(in the 'Edo' period of Japan) labour that was a taxation of fishermen, called 'kako-yaku'発音を聞く 例文帳に追加

江戸時代において,水主役という,漁師に課せられたの夫役 - EDR日英対訳辞書

Zoyaku (Zoeki) is the term for the taxation system introduced after the middle of the Heian period.発音を聞く 例文帳に追加

雑役（ぞうやく/ざつえき）とは、平安時代中期以後に導入された租税体系のこと。 - Wikipedia日英京都関連文書対訳コーパス

Taxation on land was implemented according to kokudaka from the time of Taiko kenchi (the land survey by Hideyoshi TOYOTOMI) until the land-tax reform in the Meiji period.発音を聞く 例文帳に追加

太閤検地以降、地租改正まで石高に応じた課税が行われた。 - Wikipedia日英京都関連文書対訳コーパス

As for taxation, in light of the change in the management environment surrounding Japanese corporations, we have improved taxation on corporate reorganization. In addition, in order to promote economic recovery, we have introduced a new system for tax credits for housing loans and will extend the period of taxation for the promotion of investments in small and medium-sized enterprises.例文帳に追加

税制については、我が国企業の経営環境の変化を踏まえ、企業組織再編成に関わる税制を整備するほか、景気回復に配慮して、新たな住宅ローン減税制度を創設するとともに、中小企業投資促進税制を継続するなどの措置を講じております。 - 財務省

(8) Upon the expiry of the period of time referred to in paragraph (6), the Registrar shall give to the parties entitled to be heard in the taxation proceedings notice of the date and time appointed for taxation.例文帳に追加

(8) (6)にいう期間の満了と同時に，登録官は，費用査定手続において聴聞を受けることができる当事者に対し，費用査定の指定日時を記載した通知を与える。 - 特許庁

(6) Upon expiry of the period referred to in paragraph (4), the Registrar shall give to the parties having an interest in the taxation proceedings notice of the date and time appointed for taxation.例文帳に追加

(6)(4)に定める期間が満了したときに，登録官は，算定手続に利害を有する当事者に対し，算定のためにある日時を指定し通知する。 - 特許庁

Therefore, in the Konin-Jogan eras in the early Heian period (the ninth century), the taxes policy of the government was converted from taxation on people, which was the initial policy mapped out under the Ritsuryo codes, to the taxation on lands.発音を聞く 例文帳に追加

これに伴い、平安前期の弘仁貞観期（9世紀）には、政府の租税方針も律令が当初想定していた人への課税から土地への課税へと転換した。 - Wikipedia日英京都関連文書対訳コーパス

The basis for the military service imposed on the vessels in the terrritorial lords's families was changed from the money taxation system to the food taxation system in the Early-Modern period, which is another characteristic of gunyaku system.発音を聞く 例文帳に追加

大名家における家臣への軍役が貫高基準（貫高制）から近世に入って石高基準（石高制）へと移っていくのも特徴的である。 - Wikipedia日英京都関連文書対訳コーパス

However, it became apparent that many people who wanted to escape taxation began falsifying the register, escaping and wandering about during the latter stage of the Nara period (the latter stage of the 8th century).発音を聞く 例文帳に追加

しかし、奈良時代後期（8世紀後期）ごろから、課税から逃れたい人民らの偽籍・逃亡・浮浪が次第に顕著となっていった。 - Wikipedia日英京都関連文書対訳コーパス

In the later Heian period, the system of "nengu" (land tax), "kuji" (public duties/temporary taxes), and "bueki" (compulsory service) was established, and their imposition was done per "myoden" (the farming land that served as the unit of taxation and labor-enforcement in those days).発音を聞く 例文帳に追加

平安時代後期に成立した年貢・公事・夫役を徴収するために、名田単位でそれらの賦課が行われていた。 - Wikipedia日英京都関連文書対訳コーパス

Further, long-period simulation of inheritance tax, income tax, and corporation tax is carried out to provide the best suitable taxation environment.例文帳に追加

