses on hedges

繰延資産

deferred assets

繰延税金資産

deferred tax assets

繰延税金資産

deferred tax liabilities

契約にリースが含まれているか否かの判断

determining whether an arrangement contains a lease

継続関与

continuing involvement

継続企業

going concern

健康保険

health insurance

健康保険・厚生年金保険の新規適用届

report of the new application for health insurance / welfare pension insurance

健康保険・厚生年金保険の被保険者資格取得届

report of insured person for health insurance / welfare pension

原価差異

cost variance

原材料

raw materials

原則主義

principles-based

減価償却資産の償却方法の届出書

application for depreciation method of depreciable fixed assets

減価償却累計額

accumulated depreciation

減損

impairment

源泉所得税の納期の特例の承認に関する申請書

application for payment of withholding income tax on a semiannual

源泉所得税の納付書

payment slip for withholding income tax

源泉徴収義務

obligation to withholding income tax

源泉徴収義務者

withholding agent

源泉徴収対象

subject to withholding income tax

現金及び現金同等物

cash and cash equivalents

現金主義

cash basis

現在の債務

present obligation

現在価値

present value

現在原価

current cost / replacement cost

現物出資

contribution in kind

個別法

specific identification method

固定資産除却損

loss on retirement of noncurrent assets

固定資産税

fixed assets tax

固定資産廃棄損

loss on abandonment of noncurrent assets

固定資産売却損

loss on sales of noncurrent assets

固定負債

noncurrent liabilities

雇用保険料

employee insurance premium

顧客からの資産の移転

transfers of assets from customers

後発事象

events after the reporting period

交際費損金不算入額

entertainment expenses, not deductible (excess entertainment expenses)

