固定収入の英語

（２）　総収入金額から固定資産又は法人税法（昭和四十年法律第三十四号）第二条第二十一号に規定する有価証券の譲渡による収入金額を控除した金額例文帳に追加

2. the balance of total income minus income from transfer of fixed assets, or securities as prescribed in Article 2(xxi) of the Juridical Person Tax Act (Act No. 34 of 1965).発音を聞く  - 日本法令外国語訳データベースシステム

Ｆは固定経費、Ｚは修繕費、Ａは関連会社の賃貸料、Ｃは駐車場収入、Ｅは関連会社に起因するその他の収入、Ｓは関連会社以外に起因するその他の収入、Ｔ_Ｔは賃貸平均単価、Ｔ_Ｓは平均経費単価である。例文帳に追加

In the formula, F is the fixed expenditure, Z is the maintenance cost, A is the rental fee of affiliated companies, C is the car parking income, E is the other incomes from affiliated companies, S is the other incomes from companies other than the affiliated companies, T_T is the average rental unit price and T_S is the average expenditure unit price. - 特許庁

また、収入が固定料金を超過するコンテンツについては、超過分の金額を、コンテンツホルダに供給する金額と、コンテンツの購入価格の減額分と、に振り分けて、購入価格を更新する。例文帳に追加

Moreover, it divides an excess amount into an amount supplied to the contents holder and a subtracted amount of purchase price of contents to update purchase price with respect to the contents in which income exceeds the fixed charge. - 特許庁

購入申込が所定数以上となり、収入がコンテンツホルダから指定された固定料金以上となるコンテンツについては配信を行うことを決める。例文帳に追加

It determines that delivery is done as for the contents in which the number of purchase order exceeds a predetermined number and income exceeds a fixed charge specified from a contents holder. - 特許庁

四　その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得例文帳に追加

(iv) Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft発音を聞く  - 日本法令外国語訳データベースシステム

四　その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得例文帳に追加

(iv) Where the corporation conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft;発音を聞く  - 日本法令外国語訳データベースシステム

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。例文帳に追加

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article.発音を聞く  - 日本法令外国語訳データベースシステム