さらに、相続税、所得税、法人税の長期シミュレーションを行うことにより最善最適な税務環境を実現するためのレポートを出力する。 - 特許庁

The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention or, if later, within six years from the end of the taxable year or chargeable period in respect of which that taxation is imposed or proposed.発音を聞く 例文帳に追加

当該申立ては、この条約の規定に適合しない課税に係る措置の最初の通知の日から三年の期間が満了する日又は租税の賦課に係る課税年度若しくは賦課年度の終了の日から六年の期間が満了する日のいずれか遅い日までに、しなければならない。 - 財務省

The post of Gundai was created when a Shugodai (deputy of Shugo; provincial constable) who had been exercising military and police powers during the Kamakura period began taking charge of affairs related to taxation (tax collection) as well at the start of the Muromachi period.発音を聞く 例文帳に追加

鎌倉時代、郡を単位として軍事・警察権を行使していた守護代（守護の代官）が室町時代に入り、租税関係（年貢の徴収）も行うようになったことに始まる。 - Wikipedia日英京都関連文書対訳コーパス

Under the arbitration system, it is mandatory that an award should be given and be enforced within a certain period of time (normally two years) and taxpayers will enjoy benefits such as prevention of prolongation of mutual consultation and complete elimination of double taxation.例文帳に追加

仲裁制度は、手続開始から一定期間（通常 2 年）での裁定の提示及びその履行が義務づけられており、納税者にとっては、相互協議の長期化の防止や二重課税の確実な解消等が期待できる。 - 経済産業省

As the ritsuryo system (a system of centralized government based on a set of codes) collapsed during the early to mid-Heian period, the system of taxation called so (tax) evolved into the nengu; the name nengu (annual tribute), however, kept something from its precedent, "koso" (the tribute-tax).発音を聞く 例文帳に追加

律令制における租が、平安初期～中期に律令制が崩壊・形骸化したことにともなって、年貢へと変質したが、貢租（こうそ）という別称に名残が残っている。 - Wikipedia日英京都関連文書対訳コーパス

A system composed of manors and government territories as basic units of administration and taxation, known as the manorial public territory system (called shoen koryo sei in Japanese), was established during this period, with myoshu farmers forming the basis of the system.発音を聞く 例文帳に追加

この時期、荘園や公領を支配・収取の単位とする体制、すなわち荘園公領制が確立したが、名主は荘園公領制の基盤を支える階層といえた。 - Wikipedia日英京都関連文書対訳コーパス

Furthermore, San hakase always had additional duties as heads or assistants in the Shuzeiryo (Bureau of Taxation) or Syukeiryo (Bureau of Popular Affairs), and one in two also worked as Goinosakan (the lowest class official in four class officials) ("Kanshoku hisho" (a text describing rules of ceremony and etiquette to be observed in the Imperial Court and by samurai that was written during the early Heian period in around 1200)).発音を聞く 例文帳に追加

更に算博士も必ず主税寮か主計寮の頭か助を兼務して更に2名中1名は五位史を兼ねることになった（『官職秘抄』）。 - Wikipedia日英京都関連文書対訳コーパス

The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws, within a reasonable period of time after such changes.発音を聞く 例文帳に追加

両締約国の権限のある当局は、各締約国の租税に関する法令について行われた重要な改正を、その改正後の妥当な期間内に、相互に通知する。 - 財務省

Choyobun refers to the taxation that the Southern Court temporarily imposed on the territories of temples and shrines under their control in order to secure provisions and revenue during the period of the Northern and Southern Courts (Japan).発音を聞く 例文帳に追加

朝用分（ちょうようぶん・朝要分）とは、日本の南北朝時代(日本)に南朝(日本)が兵粮と財政収入確保のために自己の支配下の寺社領地などに臨時にかけた課税のこと。 - Wikipedia日英京都関連文書対訳コーパス

In the period of Northern and Southern Courts, the Northern Court (Japan) (Muromachi bakufu [Japanese feudal government headed by a shogun]) placed Hyoro-ryosho (See Hanzeirei) and the Southern Court (Japan) inflicted choyobun (taxation), and in these ways they both secured army provisions.発音を聞く 例文帳に追加

