海外会計税務用語

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

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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

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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

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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

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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

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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

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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

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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

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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

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割引現在価値
discounted present value
割引手形
notes receivable discounted

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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

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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

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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

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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

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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

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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

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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

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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

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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

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J

jointly controlled entities
共同支配企業

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K

corporation (company limited)
株式会社

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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

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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

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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

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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

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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

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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

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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

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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

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U

unaudited
未監査
unearned revenue
前受収益

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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

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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

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Y

year-end adjustment
年末調整

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