地方税賦課の英語

地方の御料所（将軍直轄領）の管理を任されており、所領地の守護不入や段銭（田畑に賦課される税）の徴収などの特権を与えられていた。例文帳に追加

Hokoshu was entrusted to the management of local goryosho (shogunate's estate) and was also given the rights to prevent Shugo (provincial constable) from entering their own lands and to collect tansen (a kind of provisional tax in medieval Japan).発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

条約第八条３に規定する住民税又は事業税の賦課を回避するため、合衆国政府は、合衆国の地方政府又は地方公共団体が、日本国の企業が船舶又は航空機を国際運輸に運用することによって取得する利得で、条約により連邦所得税が課されないものに対し、日本国における住民税又は事業税に類似する租税を課そうとする場合には、当該地方政府又は地方公共団体に対し当該租税を課することを差し控えるよう説得するために最善の努力を払う。例文帳に追加

In order to avoid application of the local inhabitant taxes or the enterprise tax as provided for in paragraph 3of Article 8 of the Convention, if a political subdivision or local authority of the United States seeks to levy a tax similar to the local inhabitant taxes or the enterprise tax in Japan on the profits of any enterprise of Japan from the operation of ships or aircraft in international traffic in circumstances where the Convention would preclude the imposition of a Federal income tax on those profits, the Government of the United States will use its best endeavors to persuade that political subdivision or local authority to refrain from imposing such tax.発音を聞く  - 財務省

9世紀末頃より、租庸調・雑徭・正税などといった律令制に基づく税体系が解体され始め、まず地方（国衙）レベルの徴収において官物と臨時雑役に分けた賦課・徴収が行われるようになり、次第に中央（朝廷）レベルでも同様の徴収が行われるようになっていった。例文帳に追加

Since the end of the 9th century, the tax system had been based on the Ritsuryo system, with Soyocho (taxes on rice, labor or alternative goods, and textile goods or alternative money), Zoyo (irregular corvee), and Shozei (the rice tax stored in provincial offices' warehouses), however, this system was gradually dismantled, and at the local (kokuga) level, dual taxation consisted of Kanmotsu (tribute goods paid as taxes or tithes) and Rinjizoyaku began to be imposed and collected, and gradually this way of taxation extended to the central (Imperial Court) level.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

１この協定の適用上、「一方の締約者の居住者」とは、次の者をいう。(a)香港特別行政区については(i)香港特別行政区内に通常居住する個人（当該個人が、香港特別行政区内に実質的に所在し、又は恒久的住居若しくは常用の住居を有し、かつ、香港特別行政区に人的及び経済的関係を有する場合に限る。）(ii)香港特別行政区内に一賦課年度中に百八十日を超えて滞在し、又は連続する二賦課年度において三百日を超えて滞在する個人（当該個人が、香港特別行政区に人的及び経済的関係を有する場合に限る。）(iii)香港特別行政区内に事業の管理及び支配の主たる場所を有する法人(iv)香港特別行政区内に事業の管理及び支配の主たる場所を有するその他の者(b)日本国については、日本国の法令の下において、住所、居所、本店又は主たる事務所の所在地その他これらに類する基準により日本国において課税を受けるべきものとされる者（日本国内に源泉のある所得のみについて日本国において租税を課される者を除く。）(c)一方の締約者の政府及び一方の締約者の地方政府又は地方公共団体例文帳に追加

1. For the purposes of this Agreement, the term “resident of a Contracting Party” means: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, provided that the individual has a substantial presence, permanent home or habitual abode in the Hong Kong Special Administrative Region, and that he has personal and economic relations with the Hong Kong Special Administrative Region; (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, provided that he has personal and economic relations with the Hong Kong Special Administrative Region; (iii) a company having a primary place of management and control in the Hong Kong Special Administrative Region; and (iv) any other person having a primary place of management and control in the Hong Kong Special Administrative Region; (b) in the case of Japan, any person who, under the laws of Japan, is liable to tax therein by reason of his domicile, residence, place of head or main office or any other criterion of a similar nature, except any person who is liable to tax in Japan in respect only of income from sources in Japan; and (c) the Government of a Contracting Party or apolitical subdivision or local authority thereof.発音を聞く  - 財務省

四　適格外国仲介業者　外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第百六十二条に規定する条約（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国（次号において「条約相手国」という。）に本店又は主たる事務所を有する者として政令で定めるところにより、振替国債にあつては第一項第一号イに規定する税務署長の承認、振替地方債にあつては同項第二号イに規定する税務署長の承認を受けた者をいう。例文帳に追加

(iv) Qualified foreign intermediary: A foreign indirect account management institution or foreign further indirect account management institution, which has obtained, in the capacity of institution having its head office or principal office in the Contracting State other than Japan (referred to in the next item as the "other Contracting State") of a convention prescribed by Article 162 of the Income Tax Act (limited to a convention that provides that the Contracting States shall exchange information on the assessment and collection of taxes with each other), pursuant to the provision of a Cabinet Order, the approval of the district director prescribed in paragraph (1)(i)(a) for book-entry transfer national government bonds or the approval of the district director prescribed in paragraph (1)(ii)(a) for book-entry transfer local government bonds発音を聞く  - 日本法令外国語訳データベースシステム