南北朝時代(日本)に入ると、北朝(日本)（室町幕府）は兵粮料所（半済令参照のこと）を、南朝(日本)は朝用分を設定して兵糧確保にあたった。 - Wikipedia日英京都関連文書対訳コーパス

(13) The provisions of the preceding paragraphs shall apply mutatis mutandis to bonds in foreign currency (limited to bonds in foreign currency prescribed in Article 2(1) and Article 4 of the Act on the Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued during the period from April 1, 1998, to March 31, 2008. In this case, the phrase "Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued company bonds, etc.)" in paragraph (3) shall be deemed to be replaced with "Article 6(1) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 6(13) (Special Provisions for Taxation on Bonds in Foreign Currency)."発音を聞く 例文帳に追加

１３　前各項の規定は、平成十年四月一日から平成二十年三月三十一日までの間に発行された外貨債（外貨公債の発行に関する法律（昭和三十八年法律第六十三号）第二条第一項及び第四条に規定する外貨債のうち、国外において発行されたものでその利子の支払が国外において行われるものに限る。）の利子について準用する。この場合において、第三項中「第六条第一項（民間国外債等の利子の課税の特例）」とあるのは、「第六条第十三項（外貨債の利子の課税の特例）において準用する同条第一項」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

It derived from the provisional imposition by the Imperial Court replacing yo or cho of Heian period, but along with the establishment of shoen koryo sei (manor and public land system), it began to be collected even in manor, public land and za, which continued until the establishment of a new taxation system by taiko kenchi (the land survey by Hideyoshi TOYOTOMI).発音を聞く 例文帳に追加

由来は平安時代中期に行われた庸や調に替わる朝廷からの臨時の賦課であったが、荘園公領制の確立とともに荘園・公領・座などでも徴収されるようになり、太閤検地による新たな租税体系確立まで続いた。 - Wikipedia日英京都関連文書対訳コーパス

In the mid Heian period when annual events became organized as a part of kuji in the political affairs, the taxation system of the ritsuryo system fell apart, so the management cost of the Imperial Court including kuji became to be borne by zuryo (provincial governor) who were kokushi.発音を聞く 例文帳に追加

政務における公事の一環としての年中行事が整備されてきたのと同じ平安時代中期には、租庸調・雑徭を基本とする律令制の租税体系が解体したため、公事を含めた朝廷の運営費用は諸国の国司である受領が負担を請負う図式となった。 - Wikipedia日英京都関連文書対訳コーパス

On the subject of taxation, the Ministry of Finance has apparently proposed a one-year extension of the securities tax break, while the FSA is looking at two to three years (as an extension period). As it seems that you are holding a negotiation with Finance Minister Noda today, please tell us your thought on this matter.発音を聞く 例文帳に追加

税の問題ですが、証券優遇税制について財務省の方から1年延長という案も示されているようですけれども、金融庁としては2～3年（延長）を示しています。今日、野田（財務）大臣との折衝もあるようですが、この点についての大臣のお考えをお願いします。 - 金融庁

(4) With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies.発音を聞く 例文帳に追加

４　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。 - 日本法令外国語訳データベースシステム

The purpose of the taxation scheme to strengthen SMEs’ information infrastructure is to promote investment in secure, high-quality IT leading to improvements in productivity at SMEs that lag considerably behind large enterprises in their use of IT. It achieves this by allowing SMEs that have invested in IT equipment meeting certain conditions to choose between a 30 % special depreciation or a tax credit for 7% of the amount of investment. The period of effect of this taxation scheme was extended to March 31, 2012.発音を聞く 例文帳に追加

中小企業情報基盤強化税制は、大企業と比べてIT 活用の遅れが顕著な中小企業の生産性の向上を実現し、高度な情報セキュリティの確保された質の高いIT 投資を促進するため、一定の要件を備えたIT設備等の投資をした場合に、その投資額の30％の特別償却又は7％の税額控除の選択適用を認める措置である。当該税制につき、平成24年3 月31 日まで延長を行った。 - 経済産業省

