特別給与とは、給付基礎日額の算定の基礎から除外されているボーナスなど３か月をこえる期間ごとに支払われる賃金をいいます。（結婚手当など、臨時に支払われた賃金は含まれません）例文帳に追加

Special payments refers to bonuses and other wages paid once in more than 3 months which are excluded from calculation of the basic daily benefits payment amount. (Temporary wages, such as marriage allowance, are not included) - 厚生労働省

その者が，その職業において賃金，給与又は手数料による報酬を受けている場合－証人として出頭するために，その者に支払われなくなる賃金，給与又は手数料に等しい金額，又は(b)前記以外の場合－その者の出頭日1日につき，＄80以上，＄130以下の金額例文帳に追加

if the person is remunerated in his or her occupation by wages, salary or fees -- an amount equal to the amount of wages, salary or fees not paid to the person because of his or her attendance as a witness; or (b) in any other case -- an amount of not less than $80, or more than $130, for each day when he or she so attends.発音を聞く  - 特許庁

手当の内容は、妊娠手当（女性が妊娠により仕事に就けない場合、給与の80％が最高50日間支給）、両親手当（育児休業をした際、390日間は給与の80％が、残り90日間は60クローナ（最低保証額）が支払われる）、一時的両親手当（12歳未満の子供の看護等のために休業期間について子供１人当たり、給与の80％が原則60日間支給）となっている。例文帳に追加

The breakdown and details of the benefits are: pregnancy benefit (provision of 80% of the remuneration for a maximum of 50 days if a women cannot work due to pregnancy), parental benefit (provision of 80% of the remuneration for 390 days and 60 kronas (minimum insurance amount) for the remaining 90 days when taking child care leave), and temporary parental benefit (in principle, provision of 80% of the remuneration for 60 days per child when taking a leave to nurse children under 12 years old). - 経済産業省

こうした状況を少しでも改善するため、少しでも長く働いてほしい人材には、高めの給与を支払うことや、勤務状況が優秀な人を日本へ短期間の研修に行かせることなどによって、モチベーション向上の工夫を図っている企業も多い。例文帳に追加

In order to somehow remedy this situation, many enterprises try to motivate their employees by, for example, paying higher salaries and sending workers who perform better to Japan for short-term training in order to encourage them to stay with their employers for longer.発音を聞く  - 経済産業省

専門的，科学的又はその他の特別の技量又は知識を理由として，登録官の前に証人として出頭するよう命じられた者には，次の金額が支払われなければならない。 (a)その者が，その職業において賃金，俸給又は手数料による報酬を受けている場合－証人として出頭するために，その者に支払われなくなる賃金，給与又は手数料に等しい金額，又は (b)前記以外の場合－その者の出頭日1日につき，＄140以上，＄700以下の金額例文帳に追加

A person who, because of his or her professional, scientific or other special skill or knowledge, is summoned to appear as a witness before the Registrar must be paid: (a) if the person is remunerated in his or her occupation by wages, salary or fees -- an amount equal to the amount of wages, salary or fees not paid to the person because of his or her attendance as a witness; or (b) in any other case -- an amount of not less than $140, or more than $700, for each day when he or she so attends.発音を聞く  - 特許庁

第百七十二条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号イ又はハ（国内において行う勤務に基因する給与等）に掲げる給与又は報酬の支払を受ける場合において、当該給与又は報酬について次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受けないときは、その者は、次条の規定による申告書を提出することができる場合を除き、その年の翌年三月十五日（同日前に国内に居所を有しないこととなる場合には、その有しないこととなる日）までに、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。例文帳に追加

Article 172 (1) Where a nonresident prescribed in Article 169 (Tax Base) receives payment of pay or remuneration listed in Article 161(viii)(a) or (c) (Pay, etc. Arising from Work Carried out in Japan), and the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations) do not apply to the said pay or remuneration, the nonresident shall, except where he/she may file a return form pursuant to the provision of the next Article, file a return form to the district director no later than March 15 of the year following the relevant year (in the case where the nonresident ceases to have his/her residence in Japan before that date, no later than the day on which he/she ceases to have residence), stating the following matters:発音を聞く  - 日本法令外国語訳データベースシステム

２　使用者は、前項の規定により休業補償を行つている労働者と同一の事業場における同種の労働者に対して所定労働時間労働した場合に支払われる通常の賃金の、一月から三月まで、四月から六月まで、七月から九月まで及び十月から十二月までの各区分による期間（以下四半期という。）ごとの一箇月一人当り平均額（常時百人未満の労働者を使用する事業場については、厚生労働省において作成する毎月勤労統計における当該事業場の属する産業に係る毎月きまつて支給する給与の四半期の労働者一人当りの一箇月平均額。以下平均給与額という。）が、当該労働者が業務上負傷し、又は疾病にかかつた日の属する四半期における平均給与額の百分の百二十をこえ、又は百分の八十を下るに至つた場合においては、使用者は、その上昇し又は低下した比率に応じて、その上昇し又は低下するに至つた四半期の次の次の四半期において、前項の規定により当該労働者に対して行つている休業補償の額を改訂し、その改訂をした四半期に属する最初の月から改訂された額により休業補償を行わなければならない。改訂後の休業補償の額の改訂についてもこれに準ずる。例文帳に追加

(2) In the event that the per capita average monthly amount of ordinary wages payable in the period of January through March, April through June, July through September, or October through December, respectively (any such period being referred to hereinafter as a "quarter"), for the number of the prescribed working hours for a worker at the same workplace and engaged in the same type of work as the worker receiving compensation for absence from work pursuant to the preceding paragraph (or, for a workplace where less than 100 workers are ordinarily employed, the average monthly amount during the quarter per worker of compensation paid every month in the industry to which that workplace belongs, as provided in the Monthly Labor Survey compiled by the Ministry of Health, Labour and Welfare; hereinafter whichever amount applies shall be referred to as the "average compensation amount") exceeds 120 percent of the average compensation amount during the quarter in which the worker in question suffered the injury or illness in the engagement of the employment, or falls below 80 percent of that same amount, the employer shall adjust the amount of compensation for absence from work which is payable to the worker in question pursuant to the preceding paragraph in accordance with such rate of increase or decrease in the second quarter following the quarter in which the increase or decrease occurred; and the employer shall make compensation for absence from work of such adjusted amount from the first month of the quarter in which such adjustment takes effect. Thereafter, adjustment to the previously adjusted amount of compensation for absence from work shall be made in the same manner.発音を聞く  - 日本法令外国語訳データベースシステム

第四十二条　国内において所得税法第百六十一条第二号に規定する事業（映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供（以下この項及び第三項において「芸能人等の役務提供」という。）を主たる内容とする事業に限る。）を行う非居住者又は外国法人（国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。）で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約（以下この項において「租税条約」という。）の規定により所得税が免除されるもの（国内に恒久的施設（当該租税条約に定める恒久的施設をいう。以下この項において同じ。）を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。）が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価（以下この条において「芸能人等の役務提供報酬」という。）を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付しなければならない。例文帳に追加

Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection:発音を聞く  - 日本法令外国語訳データベースシステム