障害者控除の英語

障害者控除という所得控除例文帳に追加

an income tax deduction for a physically handicapped person発音を聞く  - EDR日英対訳辞書

障害者控除という課税所得控除の額例文帳に追加

the amount of income tax deduction that a physically handicapped person is eligible発音を聞く  - EDR日英対訳辞書

第二十四条の六　都道府県は、施設給付決定保護者が受けた指定施設支援に要した費用の合計額から当該費用につき支給された障害児施設給付費の合計額を控除して得た額が、著しく高額であるときは、当該施設給付決定保護者に対し、政令で定めるところにより、高額障害児施設給付費を支給する。例文帳に追加

Article 24-6 (1) When the amount obtained by deducting the total amount of Institutional Benefits for Disabled Children paid in relation to the expenses spent for Designated Institutional Support received by a Recognized Beneficiary Guardian from the total amount of such expenses is extremely costly, Large-amount Institutional Benefits for Disabled Children shall be paid to said guardian pursuant to the provisions of Cabinet Order.発音を聞く  - 日本法令外国語訳データベースシステム

第三十三条　市町村は、支給決定障害者等が受けた障害福祉サービス及び介護保険法第二十四条第二項に規定する介護給付等対象サービスのうち政令で定めるものに要した費用の合計額から当該費用につき支給された介護給付費等及び同法第二十条に規定する介護給付等のうち政令で定めるものの合計額を控除して得た額が、著しく高額であるときは、当該支給決定障害者等に対し、高額障害福祉サービス費を支給する。例文帳に追加

Article 33 (1) In the event that the amount obtained by deducting the amount totalized nursing care payment, etc. granted for the following expenses and the nursing care benefit etc. prescribed in the Cabinet Order among the nursing care payment, etc. prescribed in Article 20 of Long-term Care Insurance Act from the total amount of expenses which were required for welfare service for persons with disabilities which persons with disabilities given grant decision and the service prescribed in the Cabinet Order among object service for nursing care payment prescribed in paragraph 2, Article 24 of the same Act is especially high, municipalities shall grant expenses for high-cost welfare service to such persons with disabilities given grant decision, etc.発音を聞く  - 日本法令外国語訳データベースシステム

第百六十五条　前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて計算した金額とする。例文帳に追加

Article 165 The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as "income tax in the case of comprehensive taxation" in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)).発音を聞く  - 日本法令外国語訳データベースシステム

二　当該指定自立支援医療（食事療養に限る。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額から、健康保険法第八十五条第二項に規定する食事療養標準負担額、支給認定障害者等の所得の状況その他の事情を勘案して厚生労働大臣が定める額を控除した額例文帳に追加

ii) An amount obtained by deducting the dietary therapy standard cost-sharing prescribed in paragraph 2 of Article 85 of the Employee's Health Insurance Act and the amount specified by the Minister of Health, Labour and Welfare in consideration of income status or other circumstances of such persons with disabilities, or others given grant approval from the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment in such medical care for services and supports for persons with disabilities (only dietary treatment発音を聞く  - 日本法令外国語訳データベースシステム

三　当該指定自立支援医療（生活療養に限る。）につき健康保険の療養に要する費用の額の算定方法の例により算定した額から、健康保険法第八十五条の二第二項に規定する生活療養標準負担額、支給認定障害者等の所得の状況その他の事情を勘案して厚生労働大臣が定める額を控除した額例文帳に追加

iii) An amount obtained by deducting the standard liability amount prescribed in paragraph 2 of Article 85-2 of the Employee's Health Insurance Act and the amount specified by the Minister of Health, Labour and Welfare in consideration of income status or other circumstances of such persons with disabilities, or others given grant approval from the amount calculated according to the method used in health insurance for calculating the amount of expenses required for medical treatment in such medical care for services and supports for persons with disabilities (only life therapy発音を聞く  - 日本法令外国語訳データベースシステム