appropriation of incomeとは 意味・読み方・使い方

b) The amount payable due to the appropriation of surplus for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.発音を聞く 例文帳に追加

ロ　当該各事業年度の剰余金の処分により支出される金額（法人所得税の額及び剰余金の配当等の額を除く。） - 日本法令外国語訳データベースシステム

(4) In calculating the interest on refund with respect to a refund pursuant to the provision of paragraph (2), the period set forth in Article 58(1) of the Act on General Rules for National Taxes (Interest on Refund), which shall be the basis of such calculation, shall be the period from the day following the day on which the return form has been filed pursuant to the provision of paragraph (1) (in the case of a refund pertaining to the amount of income tax prescribed in the preceding paragraph which has been paid after the said date of filing of the return form, the date of payment of the said amount of income tax) until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible).発音を聞く 例文帳に追加

４　第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項　（還付加算金）の期間は、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の額に係る還付金については、その納付の日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 - 日本法令外国語訳データベースシステム

The Muromachi bakufu, established in Kyoto, had originally put its financial base on the income from goryosho (land owned by the Emperor or bakufu) and others, however, the financial base gradually scaled down with the occupation of the goryosho from the Southern Court (Japan) during the period of the Northern and Southern Courts (Japan) and with the appropriation of the goryosho for rewards allocated to their military commanders.発音を聞く 例文帳に追加

京都に成立した室町幕府は本来、御料所などからの収入に財政基盤を置いていたが、南北朝時代(日本)の中で南朝(日本)方によって占領されたり、自軍の武将への恩賞に宛てられるなどして次第に縮小していく傾向にあった。 - Wikipedia日英京都関連文書対訳コーパス