The business succession taxation scheme is designed 3to assist successors’ acquisition from predecessors of shares and other assets in non-listed enterprises approved by the Minister of Economy, Trade and Industry, whether through inheritance, gift, or testamentary gift, and it works by allowing the deferral of payment of inheritance tax and gift tax on and exemption from payment of the amount of tax under a grace period in certain circumstances (e.g., death of the successor).発音を聞く 例文帳に追加

事業承継税制は、後継者が経済産業大臣の認定を受けた非上場会社の株式等を先代経営者から相続、遺贈又は贈与により取得した場合において、その後継者が事業を継続することを前提に、相続税・贈与税の納税を猶予し、後継者の死亡等の一定の場合には猶予税額を免除する制度である。 - 経済産業省

4. This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their taxation laws, within a reasonable period of time after such changes.発音を聞く 例文帳に追加

４この条約は、現行の租税に加えて又はこれに代わってこの条約の署名の日の後に課される租税であって、現行の租税と同一であるもの又は実質的に類似するものについても、適用する。両締約国の権限のある当局は、各締約国の租税に関する法令について行われた重要な改正を、その改正後の妥当な期間内に、相互に通知する。 - 財務省

Article 8 (1) Officials at the rank of deputy director general or higher at the headquarters (limited to those who had been the officials at the rank of deputy director general or higher at the headquarters throughout the previous year) shall annually submit a report of income, etc., describing the amounts and taxation amounts listed below to the heads of each ministry and agency or a person who is delegated by them during the period from March 1 to March 31:発音を聞く 例文帳に追加

第八条　本省審議官級以上の職員（前年一年間を通じて本省審議官級以上の職員であったものに限る。）は、次に掲げる金額及び課税価格を記載した所得等報告書を、毎年、三月一日から同月三十一日までの間に、各省各庁の長等又はその委任を受けた者に提出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

Article 8 (1) Self-defense forces personnel at the rank of deputy director general or higher (limited to those who had been the self-defense forces personnel at the rank of deputy director general or higher throughout the previous year) shall annually submit a report of income, etc., describing the amounts and taxation amounts listed below to the Defense Minister during the period from March 1 to March 31:発音を聞く 例文帳に追加

第八条　審議官級以上の自衛隊員（前年一年間を通じて審議官級以上の自衛隊員であったものに限る。）は、次に掲げる金額及び課税価格を記載した所得等報告書を、毎年、三月一日から同月三十一日までの間に、防衛大臣に提出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

Since 1322 when Emperor Godaigo was in power, arguments to turn tsubo-sen into a form of regular taxation had arisen many times, but opposition by Enryaku-ji Temple delayed collecting taxes from sake dealers by miki no kami (Chief of the Sake Office) until the period of Northern and Southern Courts, and conflicts continued because some sake breweries refused to pay tax with Enryaku-ji Temple on their side.発音を聞く 例文帳に追加

後醍醐天皇の元亨2年（1322年）以後、壷銭を通常の課税とする議論は度々行われてきたが、延暦寺などの反対もあり漸く南北朝時代_(日本)に入って以後、造酒正によって徴税が行われるようになったが、延暦寺などの支援を受けて課税忌避を図る酒屋もあり対立が続いた。 - Wikipedia日英京都関連文書対訳コーパス

In the mid Heian period, kaihatsu ryoshu (local nobles who actually developed the land) began to donate their land to temples or high-ranking aristocrats in order to make their land fuyusoden (donated-type of shoen [manor]); however, they were required to submit kugen (official documents authorized by kokushi [provincial governor] or Gunji [local magistrate] for transfer of the ownership of private property) consisting of daijokanpu (official document issued by Daijokan, Grand Council of State) and minbushofu (official document issued by the minister of minbusho) based on the chokkyo (the imperial sanction) to have their land designated as fuyusoden -- Shoen which consisted of fuyusoden with the complete set of documents submitted was called Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs), and shoen which was virtually treated as fuyusoden merely with approval of kokushi was called kokumen shoen (provincially exempted shoen).発音を聞く 例文帳に追加

