割増税の英語

差別関税という割増関税例文帳に追加

a type of tax duty called differential duty発音を聞く  - EDR日英対訳辞書

輸出国の輸出補助の効果を相殺する目的で輸入国が課す割増関税例文帳に追加

a tariff used by an importing country to offset the effect of an export subsidy available in an exporting country発音を聞く  - EDR日英対訳辞書

手数料の納付，又は印紙税の他に別途の手数料の納付を要する手続に懈怠があった場合は，未納の手数料又は懈怠した手続を追完するときに納付すべき手数料と共に，割増が適用される場合は，その割増手数料例文帳に追加

where payment of a fee or any action for which a separate fee is payable in addition to stamp duty has been omitted, the fee which was not paid or which is due when the action omitted is taken, in addition to any surcharge applicable;発音を聞く  - 特許庁

また、沖縄の特定中小企業者が経営革新設備等を取得した場合等の特別償却又は特別税額控除制度及び経営基盤強化計画を実施する指定中小企業者の機械等の割増償却制度の適用期限を5年間延長する。例文帳に追加

In addition, there will be a five-year extension to the validity period of special depreciation and special tax deduction systems in cases where specific SMEs in Okinawa acquire management innovation facilities, etc., and to the system of additional depreciation deductions for machinery, etc., of specific SMEs that implement business base strengthening plans. - 経済産業省

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及び他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。例文帳に追加

The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises.発音を聞く  - 財務省

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた利子（公債、債券又は社債の割増金及び賞金を含む。）及び他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。例文帳に追加

The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, interest from government securities and interest from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax law of the Contracting State in which the income arises.発音を聞く  - 財務省

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及びその他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。例文帳に追加

The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises.発音を聞く  - 財務省