公証人

notary public

公的年金控除額

deduction for public pensions

厚生年金保険料

welfare insurance premium

工事契約

construction contracts

構築物

structures

鉱物資源の探査及び評価

exploration for and evaluation of mineral resources

合同会社

limited liability company / Godo-Kaisha

合併差益

merger gain

合併法人

surviving company

国外源泉所得

foreign source income

国際会計基準委員会財団

IASC foundation

国際会計基準委員会（IASC）財団

international accounting standards committee foundation

国際会計基準審議会

IASB : international accounting standards board

国際財務報告解釈指針委員会

IFRIC : international financial reporting interpretations committee

国際財務報告基準

IFRSs : international financial reporting standards

国際財務報告基準の初度適用

first-time adoption of international financial reporting standards

国内源泉所得

domestic source income

借入費用

borrowing costs

組込デリバティブ

embedded derivatives

組込デリバティブの再査定

reassessment of embedded derivatives

貸倒引当金

allowance for doubtful accounts

貸倒引当金繰入超過額

excess allowance for doubtful accounts

貸倒引当金戻入額

reversal of allowance for doubtful accounts

貸倒損失

bad debt loss

買掛金

accounts payable-trade

完成品

finished goods

トップに戻る

さ

36協定

notification of agreement on overtime and holiday work

ジョイント・ベンチャーに対する持分

interests in joint ventures

その他有価証券評価差額金

valuation difference on available-for-sale securities

差入保証金

guarantee deposits

債務免除益

gain on forgiveness of debts

最終仕入原価法

last purchase price method

財産目録

breakdown of assets and liabilities

財政状態計算書

statement of financial position

財務諸表の作成及び表示に関する概念フレームワーク

conceptual framework for the preparation and presentation of financial statement

財務諸表の表示

presentation of financial statements

雑所得

miscellaneous income

算定基礎届

notification of base amount for calculation of social insurance

残業手当

overtime payment

仕掛販売用不動産

real estate for sale in process

仕掛品

work in process

仕入税額控除

purchase tax credit

使用人兼務役員

director-employee

支払手形

note payable-trade

支払保険料

insurance premiums

支払報酬

compensations

試験研究費の税額控除

tax credit for research and development

資産の減損

impairment of assets

資本割

levy on capital basis

資本金

share capital

資本準備金

legal capital surplus

資本剰余金

capital surplus

資本性金融商品による金融商品の消滅

extinguishing financial liabilities with equity instruments

事業構造改善引当金

provision for business structure improvement

事業所得

business income

事業整理損失引当金

provision for loss on business liquidation

事業年度

fiscal year

自己株式

treasury stock

実現可能価額

realizable value

実効金利法

effective interest method

実務上不可能

impracticable

社会保険事務所

social insurance office

社会保険料控除

deduction for social insurance premium

社債

bond payable

社債発行費

bonds issuance cost

車両運搬具

vehicles

取得価額

acquisition cost

受注損失引当金

provision for loss on order received

就業規則

rules of employment

修正申告

revised tax return

住宅取得特別控除

tax credit for acquisition of a house

住宅手当

housing allowance

重要性

materiality

出向元法人

an assignor company

出向者

an assigned employee

出向先法人

an assignee company

出資金

investments in capital

純資産

net asset

所轄税務署

district office

所得税確定申告書

individual income tax return

所得税法

income tax law

所得税率

rates of individual income tax

所有者に対する非現金資産の分配

distributions of non-cash assets to owners

償却原価

amortized cost

償却資産税

depreciable assets tax

商標権

right of trademark

商品

merchandise

少数株主持分

minority interests

消費税課税事業者選択届出書

tax report for election of consumption taxpayer

消費税確定申告書

consumption tax return

消耗品

supply

賞与引当金

provision for bonuses

剰余金処分

appropriation of retained earnings

譲渡所得

capital gain

信託受益権

trust beneficiary right

信頼性をもって測定できる

can be measured reliably

新株式申込証拠金

deposit for subscriptions to shares

新株予約権

shubscription rights to shares

申告期限の延長の特例の申請書

application for extension of the due date of final tax returns

水道施設利用権

right of using water facilities

政府補助金の会計処理及び政府援助の開示

accounting for government grants and disclosure of government assistance

生命保険料控除

life insurance premiums deduction

製品保証引当金

provision for product warranties

税務署

national tax office

税務調査

tax examination

税務調査官

tax examiner

先入先出法

first-in first-out method

租税公課

taxes and dues

租税条約に関する届出書

application form for income tax convention

租税特別措置法

special taxation measures law

遡及的修正再表示

retrospective restatement

遡及的適用

retrospective application

創立費

organization expenses

相殺

offsetting

総平均法

weighted-average method

損益計算書

statement of profit and loss

損金経理

booking as expense

損金算入限度額

allowable limit of deductible expenses

損金不算入

not deductible from the taxable income

敷金

lease deposits

トップに戻る

た

建物

buildings

建物附属設備

buildings and accompanying facilities

取締役会議事録

minutes of board of directors’ meeting

貸借対照表

balance sheet

退職給付引当金

reserve for retirement allowance

退職給付制度の会計と報告

accounting and reporting by retirement benefit plans

退職所得

retirement income

代表取締役

representative director

棚卸資産

inventory

棚卸資産の評価方法の届出書

application for valuation method of inventories

短期借入金

short-term loan payable

短期貸付金

short-term loan receivable

中間申告

interim tax return

中小規模企業向け国際財務報告基準

IFRS for SMEs (small and medium-sized entities)