平安時代中期になると、開発領主が自らの土地をこの不輸租田にするために寺社や上級貴族に寄進するようになる（寄進地系荘園）が、不輸租田の指定には勅許とそれに基づく太政官符及び民部省符からなる公験が必要とされており、それらが揃った不輸租田によって構成された荘園を官省符荘、単に国司が承認したために事実上の不輸租田の対象となっていたものを国免荘田と呼ばれた。 - Wikipedia日英京都関連文書対訳コーパス

Where the provisions of sub paragraph g) of paragraph 2apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph for the taxable year in which the payment is made if such resident satisfies those conditions during the 12 month period preceding the date of payment of an item of income, profits or gains (or, in the case of dividends, the date on which entitlement to the dividends is determined);発音を聞く 例文帳に追加

２(g)の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(g)に規定する要件を満たしているときに、当該支払が行われる課税年度について当該要件を満たすものとする。 - 財務省

However, while the calculation for the limit of deduction of the Japanese foreign tax exemption system is more lenient than that used in other countries, the requirements in terms of the scope of subject companies and the period of tax-deferral when the balance sheet is in the red, is more demanding. For smoother international business operations by Japanese companies, a reexamination of the foreign tax exemption system is necessary by taking into consideration recent overseas business operations by Japanese companies and the taxation systems of other countries.例文帳に追加

ただし、我が国の外国税額控除制度については、控除限度額の計算方式が他国に比して緩い一方で、対象企業の範囲、赤字の場合の控除繰延期間等の面で他国に比して要件が厳しく、我が国企業の国際的な事業活動を円滑にするためには、昨今の企業の海外活動の実態、諸外国の制度との比較等を踏まえ、外国税額控除制度の見直しを行う必要があると指摘されている。 - 経済産業省

Article 8 Where an individual, in the relevant year, falls under more than one category among [1] the category of resident other than a non-permanent resident, [2] the category of non-permanent resident, and [3] the categories of nonresident listed in the items of Article 164(1) (Method of Taxation on Nonresidents), income tax shall be imposed on the income listed in paragraph (1)(i) to (iii) of the preceding Article, which has arisen during the respective period when the individual has been a [1] resident other than a non-permanent resident, [2] non-permanent resident or [3] nonresident listed in the relevant item in the said year.発音を聞く 例文帳に追加

第八条　その年において、個人が非永住者以外の居住者、非永住者又は第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分のうち二以上のものに該当した場合には、その者がその年において非永住者以外の居住者、非永住者又は当該各号に掲げる非居住者であつた期間に応じ、それぞれの期間内に生じた前条第一項第一号から第三号までに掲げる所得に対し、所得税を課する。 - 日本法令外国語訳データベースシステム

Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period.発音を聞く 例文帳に追加

２(f)若しくは(g)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総日数の半数以上の日において２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。 - 財務省

It is further understood that where an employee:(a) has been granted a share or stock option in the course of an employment; (b) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (c) remains in that employment at the date of the exercise; and (d) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, income or gains; then, in order to avoid double taxation, the Contracting State of which, at the time of the exercise of the option, the employee is not a resident may tax only that proportion of such benefits, income or gains which relates to the period or periods between grant and exercise of the option during which the individual has exercised the employment in that Contracting State.発音を聞く 例文帳に追加

さらに、被用者が次の(a)から(d)までに掲げる要件を満たす場合には、二重課税を回避するため、ストックオプションの行使の時に当該被用者が居住者とならない締約国は、当該利益、所得又は収益のうち当該被用者が勤務を当該締約国内において行った期間中当該ストックオプションの付与から行使までの期間に関連する部分についてのみ租税を課することができることが了解される。(a)当該被用者が、その勤務に関して当該ストックオプションを付与されたこと。(b)当該被用者が、当該ストックオプションの付与から行使までの期間中両締約国内において勤務を行ったこと。(c)当該被用者が、当該行使の日において勤務を行っていること。(d)当該被用者が、両締約国の法令に基づき両締約国において当該利益、所得又は収益について租税を課されることになること。 - 財務省

