営業所得の英語

ハ　所得税法第百七十四条第五号　に掲げる利息のうち国内にある営業所を通じて締結された同号　に規定する契約に係るもの例文帳に追加

(c) Interest listed in Article 174(v) of the Income Tax Act, which pertains to a contract prescribed in the said item that has been concluded via a business office located in Japan発音を聞く  - 日本法令外国語訳データベースシステム

ニ　所得税法第百七十四条第六号　に掲げる利益のうち国内にある営業所を通じて締結された同号　に規定する契約に係るもの例文帳に追加

(d) Interest listed in Article 174(vi) of the Income Tax Act, which pertains to a contract prescribed in the said item that has been concluded via a business office located in Japan発音を聞く  - 日本法令外国語訳データベースシステム

ヘ　所得税法第百七十四条第八号　に掲げる差益のうち国内にある営業所又は国内において契約の締結の代理をする者を通じて締結された同号　に規定する契約に係るもの例文帳に追加

(f) Margin profit listed in Article 174(viii) of the Income Tax Act, which pertains to a contract prescribed in the said item that has been concluded via a business office located in Japan or via a person who acts as an agent for conclusion of contracts in Japan発音を聞く  - 日本法令外国語訳データベースシステム

第3章で述べるように、最近は開業率の低下傾向が続いている中で依然多くの開業者が雇用創出等で重要な役割を果たしていること、特に異業種での経験を活かして他業種に参入し多くの雇用を創出している開業者も見られること、この10年間を見ると中堅世代の流入が減少したことを主因として自営業主が100万人以上減少していること、自営業減少の主因はデフレと対雇用者比での所得低下（開業リスク上昇）によるものであり自営業層への流入を抑制するような政府規制等によるものでないこと、規模間の上昇・下降は多く見られ自営業の中でも中長期的には法人化が進んでいること等は、自営業が閉じられた階層ではなく、参入障壁の低さと活発な競争を背景として、多数の参入、退出、規模移動が行われているとの見方と整合的である。例文帳に追加

The self-employed are not a closed class: as we shall see in Chapter 3, the still large numbers of people entering self-employment despite the recent continuing downward trend in the entry rate are playing an important part in creating jobs; entrepreneurs utilizing their experience in one industry to enter another are creating particularly many jobs; over the past decade, the number of self-employed business owners has declined by more than one million due to the outflow of middleaged entrepreneurs; the principal causes of the decline in self-employment are deflation and the decline in incomes compared with those of employed persons (increasing entry risk), and not government regulations curbing entry to the ranks of the self-employed; and businesses move frequently between size categories, with self-employed businesses increasingly incorporating in the medium and long-term. This is consistent with the position that, due to the low barriers to entry and active competition, entries, withdrawals and size movements are common. - 経済産業省

ハ　国内にある営業所に信託された合同運用信託、公社債投資信託又は公募公社債等運用投資信託（所得税法第二条第一項第十五号の三　に規定する公募公社債等運用投資信託をいう。次号ロにおいて同じ。）の収益の分配例文帳に追加

(c) Distribution of profit from a jointly managed money trust, bond investment trust or publicly offered bond investment trust (meaning a publicly offered bond investment trust prescribed in Article 2(1)(xv)-3 of the Income Tax Act; hereinafter the same shall apply in (b) of the next item) which has been entrusted with a business office located in Japan発音を聞く  - 日本法令外国語訳データベースシステム

ロ　国内にある営業所に信託された所得税法第二条第一項第十二号の二に規定する投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は第二条第二十九号ハ（定義）に規定する特定受益証券発行信託の収益の分配例文帳に追加

(b) Distribution of profit from an investment trust prescribed in Article 2(1)(xii)-2 of the Income Tax Act (excluding a bond investment trust and a publicly offered bond investment trust) or a specified trust issuing a beneficiary certificate prescribed in Article 2(xxix)(c) (Definitions) which has been entrusted with a business office located in Japan発音を聞く  - 日本法令外国語訳データベースシステム

一方の締約国の居住者が、他方の締約国内における営業若しくは事業の活動から所得を取得する場合又は当該居住者と第九条１(a)若しくは(b)にいう関係を有する者から他方の締約国内において生ずる所得を取得する場合には、当該居住者が当該一方の締約国内において行う営業又は事業の活動が、当該居住者又は当該関係を有する者が当該他方の締約国内において行う営業又は事業の活動との関係において実質的なものでなければ、当該所得について(a)に規定する条件を満たすこととはならない。例文帳に追加

If a resident of a Contracting State derives an item of income from a trade or business activity in the other Contracting State, or derives an item of income arising in the other Contracting State from a person that has with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9, the conditions described in subparagraph (a) shall be considered to be satisfied with respect to such item only if the trade or business activity carried on by the resident in the first-mentioned Contracting State is substantial in relation to the trade or business activity carried on by the resident or such person in the other Contracting State.発音を聞く  - 財務省

五　その個人が国内及び国外にわたつて損害保険又は生命保険の事業を行なう場合　当該事業により生ずる所得のうち、国内にある当該事業に係る営業所又はこれらの保険の契約の締結の代理をする者を通じて締結したこれらの保険の契約に基因する所得例文帳に追加

(v) Where the individual conducts a casualty insurance or life insurance business consisting of operations both in and outside Japan: Part of the whole income arising from the said business which should arise from insurance contracts concluded via a business office for the said business located in Japan or via a person who acts as an agent for conclusion of insurance contracts in Japan発音を聞く  - 日本法令外国語訳データベースシステム