科学的管理法の英語

三　科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業（機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百六十四条第一項第二号（非居住者に対する課税の方法）又は法人税法第百四十一条第二号（外国法人に係る法人税の課税標準）に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。）例文帳に追加

iii) A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 164(1)(ii) (Method of Taxation on Nonresidents) of the Act or Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Corporation Tax Act発音を聞く  - 日本法令外国語訳データベースシステム

２　法第三十二条の三第二項の厚生労働省令で定めるときは、芸能家（放送番組（広告放送を含む。）、映画、寄席、劇場等において音楽、演芸その他の芸能の提供を行う者）若しくはモデル（商品展示等のため、ファッションショーその他の催事に出席し、若しくは新聞、雑誌等に用いられる写真等の制作の題材となる者又は絵画、彫刻その他の美術品の創作の題材となる者）の職業に紹介した求職者又は科学技術者（高度の科学的、専門的な知識及び手段を応用し、研究を行い、又は生産その他の事業活動に関する技術的事項の企画、管理、指導等を行う者）、経営管理者（会社その他の団体の経営に関する高度の専門的知識及び経験を有し、会社その他の団体の経営のための管理的職務を行う者）若しくは熟練技能者（職業能力開発促進法（昭和四十四年法律第六十四号）第四十四条第一項に規定する技能検定のうち特級若しくは一級の技能検定に合格した者が有する技能又はこれに相当する技能を有し、生産その他の事業活動において当該技能を活用した業務を行う者）の職業に紹介した求職者（当該紹介により就いた職業の賃金の額が厚生労働大臣の定める額を超える者に限る。）から、就職後六箇月以内に支払われた賃金の百分の十・五（免税事業者にあつては、百分の十・二）に相当する額以下の手数料を徴収するときとする。例文帳に追加

(2) The cases specified by an Ordinance of the Ministry of Health, Labour and Welfare as provided by Article 32-3, paragraph 2 of the Act shall be the cases under which a fee equivalent to or less than ten-point-five hundredths (10.5/100) (or ten-point-two hundredths (10.2/100) in case of a tax-exempt business provider) of the wages paid during the six-month period after the employment is collected from the job seeker who had been introduced to an occupation of entertainer (who provides entertainment such as music, theatrical entertainment or other performance art in broadcasting programs (including commercial broadcasting), movies, vaudeville, theaters, etc.) or modeling (who appears at fashion shows or other events or serves as a material for a creation of photographs, etc. used for newspapers, magazines, etc. for demonstrating commercial goods, or who serves as a material for a creation of painting, carving or other works of art), or the job seeker who had been introduced to an occupation of scientist (who engages in researches and studies by applying highly scientific and specialized knowledge and means, or the planning, management, instruction, etc. of technical matters for production or other business activities), management executive (who has highly specialized knowledge and experience for the management of a company or other association and provides management businesses for the management of a company or other association) or skilled worker (who has the skill of a person having passed the technical skill test provided by Article 44, paragraph 1 of the Human Resources Development Promotion Act (Act No. 64 of 1969) for the special grade or the first grade or any corresponding skill, and provides businesses utilizing such skill for production or other business activities) (limited to the persons whose wages for the jobs, obtained by them through such introduction, exceed the amount determined by the Minister of Health, Labour and Welfare).発音を聞く  - 日本法令外国語訳データベースシステム

この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約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、事業の管理の場所、法人の設立場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国の政府及び当該一方の締約国の地方政府又は地方公共団体(b)当該一方の締約国の法令に基づいて設立された年金基金又は年金計画(c)当該一方の締約国の法令に基づいて設立された団体であって、専ら宗教、慈善、教育、科学、芸術、文化その他公の目的のために運営されるもの（当該一方の締約国の法令において所得又は収益の全部又は一部に対する租税が免除されるものに限る。）例文帳に追加

For the purposes of this Convention, the term“resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management, place of incorporation or any other criterion of a similar nature, and also includes: (a) the Government of that Contracting State and any political subdivision or local authority thereof; (b) a pension fund or pension scheme established under the laws of that Contracting State; and (c) an organisation established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purpose(or for more than one of those purposes), only if all or part of its income or gains may be exempt from tax under the domestic laws of that Contracting State.発音を聞く  - 財務省

１この条約の適用上、「一方の締約国の居住者」とは、当該一方の締約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、事業の管理の場所その他これらに類する基準により当該一方の締約国において課税を受けるべきものとされる者をいい、次のものを含む。(a)当該一方の締約国及び当該一方の締約国の地方政府又は地方公共団体 (b)当該一方の締約国の法令に基づいて設立され、かつ、規制される年金基金(c)当該一方の締約国において、主として宗教、慈善、教育、科学、芸術、文化その他公の目的のために設立され、かつ、運営されるもの（当該一方の締約国の法令において所得の全部又は一部に対する租税が免除されるものに限る。）例文帳に追加

1. For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes: a) that Contracting State and any political subdivision or local authority thereof; b) a pension fund established and regulated as such under the laws of that Contracting State; and c) a person established and operated in that Contracting State principally for a religious, charitable, educational, scientific, artistic, cultural or public purpose, only if all or a part of its income is exempt from tax under the laws of that Contracting State.発音を聞く  - 財務省