If there are unexpired contracts on the entrustment of business deposits at the end of a business year, the designated entrusted institution must record liability reserves for each business year in whichever is the highest of the amounts prescribed in the following items:
the amount that corresponds to all commission for the remaining period of the contract terms of the contracts on the entrustment of business deposits; or
当該供託委託契約の契約期間のうちまだ経過していない期間に対応する委託手数料の総額に相当する金額
the amount that corresponds to the balance of all commission received during the business year less the sum total of business deposits for prepaid services deposited pursuant to the contracts on the entrustment of business deposits which entail commission (excluding income from the entrusting party through the depositing of business deposits for prepaid services), deposit reserves that must be set aside due to contracts on the entrustment of business deposits which entail commission, and the total business costs for the business year.
当該事業年度において受領した委託手数料の総額から当該委託手数料に係る供託委託契約に基づいて供託した前受業務保証金（当該前受業務保証金の供託による委託者からの収入金を除く。）、当該委託手数料に係る供託委託契約のために積み立てるべき供託備金及び当該事業年度の事業費の合計額を控除した残額に相当する金額
contract on the entrustment of business deposits
「供託委託契約」
A contract on the entrustment of business deposits for prepaid services (前受業務保証金供託委託契約), made to protect the advance payments a licensed installment seller (許可割賦販売業者) has received, under which a bank, another financial institution a Cabinet Order (政令) specifies, or a body the Minister of Economy, Trade and Industry designates agrees to make a deposit (供託) on the seller's behalf in the cases Article 18-3, paragraph (3) sets out.
Short name set inArticle 18-3, paragraph (4)
designated entrusted institution
「指定受託機関」
A body designated under Article 18-3, paragraph (4) to act as the entrusted party under contracts on the entrustment of business deposits (供託委託契約) that protect the advance payments licensed installment sellers have received.
Short name set inArticle 35-5, paragraph (1), item (vii), (d)