日本語道場 — Nihongo Dojo

～のうえでは

~ no ue de wa

on paper, in terms of

When to use it

Use ～のうえでは when you want to say that something holds true on paper — according to figures, documents, rules or plans — usually as a setup for a 'but in reality…' contrast. It is very common in reports, minutes and negotiation talk, where you concede a formal fact while flagging that practice differs. In writing it is normally 上では; the contrastive は is what gives it the 'nominally, but…' flavour.

Formation

Noun + の上では: 計算の上では／書類の上では／数字の上では。The noun is typically a record or framework: 計算・数字・データ・契約書・制度・規定・予定・スケジュール・法律・理論。
Verbs / i-adjectives / na-adjectives: not used directly. Nominalise first (例: 決まっている → 規定の上では).
Do not confuse with V-る + うえで(は) ('in doing X / when doing X'), e.g. 契約するうえでは注意が必要だ — different pattern, no の.
Dropping は (～の上で) weakens the contrast and often shifts toward 'on the basis of'.
Frequently paired with が／けれども and 実際(には)・現場では・実感としては in the following clause.

Examples

On paper we're in the black, but it doesn't feel that way.
In terms of the figures we're level with last year, but the breakdown differs.
It's possible under the rules, but implementation is another matter.
On paper, per the contract, we bear no liability.
According to the schedule, delivery should already have been completed this week.