Head taxとは 意味・読み方・使い方

(iii) Where foreign corporation tax rates in the state of the head office increase in accordance with the amount of income, the amount of foreign corporation tax set forth in (a) of the preceding item shall be the amount calculated based on the highest rates out of such tax rates発音を聞く 例文帳に追加

三　その本店所在地国の外国法人税の税率が所得の額に応じて高くなる場合には、前号イの外国法人税の額は、これらの税率をこれらの税率のうち最も高い税率であるものとして算定した外国法人税の額とすることができる。 - 日本法令外国語訳データベースシステム

After the transfer of the headship, Ujimasa was first assigned to create a tax ledger (a list of territories and the amount of rice yield) of vassals of the Hojo clan (A land survey was conducted every change of a family head).発音を聞く 例文帳に追加

家督相続後、氏政が最初に行なった仕事が北条家所領役帳の作成（代替わりの検地）とされている。 - Wikipedia日英京都関連文書対訳コーパス

On September 30, Tenchu-gumi displayed the severed head of Gennai SUZUKI and declared that as the Imperial demesne the land tax of Gojo City for that year would be reduced to half of what had been taxed until previous year.発音を聞く 例文帳に追加

18日、天誅組は鈴木源内を梟首し、五条を天朝直轄地として、この年の年貢を半減することを宣言する。 - Wikipedia日英京都関連文書対訳コーパス

a) The amount of foreign corporation tax to be imposed on the amount of the affiliated foreign company's income in its settlement of accounts for the relevant business year in the state of the head office or in a state or territory other than the state of the head office (including the amount to be deducted from the foreign corporation tax in the state of the head office by deeming that the said affiliated foreign company has paid the said amount under the laws and regulations of the state of the head office and excluding the amount of foreign corporation tax to be imposed on the amount listed in (a)2. of the preceding item発音を聞く 例文帳に追加

イ　当該外国関係会社の当該各事業年度の決算に基づく所得の金額につき、その本店所在地国又は本店所在地国以外の国若しくは地域において課される外国法人税の額（その本店所在地国の法令により当該外国関係会社が納付したものとみなしてその本店所在地国の外国法人税の額から控除されるものを含むものとし、前号イ（２）に掲げる金額に対して課されるものを除く。） - 日本法令外国語訳データベースシステム

(a) The amount of income which shall not be included in the foreign corporation tax base under the laws and regulations of the state of the head office (excluding the amounts listed as follows):発音を聞く 例文帳に追加

イ　その本店所在地国の法令により外国法人税の課税標準に含まれないこととされる所得の金額（次に掲げる金額を除く。） - 日本法令外国語訳データベースシステム

(i) The amount of income which shall not be included in the corporate income tax base for the relevant business year under the laws and regulations of the state of the head office発音を聞く 例文帳に追加

一　その本店所在地国の法令により当該各事業年度の法人所得税の課税標準に含まれないこととされる所得の金額 - 日本法令外国語訳データベースシステム

He also received the same request from Okuma and Munenari DATE who was Kyo, and an organization to promote reformation in the ministry (to improve capability of policy planning) was established and Shibusawa was designated a section head (head of the land tax department as well).発音を聞く 例文帳に追加

また大隈や卿の伊達宗城からも同様の趣旨の要請を受けて、渋沢を掛長（租税正兼務）として省内改革（政策立案能力の向上）を推進する組織として発足した。 - Wikipedia日英京都関連文書対訳コーパス

Corresponding to the officials that handled the imposition, there were chokuji (chokuyaku) (tax imposed by the Imperial Court), inji (inyaku) (imposed by In), kokuji (kokuyaku) (imposed by kokushi), shinji (shinyaku) (imposed by Shinto shrine), butsuji (butsuyaku) (imposed by Buddhist temple), tenyaku (provisional imposition for any emergency or construction), honjoyaku (imposed by administrative headquarters of manor), honkeyaku (imposed by head family), azukaridokoroyaku (imposed by custodian), gesuyaku (imposed by lower ranking officer), bukeyaku (general tax imposed in Kamakura and Muromachi Bakufu), jitoyaku (imposed by manager and lord of manor), shugoyaku (imposed by provincial constable) and so on.発音を聞く 例文帳に追加

賦課を行う主体によって、勅事（勅役）・院事（院役）・国事（国役）・神事（神役）・仏事（仏役）・天役・本所役・本家約・預所役・下司役・武家役・地頭役・守護役などがある。 - Wikipedia日英京都関連文書対訳コーパス