税の消転の英語

現状の消費税への対応、および将来予想される消費税率の改訂に備え、システム上消費税の転嫁を可能にすると共に、正当な課税証明の取得を可能とし、かつ、消費税率変更の毎に過大な設備投資を不要とする。例文帳に追加

To enable inversion of a consumption tax on a system, and acquisition of a right taxation certification, so as to cope with the present consumption tax and to prepare for revision of the consumption tax rate anticipated in the future, while eliminating an excessive equipment investment for every change in the consumption tax rate. - 特許庁

現状の消費税への対応、および将来予想される消費税率の改訂に備え、システム上消費税の転嫁を可能にすると共に、正当な課税証明の取得を可能とし、かつ、消費税率変更の毎に過大な設備投資を不要とする。例文帳に追加

To shift a consumption tax on a system, to obtain a right taxation certification and to dispense with excessive amount investment for every change of a consumption tax rate so as to cope with the present consumption tax and in preparation for the revision of the consumption tax rate anticipated in the future. - 特許庁

この頃、個別人身支配から土地課税への転換に伴って、従来からあった租庸調・正税・雑徭・交易物などの税目が消え、新たに官物・臨時雑役などといった税目が出現していた。例文帳に追加

In the wake of the transition from the principle of people-based governance to the principle of tax on land, former taxes, such as Soyocho, shozei (the rice tax stored in provincial offices' warehouse), zoyo (irregular corvee) and trading goods, were abolished and new items of taxation, such as kanmotsu (tribute goods paid as taxes or tithes) and rinji zoyaku (general term for odd-job tasks), were introduced.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

２具体的には、我が国産業の競争力強化のための研究開発・設備投資減税の集中・重点化、次世代への資産移転の円滑化に資する相続税・贈与税の一体化及び税率の引下げ、「貯蓄から投資へ」の改革に資する金融・証券税制の軽減・簡素化、土地の有効利用の促進に資する登録免許税の軽減、人的控除の簡素化等の観点からの配偶者特別控除の上乗せ部分の廃止、消費税に対する信頼性・透明性を向上させるための免税点制度等の改革、酒税及びたばこ税の見直しその他の所要の措置を一体として講ずることといたします。例文帳に追加

2. Specifically, we will carry out measures such as the following as a package: Tax reductions for R&D and focused investment incentives, for　improving the competitiveness of Japanese industries; Integration of inheritance and gift taxes for encouraging the smooth transfer of assets from the older generation to the younger generation and cuts in tax rates; Reduction and simplification of taxation of financial transactions and stocks for encouraging a shift from 'deposits' to 'investment'; Cuts in the tax rates of registration and license taxes for promoting utilization of land; Abolition of' special allowance for spouse' (exceeding the amount of the 'allowance for spouse')to simplify personal allowances, etc.; Reduction of the tax-exempt threshold, etc., to increase people's trust in the consumption tax and improve its transparency; Review of tobacco and liquor taxes; and other measures - 財務省

消費を支える可処分所得は年間を通じて緩やかに増加したが、その内訳をみると、減税や失業給付金などの移転所得が下支えしたことが示されている。例文帳に追加

The disposable income to support consumption increased gently through the year. Examining the details, it shows that the transfer income such as tax reduction or unemployment benefits propped it up. - 経済産業省

ここで、EPA ／ FTA 締結前にはA 国の消費者は価格の低いC 国の財 Xを輸入するが、EPA ／ FTA 締結によってB 国に対する関税が撤廃されると、B 国からの輸入価格はPb（<Pc＋t）となるため、消費者はB 国の財 Xを購入することとなり、輸入先はB 国へと転換される。例文帳に追加

Before the conclusion of an EPA or FTA between countries A and B, consumers of country A bought item X imported from country C as it was cheaper than the equivalent imports from country B. Once the tariff was eliminated from item X imported from country B, the import price is Pb（<Pc＋t）. This induces the consumers to buy item X made in country B, thus the origin of the import is diverted to country B. - 経済産業省

２　次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。例文帳に追加

(2) Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act:発音を聞く  - 日本法令外国語訳データベースシステム