石村達雄 (tatsuoishimura) Translations

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Over 12 years ago Male 70s
Japan
Japanese (Native) English French
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tatsuoishimura Japanese → English
Original Text

⑥初期投資費用の本部側の税務会計
フランチャイズ本部が加盟者から契約時に収受する契約金・加盟料・保証金等については、その内容によって税務上の取扱いが異なります。
・加盟金・契約金による収入(変換不要なもの) 収益計上
・保証金/変換を要するもの、預り保証金/債務
・内装・備品費等を本部が販売したもの 収益計上
・開業前研修費等による収入 収益計上

加盟金・保証金・ロイヤリティの例/税抜

【コンビニエンスストア】
セブンイレブン(C タイプ)
加盟金100 万円・保証金150 万円

Translation

6. The headquarters tax accounting of the initial investment expense
About the contract deposit, the participation charges, and the deposit that the franchise headquarters receives from the members when the contract is established, the tax handling differs by the content.
・ Income (that which is conversion-free) from the contract deposit and the participation charges is included as operating income
・ The deposit/that which needs conversion is put as the deposit received on sale/debt
・ The Interior decoration and the equipment costs that the headquarters sold are included as operating income
・ The training costs before opening of the business are included as operating income

The participation charges, the deposit, and the royalty examples / tax excluded

[Convenience store]
Seven-Eleven (C type)
participation charge 1 million yen, deposit 1,500,000 yen

tatsuoishimura Japanese → English
Original Text

国内の鉛筆用芯の専業メーカーは、コスト競争力に勝る新興国に押され激減しているそうです。

そこで、色々と調べて周ったところ、山梨県のオリエンタル産業株式会社さんが現在では国内で最後の鉛筆用芯を外販しているメーカーで、特に色芯では高い品質を誇るとのことです。

さっそく連絡を取ってサンプル提供のお願いをしたところ、ご快諾頂き、きれいな色芯のサンプルが届きました。

TRINUSで開発するプロダクトは、出来るだけ品質の高いメイドインジャパンにこだわっていきたいと考えています。

日本の伝統色

Translation

The domestic specialized manufacturers of the pencil lead seem to be under pressure from those of the rising nations with superior cost competitiveness, and losing the sales sharply.

And, after checking around the various makers, we have come to know that Oriental Industry Co., Ltd. of Yamanashi is now the last domestic maker and direct seller of the pencil leads, who boasts of the high quality color pencil leads particularly.

We contacted them at once and asked for the sample supply, which they willingly consented to, and the sample of the beautiful color leads arrived.

As for the product we develop in TRINUS, we want to be particular to make the articles made in Japan with the highest possible quality.

Japanese tradition color

tatsuoishimura Japanese → English
Original Text

実験開始

下図左のようなマグネシウム板を、下図右の通り茶色の鉢にのみ与えました。実験開始当初は黒い鉢の植物の方が葉の色や大きさは優れていました。

実験4日目
黒い鉢(マグネシウムなし)の葉に光沢が無くなってきました。

黒い鉢の葉が萎れたようになってきました。

更に葉が萎れています。マグネシウムを与えた茶色の鉢の方は実験開始時と変わらず色つやが良いです。

並べて見ると違いが顕著になります。しかし、これでは黒い鉢の個体が特に弱かっただけという可能性もあるためマグネシウムを移し替えてみます。

Translation

Experiment start

I gave a magnesium board (like the exhibit below) only to a brown bowl (like the exhibit below) . The color and the size of the leaves were superior in the plants of the black bowl when the experiment started was black at first.

The experiment fourth day

Luster disappeared on the leaves of the black bowl (without magnesium).

The leaves of a black bowl came to wither up.

Furthermore the leaves withered up. The brown bowl with magnesium does not change from the experiment start time, and color and luster are good.

When I place them side by side and look, the difference becomes remarkable. However, I move magnesium as there is a possibilities that the individual in the black bowl was particularly weak.