注記

notes

駐在員事務所

representative office

長期預かり敷金

long-term lease deposited

長期預かり保証金

long-term guarantee deposited

定額法

straight-line method

定款を認証する

notarize the articles of incorporation

定款認証

attestation of the articles of incorporation

定款認証手数料

attestation fee

定期預金

time deposit

定率法

declining balance method

適正な表示

tair presentation

電話加入権

telephone subscription right

登記簿謄本

certified copy of register

登録免許税

registration tax

都税事務所

metropolitan tax office

投資損失引当金

allowance for investment loss

当期純損失

net loss

当期純利益

net income

当座借越

bank overdraft

当座預金

current deposit

当初の測定

initial measurement

当初以後の測定

subsequent measurement

特許権

patent right

特別償却準備金

reserve for special depreciation

特別損失

extraordinary loss

特別利益

extraordinary income

特別利害関係者の開示

related party disclosures

立替金

advances paid

トップに戻る

な

のれん

goodwill

のれん償却費

amortization of goodwill

内国法人

domestic corporation

二重課税回避

avoidance of double taxation

任意積立金

voluntary earned surplus

認識と測定

recognition and measurement

認識の中止

derecognition

認証済定款

notarized articles of incorporation

年末調整

year-end adjustment

納税管理人の届出書

tax report for appointment of a tax representative

納税充当金

provision of income taxes

納税充当金支出事業税等

enterprise tax paid etc, charged to the accrued income tax account

トップに戻る

は

ハイパーインフレ経済における財務報告

Financial Reporting in Hyperinflationary Economies

ハローワーク

public employment security office

ポイント引当金

provision for point card certificates

配偶者控除

spouse deduction

配偶者特別控除

spouse special deduction

配当所得

dividend income

売価還元法

retail method

売却目的

held for sale

売買目的有価証券

securities-trading

発起人

promoter

発生主義

accrual basis

半製品

semi-finished goods

販売費及び一般管理費

selling, general and administrative expenses

比較可能性

comparability

被合併法人

merged company

費用収益対応の原則

concept of matching cost with revenue

非永住者

non-permanent resident

非課税取引

nontaxable transactions

非居住者

non-resident

標準報酬月額

standard monthly remuneration

付加価値割

levy on value added basis

扶養控除

dependents deduction

負ののれん

negative goodwill

負債

liability

分離課税用の確定申告書

final tax return for separate taxation

米国法人納税者番号

EIN（employer identification number）

別段預金

separate deposit (escrow account)

別表四

detail of computation of taxable income (schedule 4)

返品調整引当金

provision for sales returns

保険積立金

insurance funds

包括利益

comprehensive income

包括利益計算書

statement of comprehensive income

法人住民税

corporate inhabitant tax

法人税割

levy on corporate tax basis

法人税法

corporate tax law

法人税法基本通達

corporate tax law basic interpretive regulation

法人税法施行令

corporation tax law enforcement ordinance

法人設立

incorporation of enterprise

法人設立届出書

tax report for establishment of Japanese corporation

法定休日

statutory holidays

法定福利費

legal welfare expenses

法定労働時間

statutory working hours

法的債務

legal obligation

法務局

legal affairs bureau

トップに戻る

ま

みなし債務

constructive obligation

みなし配当

deemed dividend

見込納付

estimate payment

持分法

equity method

前受金

advances received

前受収益

unearned revenue

前渡金

advances payments

前払費用

prepaid expenses

未監査

unaudited

未収還付税金

refund of corporation tax claimed

未収収益

accrued income

未収消費税等

consumption taxe receivable

未収入金

accounts receivable – other

未着品

goods in transit

未払給与

accrued salary

未払事業所税

accrued business office taxes

未払消費税

consumption tax payable

未払配当金

dividends payable

未払費用

accrued expenses

未払費用認容

accrued expenses in the previous year, currently deductible

未払費用否認

accrued expenses, currently not deductible

未払法人税等

income taxes payable

免税事業者

tax-exempt business entity

免税事業者制度

tax-exempt enterprize system

トップに戻る

や

役員賞与

director’s bonus

役員退職給与引当金認容額

reserve for director’s retirement allowance in the previous year, currently deductible