It is further understood that where an employee: (i) has been granted a stock option in the course of an employment; (ii) has exercised that employment in both Contracting States during the period between grant and exercise of the option; (iii) remains in that employment at the date of the exercise; and (iv) under the domestic law of the Contracting States, would be taxable in both Contracting States in respect of such benefits, then, in order to avoid double taxation, a Contracting State of which, at the time of the exercise of the option, the employee is not a resident may tax only that proportion of such benefits which relates to the period or periods between grant and exercise of the option during which the individual has exercised the employment in that Contracting State.発音を聞く 例文帳に追加

さらに、被用者が次の(i)から(iv)までに掲げる要件を満たす場合には、二重課税を回避するため、ストックオプションの行使の時に当該被用者が居住者とならない締約国は、当該利益のうち当該被用者が勤務を当該締約国内において行った期間中当該ストックオプションの付与から行使までの期間に関連する部分についてのみ租税を課することができることが了解される。(i)当該被用者が、その勤務に関して当該ストックオプションを付与されたこと。(ii)当該被用者が、当該ストックオプションの付与から行使までの期間中両締約国内において勤務を行ったこと。(iii)当該被用者が、当該行使の日において勤務を行っていること。(iv)当該被用者が、両締約国の法令に基づき両締約国において当該利益について租税を課されることになること。 - 財務省

Article 58 (1) Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., he/she shall add, to the amount to be refunded or appropriated, an amount calculated by multiplying the amount to be refunded or appropriated by the rate of 7.3% per annum according to the number of days during the period from the day following the day specified in each of the following items for the categories of refund, etc. listed respectively in said items, 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) (or during the period otherwise specified by other national tax laws) (the amount thus calculated shall be referred to as "interest on refund"):発音を聞く 例文帳に追加

第五十八条　国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（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（他の国税に関する法律に別段の定めがある場合には、その定める期間）の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下「還付加算金」という。）をその還付し、又は充当すべき金額に加算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

(7) With respect to the amount of expenses for test and research for the business year to which the date of incorporation of the Company belongs, the main provisions of Article 42-4 paragraph (1) of the Special Taxation Measures Act (Act No. 26 of 1957) shall apply: Provided that "the amount of expenses for test and research of each business year to be included in the amount of loss in the calculation of income for the respective business year during the period from the business year (in this article referred to as "the reference year") immediately prior to the business year of the juridical person including January 1, 1967 to the business year immediately prior to said applicable business year" in the same paragraph shall be read as "the amount of expenses for test and research for the business year including April 1, 1984 of the Nippon Telegraph and Telephone Public Corporation", and that "in the case of exceeding the largest amount of" in the same paragraph shall be read as "in the case of exceeding the amount of", the provision of the same paragraph shall not apply.発音を聞く 例文帳に追加

７　会社の成立する日の属する営業年度の試験研究費の額については、租税特別措置法（昭和三十二年法律第二十六号）第四十二条の四第一項の規定中「当該法人の昭和四十二年一月一日を含む事業年度の直前の事業年度（以下この条において「基準年度」という。）から当該適用年度の直前の事業年度までの各事業年度の所得の金額の計算上損金の額に算入される試験研究費の額」とあるのは「日本電信電話公社の昭和五十九年四月一日を含む事業年度の試験研究費の額」と、「のうち最も多い額を超える場合」とあるのは「を超える場合」として同項本文の規定を適用するものとし、同項ただし書の規定は、適用しない。 - 日本法令外国語訳データベースシステム

4. Where the provisions of subparagraph e) of paragraph 2 or paragraph 3 apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in the case of dividends, the date on which entitlement to the dividends is determined; and b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the item of income is derived if such resident satisfies those conditions on at least half the days of the taxable year.例文帳に追加

