減価償却の不足を解消する

[Mika J.]

こんにちは。
下記の箇所はどう英訳すればよいでしょうか。

原文はこちらにあります。

https://www.shugiin.go.jp/internet/itdb_housei.nsf/html/houritsu/04319630701118.htm

当該会社（...）が、前号に掲げる企業の集約の完了を予定する日から起算して五年を経過した日の属する決算期までに、政令で定める方法により計算した減価償却の不足を解消すること。

The said company (...) must resolve any under depreciation using the calculation method specified in the Cabinet Order by the fiscal year containing the date on which 5 years have elapsed from the scheduled date of completion of the company consolidation as outlined in the preceding section.

としてみましたが、さて。

よろしくお願いします！

Mika Jarmusz 

　

 

[Herman]

The company (...) shall resolve any insufficient depreciation,
calculated by a method to be stipulated by Cabinet Order, no later than
the end of the accounting period containing the day on which five years
shall have elapsed from the planned date of completion of the business
consolidation described in the preceding item.

Herman Kahn

[Mika J.]

Herman wrote:

The company (...) shall resolve any insufficient depreciation,
calculated by a method to be stipulated by Cabinet Order, no later than
the end of the accounting period containing the day on which five years
shall have elapsed from the planned date of completion of the business
consolidation described in the preceding item.

Thank you! "Insufficient" works perfectly.

It's good to see that awkward "said" is removed. 

I also like seeing the "end of" in its proper place. I hesitated on that, for not finding the obligatory 末 in the source. But it makes sense. This revelation comes to me as if sneaking a peek at the answer page while trying to solve the quiz - it sinks in better!

Your insight into the tense of で定める方法により expressed through "to be stipulated" also makes logical sense without excessive search on dates. The Act should come first before the associated 政令s are to be announced. Very elegant.