役員退職給与引当金否認額

reserve for director’s retirement allowance, currently not deductible

役員報酬

director’s remuneration

有価証券

securities

有価証券の評価方法

valuation method of securities

有価証券売却損

loss on sale of securities

有給休暇引当金

accrued vacation payable

有給休暇引当金認容

accrued vacation payable in the previous year, currently deductible

有給休暇引当金否認

accrued vacation payable, currently not deductible

有形固定資産

tangible fixed assets

予定納税

provisional tax payment

トップに戻る

ら

リース債務

lease obligations

リース資産

lease assets

利益準備金

legal retained earnings

流動資産

current assets

流動負債

current liabilities

類似商号調査

search for similar corporate name

取得原価

historical cost

労働基準監督署

labor standards inspection office

労働者意見聴取

listening to the views of workers

労働者災害補償保険

workmen’s accident compensation insurance

労働者名簿

roster of workers

労働保険概算保険料申告書

return for estimated insurance premium for labor insurance

労働保険年度更新

annual renewal of labor insurance

労働保険保険関係成立届

report of the establishment of a labor insurance relationship

トップに戻る

わ

割引現在価値

discounted present value

割引手形

notes receivable discounted

トップに戻る

A

accounts receivable – other

未収入金

accounting and reporting by retirement benefit plans

退職給付制度の会計と報告

accounting estimates

会計上の見積もり

accounting for government grants and disclosure of government assistance

政府補助金の会計処理及び政府援助の開示

accounting policies

会計方針

accounts payable-trade

買掛金

accounts receivable from subsidiaries and affiliates

関係会社売掛金

accounts receivable-trade

売掛金

accrual basis

発生主義

accrued business office taxes

未払事業所税

accrued expenses

未払費用

accrued expenses in the previous year, currently deductible

未払費用認容

accrued expenses, currently not deductible

未払費用否認

accrued income

未収収益

accrued salary

未払給与

accrued vacation payable

有給休暇引当金

accrued vacation payable in the previous year, currently deductible

有給休暇引当金認容

accrued vacation payable, currently not deductible

有給休暇引当金否認

accumulated depreciation

減価償却累計額

acquisition cost

取得価額

add to taxable income

加算

adoption

採択、導入（会計基準等の）

advances paid

立替金

advances payments

前渡金

advances received

前受金

affiliated companies

関連会社

allowable limit of deductible expenses

損金算入限度額

allowance for doubtful accounts

貸倒引当金

allowance for investment loss

投資損失引当金

amortization of development expenses

開発費償却

amortization of goodwill

のれん償却費

amortized cost

償却原価

an assigned employee

出向者

an assignee company

出向先法人

an assignor company

出向元法人

annual renewal of labor insurance

労働保険年度更新

application for blue rethrw approval

青色申告の承認申請書

application for depreciation method of depreciable fixed assets

減価償却資産の償却方法の届出書

application for extension of the due date of final tax returns

申告期限の延長の特例の申請書

application for payment of withholding income tax on a semiannual

源泉所得税の納期の特例の承認に関する申請書

application for valuation method of inventories

棚卸資産の評価方法の届出書

application form for income tax convention

租税条約に関する届出書

appropriation of retained earnings

剰余金処分

ASBJ（accounting standards board of japan）

企業会計基準委員会

attestation fee

定款認証手数料

attestation of the articles of incorporation

定款認証

avoidance of double taxation

二重課税回避

トップに戻る

B

bad debt loss

貸倒損失

balance sheet

貸借対照表

bank overdraft

当座借越

bank reconciliation

銀行勘定調整表

basic deduction

基礎控除

bonds issuance cost

社債発行費

bonds payable

社債

booking as expense

損金経理

booking as suspense payments

仮払経理

borrowing costs

借入費用

breakdown of assets and liabilities

財産目録

buildings

建物

buildings and accompanying facilities

建物附属設備

business combinations

企業結合

business commencement expenses

開業費

business income

事業所得

トップに戻る

C

can be measured reliably

信頼性をもって測定できる

capital gain

譲渡所得

capital surplus

資本剰余金

cash and cash equivalents

現金及び現金同等物

cash basis

現金主義

certificate of registered seal

印鑑登録証明書

certified copy of register

登記簿謄本

comparability

比較可能性

compensations

支払報酬

comprehensive income

包括利益

concept of matching cost with revenue

費用収益対応の原則

conceptual framework for the preparation and presentation of financial statement

財務諸表の作成及び表示に関する概念フレームワーク

construction contracts

工事契約

constructive obligation

みなし債務

consumption tax payable

未払消費税

consumption tax return

