代利子の英語

中国では古くから利子付き貸借の慣習が存在したとされているが、日本でも古代からそうした慣習が発生していたのではないかと見られている。例文帳に追加

While a system of loaning is believed to have existed in China since long ago, a similar system may have existed in Japan as well since ancient times, it is speculated.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

すなわち、建設中の資金利子（8%）を国が負担、開業後の収支収益の8%を国が保証、官有地の無代払い下げ、民有地の買い上げ払い下げ、用地の地租免除である。例文帳に追加

Those subsidies provided by the government consisted of the construction interest payment (8% annum), guaranteeing 8% income profit, free government-owned land concession, private land concession after the government purchase and the land tax exemption on the land owned by the railroad company.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

有利子負債残高償還年数については、中小企業においても1980年代後半の平均近辺にまで低下しつつあり、企業の財務体質改善は大きく進展していると言えよう。例文帳に追加

The interest-bearing debt repayment period among SMEs is also falling to around the average in the late 1980s, and significant progress has been made by enterprises in improving their financial standing. - 経済産業省

自動車分解整備事業の近代化に必要な資金調達の円滑化を図るため、自動車整備近代化資金制度の適正な活用により、債務保証及び利子補給を行う（新規貸付は平成22年度末で終了。）。（継続）（p.221参照）例文帳に追加

In order to facilitate the raising of funds required for the modernization of automobile wrecking and maintenance operations, loan guarantees and interest subsidies will be provided by making appropriate use of the automobile maintenance modernization fund program. (New lending was concluded at the end of fiscal 2010.) (Continuation) (See p. 214.)発音を聞く  - 経済産業省

７　非居住者又は外国法人が、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一般民間国外債のうち特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十四項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。第九項及び第十四項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。例文帳に追加

(7) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, which fall under the category of specified foreign-issued company bonds and for which the nonresident or foreign corporation has, pursuant to the provision of a Cabinet Order, entrusted custody with the person in charge of handling payment, if [1] the said person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the said specified foreign-issued company bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by an Ordinance of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provision of Article 3-3(3) or (6); hereinafter the same shall apply in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (14) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the said person in charge of handling custody and payment has further entrusted custody, notice shall be given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by an Ordinance of the Ministry of Finance (limited to a document prepared based on the information on the interest recipient provided by the said person in charge of handling custody and payment; referred to in paragraph (9) and paragraph (14) as the "interest recipient confirmation document"), and submitted it to the competent district director having jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), the said nonresident or foreign corporation shall be deemed to have submitted a written application for tax exemption pursuant to the provision of paragraph (4) with respect to the interest receivable thereby:発音を聞く  - 日本法令外国語訳データベースシステム

日本の所得収支黒字は拡大傾向にあり、貿易サービス収支の黒字幅に匹敵するまでになっている。 これは、1960年代後半からの経常収支黒字の累積を背景に海外における資産が積み上がり、対外資産から得られる利子や配当収入等が次第に増加してきていることを示している。例文帳に追加

Japan’s income surplus has steadily risen to equal the goods and services surplus, the resultof the current account surplus which has accumulated since the late 1960s building up foreignassets and gradually increasing the interest and dividend income deriving from these assets. - 経済産業省

イスラム金融では、先に述べたように利子の受取・支払が含まれないため、これに代わって、出資金の運用利益が預金者や投資家等の出資者に配当として還元されたり、物品調達の対価として手数料などが金融機関に支払われたりする。例文帳に追加

In Islamic finance, as mentioned above, the receipt and payment of interest is not included, so as a substitute, revenues from the operation of investments are returned as a dividend to investors such as financers and depositors, and commissions and so forth are paid to financialinstitutions in exchange for the procurement of goods. - 経済産業省

続いて、2007年12月に公表された米国財務省報告書においては、更にこれを具体化した提案がなされており、国外所得免除方式の対象所得を配当所得と支店利益としつつ、代替案として、免除対象を利子・使用料に拡大する等の案が例示されている。例文帳に追加

The Treasury Department Report released in December 2007 describes more specific proposals based on the aforementioned committee report. For example, it proposes that the income subject to the extraterritorial income exclusion system should be the dividend income and the branch office profit, and offers an alternative proposal for expanding the scope of the exemption to the interest/usage fees. - 経済産業省