消費税法の英語

補助事業者は、前項の補助金の交付の申請をするに当たって、当該補助金に係る消費税及び地方消費税に係る仕入控除税額（補助対象経費に含まれる消費税及び地方消費税相当額のうち、消費税法（昭和６３年法律第１０８号）の規定により仕入れに係る消費税額として控除できる部分の金額及び当該金額に地方税法（昭和２５年法律第２２６号）の規定による地方消費税の税率を乗じて得た金額の合計額に補助率を乗じて得た金額をいう。以下「消費税等仕入控除税額」という。）を減額して交付申請しなければならない。ただし、申請時において消費税等仕入控除税額が明らかでないものについては、この限りでない。例文帳に追加

With respect to the application for the Subsidy provided for in the preceding paragraph, the Subsidized Company shall deduct from the required subsidy amount the amount of the tax deductions for taxable purchase pertaining to the consumption tax and local consumption tax concerning the Subsidy (of the amount equivalent to the consumption tax and local consumption tax which is included in the Subsidized Costs, the amount obtained by multiplying the subsidy rates to the total amount of the amount that can be deducted as consumption tax for taxable purchase in accordance with the provisions of the Consumption Tax Act (Act No.108 of 1988) and the amount obtained by multiplying the said amount by the local consumption tax rate in accordance with the provisions of the Local Tax Act (Act No.226 of 1950) (hereinafter referred to as “the Tax Deductions for Taxable Purchase for Consumption Tax etc.”); Provided, however, that this shall not apply in a case where the amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc. is not known at the time of the application.発音を聞く  - 経済産業省

個人タクシーでは消費税法に基づく事業者免税点制度が適用されることから（売り上げが規定値以下のため）消費税の納税義務を免除されており、その分、個人タクシー「個人タクシー」と「法人タクシー」よりも運賃が安くなっている。例文帳に追加

Operators of privately owned taxis are often given refunds from tax payments including the consumption tax because the business operator tax exemption point system based on the Consumption Tax Act applies to them (since their sales are less than the prescribed value); therefore, the fare of privately owned taxis is set lower than that of corporate taxis.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

三　この表において「免税事業者」とは、消費税法（昭和六十三年法律第百八号）第九条第一項本文の規定の適用を受ける者をいう。例文帳に追加

(iii) The term "tax-exempt business provider" as used in this table means a person to whom the provision of the main clause of Article 9, paragraph 1 of the Consumption Tax Act (Act No. 108 of 1988) is applicable.発音を聞く  - 日本法令外国語訳データベースシステム

出荷するときには酒税法の規定との兼ね合いもあり、また消費者が低アルコール度を好むという事情もあって、目的とするアルコール度数まで下げる必要がある。例文帳に追加

When shipping, in relation to the provisions of the Liquor Tax Act, and because that consumers prefer low alcohol-concentration, it is necessary to lower the alcohol concentration to a desired level.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

本法の如何なる規定も，アイルランドの権利，又はアイルランドから直接若しくは間接に権原が派生する者の関税法又は消費税に関係する法規に基づいて没収された製品を販売若しくは使用する権利に影響を及ぼさないものとする。例文帳に追加

Nothing in this Act shall affect the right of the State, or of any person deriving title directly or indirectly from the State, to sell or use any products forfeited under the Customs Acts or any enactment relating to the excise.発音を聞く  - 特許庁

日本におけるどぶろく作りの歴史は米作とほぼ同起源であると云われるが、明治時代においては政府の主要な税収源であった酒造税（1940年以後、酒税）の収入を減らす要因であるとして、農家などで自家生産・自家消費されていたどぶろく作りが酒税法により禁止され、現在に至っている。例文帳に追加

It is said that in Japan, the origin of the history of Doburoku production is almost the same as that of rice production, but the production of Doburoku, which used to be made in farm houses, etc. for personal consumption, was forbidden by the Liquor Tax Act as a factor for reducing brewery tax (liquor tax before 1940) revenues, which were major tax revenues for the government in the Meiji period and is still forbidden to the present date.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

減税に関しては、米国史上第３位の大規模な減税法30が2003年５月に成立・執行され、家計部門の消費を力強く押し上げるような減税（所得税率の引き下げ、最低所得税率対象者の拡大、児童扶養税控除の拡大及び共働き世帯向けの減税等）が既に実施され、米国政府の試算によると、2003会計年度は約309億ドルの減税効果が見込まれている31。例文帳に追加

In May 2003, the third largest tax cut legislation in the history of the US30 was enacted and came into force. A tax cut to boost consumption forcefully in the household sector (including lowered individual income tax rates, expansion of eligibility for the lowest tax bracket, expansion of the child credit and deduction for married taxpayers filing joint returns) had already been implemented. According to estimates by the US government, the expected effect of the tax cuts in FY2003 will be roughly 30.9 billion dollars.31 - 経済産業省

イ　源泉徴収による国税並びに申告納税方式による消費税等（保税地域からの引取りに係るものにあつては、石油石炭税法（昭和五十三年法律第二十五号）第十七条第三項（引取りに係る原油等についての石油石炭税の納付）の規定により納付すべき石油石炭税に限る。）、航空機燃料税、電源開発促進税及び印紙税　その災害のやんだ日の属する月の末日例文帳に追加

(a) A withholding tax, as well as consumption tax, etc. (in the case of petroleum and coal tax on the goods received from a bonded area, limited to such tax payable under the provisions of Article 17, paragraph (3) (Payment of Petroleum and Coal Tax on Crude Oil, etc. Received) of the Petroleum and Coal Tax Act (Act No. 25 of 1978)), aviation fuel tax, promotion of power-resources development tax and stamp tax, all of which are subject to the self-assessment system: the last day of the month containing the day on which the disaster ended発音を聞く  - 日本法令外国語訳データベースシステム