消費税確定申告書

consumption taxe receivable

未収消費税等

contingent assets

偶発資産

contingent liabilities

偶発債務

continuing involvement

継続関与

contribution deduction

寄附金控除

contribution in kind

現物出資

corporate inhabitant tax

法人住民税

corporate tax law

法人税法

corporate tax law basic interpretive regulation

法人税法基本通達

corporation tax law enforcement ordinance

法人税法施行令

cost of sales

売上原価

cost variance

原価差異

current assets

流動資産

current cost / replacement cost

現在原価

current deposit

当座預金

current liabilities

流動負債

トップに戻る

D

declining balance method

定率法

decrease (increase) in notes and accounts receivable-trade

売上債権の増減額

deduction for public pensions

公的年金控除額

deduction for social insurance premium

社会保険料控除

deemed dividend

みなし配当

deferred assets

繰延資産

deferred gains or losses on hedges

繰延ヘッジ損益

deferred tax assets

繰延税金資産

deferred tax liabilities

繰延税金資産

deferred tax reserves / reduction entry

圧縮記帳

dependents deduction

扶養控除

deposit for subscriptions to shares

新株式申込証拠金

depreciable assets tax

償却資産税

derecognition

認識の中止

detail of computation of taxable income (schedule 4)

別表四

determining whether an arrangement contains a lease

契約にリースが含まれているか否かの判断

director-employee

使用人兼務役員

director’s bonus

役員賞与

director’s remuneration

役員報酬

discounted present value

割引現在価値

distributions of non-cash assets to owners

所有者に対する非現金資産の分配

district office

所轄税務署

dividend income

配当所得

dividends income

受取配当金

dividends payable

未払配当金

domestic corporation

内国法人

domestic source income

国内源泉所得

トップに戻る

E

effective interest method

実効金利法

effects of changes in foreign exchange rates

外国為替レート変動の影響

EIN（employer identification number）

米国法人納税者番号

embedded derivatives

組込デリバティブ

employee insurance premium

雇用保険料

employment income

給与所得

employment income deduction

給与所得控除

enterprise tax paid etc, charged to the accrued income tax account

納税充当金支出事業税等

entertainment expenses, not deductible (excess entertainment expenses)

交際費損金不算入額

equity method

持分法

establishment of a company

会社設立

estimate payment

見込納付

events after the reporting period

後発事象

excess allowance for doubtful accounts

貸倒引当金繰入超過額

exploration for and evaluation of mineral resources

鉱物資源の探査及び評価

extinguishing financial liabilities with equity instruments

資本性金融商品による金融商品の消滅

extraordinary income

特別利益

extraordinary loss

特別損失

トップに戻る

F

final tax return for separate taxation

分離課税用の確定申告書

financial assets

金融資産

financial instruments

金融商品

financial liabilities

金融負債

Financial Reporting in Hyperinflationary Economies

ハイパーインフレ経済における財務報告

finished goods

完成品

first-in first-out method

先入先出法

first-time adoption of international financial reporting standards

国際財務報告基準の初度適用

fiscal year

事業年度

fixed assets tax

固定資産税

foreign currency translation adjustment

為替換算調整勘定

foreign source income

国外源泉所得

foreign tax credit

外国税額控除

トップに戻る

G

gain on forgiveness of debts

債務免除益

going concern

継続企業

goods in transit

未着品

goodwill

のれん

guarantee deposits

差入保証金

トップに戻る

H

health insurance

健康保険

held for sale

売却目的

historical cost

取得原価

housing allowance

住宅手当

トップに戻る

I

IASB : international accounting standards board

国際会計基準審議会

IASC foundation

国際会計基準委員会財団

IFRIC : international financial reporting interpretations committee

国際財務報告解釈指針委員会

IFRS for SMEs (small and medium-sized entities)

中小規模企業向け国際財務報告基準

IFRSs : international financial reporting standards

国際財務報告基準

impairment

減損

impairment of assets

資産の減損

impracticable

実務上不可能

improvement of disclosures about financial Instruments

金融商品に関する開示の改善

income tax law

所得税法

income taxes payable

未払法人税等

incorporation of enterprise

法人設立

individual income tax return

所得税確定申告書

initial measurement

当初の測定

insurance funds

保険積立金

insurance premiums

支払保険料

interest income

受取利息

interests in joint ventures

ジョイント・ベンチャーに対する持分

interim tax return

中間申告

internal revenue service（IRS）

アメリカ合衆国内国歳入庁

international accounting standards committee foundation

国際会計基準委員会（IASC）財団

interpretation

解釈指針

inventories

棚卸資産

investments in associates

関連会社に対する投資

investments in capital

出資金

トップに戻る

J

jointly controlled entities

共同支配企業

トップに戻る

K

corporation (company limited)

