opts inとは 意味・読み方・使い方

To provide a shift transmission controller which improves a driver's convenience by definitely defining discrepancies in modes of driving force characteristics the driver opts for, by providing variations in shift transmission characteristics in accordance with a driving force characteristic the driver opts for.例文帳に追加

ドライバの選択した駆動力特性に応じて変速特性に変化を持たせることにより、ドライバが選択した駆動力特性のモードの差異を明確にしてドライバの利便性を向上させる。 - 特許庁

(2) Where a nonresident who is to file a return form pursuant to the provision of the preceding paragraph with respect to the retirement allowance, etc. prescribed in the preceding Article opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident shall state, in the return form, the following matters in addition to the matters listed in the items of the said paragraph:発音を聞く 例文帳に追加

２　前条に規定する退職手当等につき前項の規定による申告書を提出すべき者が、当該退職手当等について同条の選択をする場合には、その申告書に、同項各号に掲げる事項のほか、次に掲げる事項を記載しなければならない。 - 日本法令外国語訳データベースシステム

(i) Any part of the amount of pay or remuneration listed in Article 161(viii)(a) or (c) to be received within the relevant year, to which the provisions of Part IV, Chapter V shall not apply (in the case where the said part of the amount to which the said provisions shall not apply includes any amount of the retirement allowance, etc. prescribed in the preceding Article, and the nonresident opts for taxation under the said Article with respect to the said retirement allowance, etc., the amount of the said retirement allowance, etc. shall be excluded), and the amount of income tax calculated by applying the provision of Article 170 (Tax Rate) to the said part of the amount発音を聞く 例文帳に追加

一　その年中に支払を受ける第百六十一条第八号イ又はハに掲げる給与又は報酬の額のうち次編第五章の規定の適用を受けない部分の金額（当該適用を受けない部分の金額のうちに前条に規定する退職手当等の額があり、かつ、当該退職手当等につき同条の選択をする場合には、当該退職手当等の額を除く。）及び当該金額につき第百七十条（税率）の規定を適用して計算した所得税の額 - 日本法令外国語訳データベースシステム

Article 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters:発音を聞く 例文帳に追加

第百七十三条　第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム