allocation of allowancesとは 意味・読み方・使い方

b) to the same allocation of income, deductions, credits, or allowances between persons;例文帳に追加

(b)二以上の者の間における所得、所得控除、税額控除その他の租税の減免の配分 - 財務省

To equalize allowances and working loads of respective clews while improving the efficiency of a vehicle dispatching, and further to achieve crew allocation considering the compliance of working conditions.例文帳に追加

車両の配車計画を効率化した上で、各乗務員における手当や業務負荷の平準化を行い、さらに勤務条件の遵守を考慮した乗務員の割当てを行う。 - 特許庁

Further, a crew allocation part 16 refers to accumulated allowances within a prescribed period about crews capable of working in the organizations and performs crew allocation processing for sequentially allocating a crew with the lowest allowance to the organization with the highest fare or charge.例文帳に追加

さらに、乗務員割当部１６が、その編成に勤務可能な乗務員について所定期間内での累積手当を参照し、手当の最も少ない乗務員を、運賃又は料金の最も高い編成に順次割当てる乗務員割当処理を行う。 - 特許庁

In particular the competent authorities of the Contracting States may agree: (a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; (b) to the same allocation of income, deductions, credits, or allowances between persons; (c) to the settlement of conflicting application of the Convention, including conflicts regarding: (i) the characterization of particular items of income; (ii) the characterization of persons; (iii) the application of source rules with respect to particular items of income; and (iv) the meaning of any term used in the Convention; and (d) to advance pricing arrangements.発音を聞く 例文帳に追加

特に、両締約国の権限のある当局は、次の事項について合意することができる。(a)一方の締約国の企業が他方の締約国内に有する恒久的施設への所得、所得控除、税額控除その他の租税の減免の帰属(b)二以上の者の間における所得、所得控除、税額控除その他の租税の減免の配分(c)この条約の適用に関する相違（次に掲げる事項に関する相違を含む。)の解消(i)特定の所得の分類(ii)者の分類(iii)特定の所得に対する源泉に関する規則の適用(iv)この条約において用いられる用語の意義(d)事前価格取決め - 財務省

On the other hand, experts have pointed out various issues pertaining to the EU-ETS, including the following. ① Regarding the reduction targets of Phase I, there are problems in cap setting, such as moderate emissions allowances that lead to a price fall when the moderate allocation is realized. ② There are problems related to fairness and equity with respect to the cap. For example, during Phase I, in the process of creating national allocation plans that determine each country’s emissions cap, there were about 800 cases26 in all the EU countries wherein the companies sued their national governments over allocation methods and allocation amounts. Further, during Phase II, the former East European countries, such as Czech Republic, Latvia, Poland, Hungary, and Estonia, sued the European Commission over its strict demand on the allocation amount27. ③ There are concerns about “carbon leakage” and a loss of international competitiveness among the EU companies. For example, Jean-Louis Borloo, the French Minister of Ecology and Sustainable Development, expressed his concern about “carbon leakage,” which occurs when economic activities and plant locations move from the EU countries to countries with lesser or no environmental regulations. Secretary General Mr. Richmann of German Federation of Industry and Energy stated that in a situation wherein the competitors do not need to bear carbon costs, domestic industries cannot pass on the carbon costs to the international market. This would lead to not only loss of the labor market but also migration of the manufacturing bases, resulting in increased emissions outside of Europe.例文帳に追加

一方、EU-ETSに対しては、①第一約束期間の削減目標については、排出枠の設定が緩く、割当の緩さが判明した時点で価格が暴落するなど、キャップの設定に課題があったこと、②各国の排出上限量となる国別割当計画の策定過程において、割当方法及び割当量をめぐって、第一約束期間においては、企業が各国政府を提訴した事例がEU全体で800件程度あり、第二約束期間については、チェコ、ラトビア、ポーランド、ハンガリー、エストニア等旧東欧諸国が欧州委員会の要求する厳しい割当量を巡り、欧州委員会を相手に訴訟を起こしているなど、キャップの衡平性に課題があること、③フランスのボルローエコロジー・持続可能な開発整備相が、「EU域内から環境規制が緩いまたは無い他の地域に工場など移転する、いわゆる『炭素リーケージ』について懸念がある。」と表明し、ドイツの産業エネルギー連盟リヒマン事務総長が、「競争相手に炭素コストが生じなければ、産業界はこのコストを世界市場で転嫁できないので、労働市場が失われるだけではなく、生産拠点の移転もあり得るが、これは、欧州外での排出増加になる。」と発言しているなど、炭素リーケージ及び域内企業の国際競争力低下の懸念があること、等、様々な課題が指摘されている。 - 経済産業省