株式会社

トップに戻る

L

labor standards inspection office

労働基準監督署

last purchase price method

最終仕入原価法

lease assets

リース資産

lease deposits

敷金

lease obligations

リース債務

legal affairs bureau

法務局

legal capital surplus

資本準備金

legal obligation

法的債務

legal retained earnings

利益準備金

legal welfare expenses

法定福利費

levy on capital basis

資本割

levy on corporate tax basis

法人税割

levy on per capita basis

均等割

levy on value added basis

付加価値割

liabilities

負債

life insurance premiums deduction

生命保険料控除

limited liability company / Godo-Kaisha

合同会社

listening to the views of workers

労働者意見聴取

long-term guarantee deposited

長期預かり保証金

long-term lease deposited

長期預かり敷金

long-term loans payable to subsidiaries and affiliates

関係会社長期借入金

loss on abandonment of noncurrent assets

固定資産廃棄損

loss on retirement of noncurrent assets

固定資産除却損

loss on sale of securities

有価証券売却損

loss on sales of noncurrent assets

固定資産売却損

トップに戻る

M

machinery and equipment

機械及び装置

materiality

重要性

medical deduction

医療費控除

merchandise

商品

merged company

被合併法人

merger gain

合併差益

metropolitan tax office

都税事務所

minority interests

少数株主持分

minutes of board of directors’ meeting

取締役会議事録

miscellaneous income

雑所得

money deposited

預け金

moving-average method

移動平均法

トップに戻る

N

national tax office

税務署

negative goodwill

負ののれん

net assets

純資産

net cash flow by operating activities

営業活動によるキャッシュ・フロー

net income

当期純利益

net loss

当期純損失

noncurrent liabilities

固定負債

non-monetary contributions by venturers

共同支配投資企業による非貨幣性資産の拠出

non-permanent resident

非永住者

non-resident

非居住者

nontaxable transactions

非課税取引

not deductible from the taxable income

損金不算入

notarize the articles of incorporation

定款を認証する

notarized articles of incorporation

認証済定款

notary public

公証人

notes

注記

notes payable-trade

支払手形

notes receivable discounted

割引手形

notes receivebale

受取手形

notification of agreement on overtime and holiday work

36協定

notification of base amount for calculation of social insurance

算定基礎届

トップに戻る

O

obligation to withholding income tax

源泉徴収義務

occasional income

一時所得

offsetting

相殺

omission in total sales

売上計上漏れ

organization expenses

創立費

overtime payment

残業手当

トップに戻る

P

parent company

親会社

parent company stocks

親会社株式

patent right

特許権

payment slip for withholding income tax

源泉所得税の納付書

prepaid expenses

前払費用

present obligation

現在の債務

present value

現在価値

presentation of financial statements

財務諸表の表示

principles-based

原則主義

probable

可能性が高い

promoter

発起人

provision for bonuses

賞与引当金

provision for business structure improvement

事業構造改善引当金

provision for loss on business liquidation

事業整理損失引当金

provision for loss on order received

受注損失引当金

provision for point card certificates

ポイント引当金

provision for product warranties

製品保証引当金

provision for sales rebates

売上割戻引当金

provision for sales returns

返品調整引当金

provision of income taxes

納税充当金

provisional tax payment

予定納税

public employment security office

ハローワーク

purchase tax credit

仕入税額控除

トップに戻る

R

rates of individual income tax

所得税率

raw materials

原材料

real estate for sale in process

仕掛販売用不動産

realizable value

実現可能価額

reassessment of embedded derivatives

組込デリバティブの再査定

recognition and measurement

認識と測定

refund of corporation tax claimed

未収還付税金

register of shareholders

株主名簿

registration tax

登録免許税

related party disclosures

関連当事者についての開示

related party disclosures

特別利害関係者の開示

report of insured person for health insurance / welfare pension

健康保険・厚生年金保険の被保険者資格取得届

report of the establishment of a labor insurance relationship

労働保険保険関係成立届

report of the new application for health insurance / welfare pension insurance

健康保険・厚生年金保険の新規適用届

representative director

代表取締役

representative office

駐在員事務所

reserve for director’s retirement allowance in the previous year, currently deductible