４ ２(e)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(a)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得が取得される課税年度の総日数の半数以上の日において２(e)又は３に規定する要件を満たしているときは、当該課税年度について当該要件を満たすものとする。 - 財務省

Where the provisions of subparagraph (f) of paragraph 2 or paragraph 3 apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in case of dividends, the date on which entitlement to the dividends is determined; (b) in all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year.発音を聞く 例文帳に追加

２(f)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得の支払が行われる課税年度の総日数の半数以上の日において２(f)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。 - 財務省

(3) With regard to a Commodity Broker, the provisions of Article 49, Article 50, Article 53-3, Article 91-2, Article 93, Article 94, paragraph 1, Articles 97 to 97-6 inclusive, Article 119, paragraph 2, and Article 120, paragraphs 2 to 4 inclusive of the New Act and the provisions of Article 20-3 and Article 57 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) revised by said provisions shall, only for Commodities pertaining to said registration, apply to said person by deeming him/her as a Futures Commission Merchant set forth in the New Act for each such Commodity, during the period prescribed in the preceding paragraph. In this case, "shall not start the acceptance of consignment" in Article 97-2, paragraph 3 shall be deemed to be replaced with "shall not accept consignment of buying and selling transactions on a Commodity Market; provided, however, that this shall not apply to cases where the transactions are carried out within the scope of the purpose to complete settlement of the buying and selling transactions on a Commodity Market pertaining to said consignment."発音を聞く 例文帳に追加

３ 商品仲買人については、当該登録に係る商品に限り、前項に規定する期間内は、新法第四十九条、第五十条、第五十三条の三、第九十一条の二、第九十三条、第九十四条第一項、第九十七条から第九十七条の六まで、第百十九条第二項及び第百二十条第二項から第四項まで並びにこれらの規定による改正後の租税特別措置法（昭和三十二年法律第二十六号）第二十条の三及び第五十七条の規定は、その者をその商品ごとに新法の規定による商品取引員とみなして、適用する。この場合において、第九十七条の二第三項中「受託業務を開始してはならない」とあるのは、「商品市場における売買取引の委託を受けてはならない。ただし、その受託に係る商品市場における売買取引の決済を結了する目的の範囲内でする場合は、この限りでない」とする。 - 経済産業省

(3) With regard to a Commodity Broker, the provisions of Article 49, Article 50, Article 53-3, Article 91-2, Article 93, Article 94, paragraph (1), Articles 97 to 97-6 inclusive, Article 119, paragraph (2), and Article 120, paragraphs (2) to (4) inclusive of the New Act and the provisions of Article 20-3 and Article 57 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) revised by said provisions shall, only for Commodities pertaining to said registration, apply to said person by deeming him/her as a Futures Commission Merchant set forth in the New Act for each such Commodity, during the period prescribed in the preceding paragraph. In this case, "shall not start the brokerage" in Article 97-2, paragraph (3) shall be deemed to be replaced with "shall not broker buying and selling transactions on a Commodity Market; provided, however, that this shall not apply to cases where the transactions are carried out within the scope of the purpose to complete settlement of the buying and selling transactions on a Commodity Market pertaining to said brokerage."発音を聞く 例文帳に追加

３　商品仲買人については、当該登録に係る商品に限り、前項に規定する期間内は、新法第四十九条、第五十条、第五十三条の三、第九十一条の二、第九十三条、第九十四条第一項、第九十七条から第九十七条の六まで、第百十九条第二項及び第百二十条第二項から第四項まで並びにこれらの規定による改正後の租税特別措置法（昭和三十二年法律第二十六号）第二十条の三及び第五十七条の規定は、その者をその商品ごとに新法の規定による商品取引員とみなして、適用する。この場合において、第九十七条の二第三項中「受託業務を開始してはならない」とあるのは、「商品市場における売買取引の委託を受けてはならない。ただし、その受託に係る商品市場における売買取引の決済を結了する目的の範囲内でする場合は、この限りでない」とする。 - 日本法令外国語訳データベースシステム