at the beginning of Julyとは 意味・読み方・使い方

This Protocol shall be applicable:(a) in Japan:(i) with respect to taxes withheld at source:(aa) for amounts taxable on or after 1st July of the calendar year in which the Protocol enters into force, if the Protocol enters into force before 1st July of a calendar year; or(bb) for amounts taxable on or after 1st January of the calendar year next following the year in which the Protocol enters into force, if the Protocol enters into force after 30th June of a calendar year; and(ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1st January of the calendar year next following that in which the Protocol enters into force;発音を聞く 例文帳に追加

この議定書は、次のものについて適用する。 (a) 日本国においては、 (ⅰ) 源泉徴収される租税に関しては、(aa) この議定書がある年の六月三十日以前に効力を生ずる場合には、その年の七月一日以後に租税を課される額(bb) この議定書がある年の七月一日以後に効力を生ずる場合には、その年の翌年の一月一日以後に租税を課される額 (ⅱ) 源泉徴収されない所得に対する租税に関しては、この議定書が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

Nevertheless, Kazushi ISHIZUKA advanced the view that the "Konin Gishiki" did not exist from the beginning, by pointing out that although the table of contents of the Konin Gishiki in the "Honcho shoseki mokuroku" included 'Sumai no gi (the Rite of Sumo Wrestling) on July 25 (old calendar),' Sumai no Sechie (Festival of Wrestling) was fixed on July 25 (old calendar) in the Ninna era (885 - 889), about seventy years after the Konin era (810 - 824), and that the Sumai no gi was fixed on July 7 (old calendar) during the Konin era (since ex-emperor Heizei died on July 7 in the first year of the Tencho era (the fifteenth year of the Konin era, 824) and the date became the death day of emperor, the ceremonial functions at the imperial court which had been fixed, had to be fixed on another day), and by further pointing out that the table of contents includes the ceremonial functions, the dates of which did not match those described in a surviving fragment of the Konin shiki (Palace regulations of the Konin era).発音を聞く 例文帳に追加

ところが、石塚一石が『本朝書籍目録』の中にある弘仁儀式の篇目に「七月二十五日相撲儀」が含まれているのに対して、相撲節会の開催日が7月25日(旧暦)に定められたのは、弘仁年間よりも70年も後の仁和年間であり、弘仁年間には7月7日(旧暦)と定められていた事実（天長元年（弘仁15年/824年）の7月7日に平城上皇が崩御して同日が忌日となったために、従来この日を期日として定められていた宮中行事の期日が変更を余儀なくされた）を指摘し、更に篇目の中に弘仁式逸文に記載された日付と合致しない行事がある事実を指摘して、『弘仁儀式』は散逸したのではなく最初から存在しなかったとする見解を唱えた。 - Wikipedia日英京都関連文書対訳コーパス

This Convention shall be applicable: (a) in Japan: (i) with respect to taxes withheld at source: (aa) for amounts taxable on or after July 1of the calendar year in which the Convention enters into force, if the Convention enters into force before April 1 of a calendar year; or (bb) for amounts taxable on or after January1 of the calendar year next following the year in which the Convention enters into force, if the Convention enters into force after March 31 of a calendar year; and (ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after January 1 of the calendar year next following that in which the Convention enters into force;発音を聞く 例文帳に追加

この条約は、次のものについて適用する。(a)日本国においては、(i)源泉徴収される租税に関しては、(aa)この条約がある年の三月三十一日以前に効力を生ずる場合には、その年の七月一日以後に租税を課される額(bb)この条約がある年の四月一日以後に効力を生ずる場合には、その年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税及び事業税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

in the United States: (i) with respect to taxes withheld at source: (aa) for amounts paid or credited on or after July 1 of the calendar year in which the Convention enters into force, if the Convention enters into force before April 1 of a calendar year; or (bb) for amounts paid or credited on or after January 1 of the calendar year next following the date on which the Convention enters into force, if the Convention enters into force after March 31 of a calendar year; and (ii) with respect to other taxes, for taxable periods beginning on or after January 1 of the calendar year next following the date on which the Convention enters into force.発音を聞く 例文帳に追加

合衆国においては、(i)源泉徴収される租税に関しては、(aa)この条約がある年の三月三十一日以前に効力を生ずる場合には、その年の七月一日以後に支払われ又は貸記される額(bb)この条約がある年の四月一日以後に効力を生ずる場合には、その年の翌年の一月一日以後に支払われ又は貸記される額(ii)その他の租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税期間 - 財務省