役員退職給与引当金認容額

reserve for director’s retirement allowance, currently not deductible

役員退職給与引当金否認額

reserve for reduction entry

圧縮記帳積立金

reserve for retirement allowance

退職給付引当金

reserve for special depreciation

特別償却準備金

retail method

売価還元法

retirement income

退職所得

retrospective application

遡及的適用

retrospective restatement

遡及的修正再表示

return for estimated insurance premium for labor insurance

労働保険概算保険料申告書

reversal of allowance for doubtful accounts

貸倒引当金戻入額

revised tax return

修正申告

right of trademark

商標権

right of using water facilities

水道施設利用権

roster of workers

労働者名簿

rules-based

規則主義

rules of employment

就業規則

トップに戻る

S

search for similar corporate name

類似商号調査

securities

有価証券

securities-trading

売買目的有価証券

selling, general and administrative expenses

販売費及び一般管理費

semi-finished goods

半製品

separate deposit (escrow account)

別段預金

share capital

資本金

share certificates

株券

share exchange

株式交換

share exchange agreement

株式交換契約

share-based payment

株式報酬

shareholders’ equity

株主資本

short-term loan payable

短期借入金

short-term loan payable to subsidiaries and affiliates

関係会社短期借入金

short-term loan receivable

短期貸付金

shubscription rights to shares

新株予約権

SIC : standing interpretations committee

解釈指針委員会

simplified tax system

簡易課税制度

size-based taxation

外形標準課税

social insurance office

社会保険事務所

special taxation measures law

租税特別措置法

specific identification method

個別法

spouse deduction

配偶者控除

spouse special deduction

配偶者特別控除

stamp tax

印紙税

standard monthly remuneration

標準報酬月額

standards advisory council

基準諮問会議

statement of cash flows

キャッシュ・フロー計算書

statement of comprehensive income

包括利益計算書

statement of financial position

財政状態計算書

statement of profit and loss

損益計算書

statutory holidays

法定休日

statutory working hours

法定労働時間

stock issuance cost

株式交付費

stock valuation

株価算定

stocks of subsidiaries and affiliates

関係会社株式

straight-line method

定額法

structures

構築物

subject to withholding income tax

源泉徴収対象

subsequent measurement

当初以後の測定

supplies

消耗品

surviving company

合併法人

suspense payments

仮払金

suspense receipt of consumption taxes

仮受消費税等

トップに戻る

T

tair presentation

適正な表示

tangible fixed assets

有形固定資産

tax credit for acquisition of a house

住宅取得特別控除

tax credit for research and development

試験研究費の税額控除

tax credit for staff training expenses

教育訓練費の税額控除

tax examination

税務調査

tax examiner

税務調査官

tax report for appointment of a tax representative

納税管理人の届出書

tax report for commencement of payroll

給与支払事務所等の開始等届出書

tax report for election of consumption taxpayer

消費税課税事業者選択届出書

tax report for establishment of Japanese corporation

法人設立届出書

taxable income

課税所得

taxable transactions

課税取引

taxes and dues

租税公課

tax-exempt business entity

免税事業者

tax-exempt enterprize system

免税事業者制度

telephone subscription right

電話加入権

time deposit

定期預金

trade payables

営業債務

trade receivables

営業債権

transfers of assets from customers

顧客からの資産の移転

treasury stock

自己株式

trust beneficiary right

信託受益権

トップに戻る

U

unaudited

未監査

unearned revenue

前受収益

トップに戻る

V

valuation difference on available-for-sale securities

その他有価証券評価差額金

valuation method of securities

有価証券の評価方法

vehicles

車両運搬具

voluntary earned surplus

任意積立金

トップに戻る

W

ward (municipal) tax

区（市町村）民税

weighted-average method

総平均法

welfare insurance premium

厚生年金保険料

withholding agent

源泉徴収義務者

work in process

仕掛品

working student deduciton

勤労学生控除

workmen’s accident compensation insurance

労働者災害補償保険

トップに戻る

Y

year-end adjustment

年末調整

トップに戻る