Last Updated：2025/11/27
Sentence
新しい規制が過去の取引に遡及して適用されると、監査人は以前の報告を再評価しなければならない。
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When a new regulation retroacts to cover past transactions, auditors must reevaluate their previous reports.
See correct answer
When a new regulation retroacts to cover past transactions, auditors must reevaluate their previous reports.
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Related words
retroacts
Verb
form-of
indicative
present
singular
third-person
Japanese Meaning
これは「retroact」の三人称単数現在形です。意味ではなく、活用形として、主語が三人称単数のときに現在時制を示す形式になります。
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