distributed incomeとは 意味・読み方・使い方

The sales price thereof, a part of an advertisement income resulting from sale information and a part of the accumulation information are distributed to the user and a settlement processor operator.例文帳に追加

販売代金と販売情報に起因する広告収入の一部と蓄積情報の一部を利用者と決済処理装置運用者へ配分する。 - 特許庁

Additionally, as a matter of course, if inward investment is made, dividends and interests for the investment are paid outside the country when its income is distributed.例文帳に追加

また当然のことながら、対内投資がされれば、収益を分配する際に、その投資分に見合う配当や利子が国外に支払われることになる。 - 経済産業省

When they do not coincide with each other, the second income distribution recording means 20 sets a money amount distributed to the organization by the action as the income of the organization by an executor, and records it into a department summary table 14 as the cost of the organization by the action.例文帳に追加

不一致があれば、第２の収入配分記録手段２０は、行為による組織に配分された金額について、実施者による組織の収入とし、当該行為による組織の費用として、部門集計表１４に記録する。 - 特許庁

In regards to (2), Japan uses a total global income method that taxes all company income regardless of whether it was earned overseas or at home, and companies, in order to avoid double taxation, deduct the taxes paid abroad from the corporate tax paid in Japan (foreign tax deduction system). Although there are merits to adjusting the withholding tax in (3), the income of foreign subsidiaries is not taxed as long as it is not distributed as dividends to the parent company (tax deferment).例文帳に追加

この中で特に②の指摘について、我が国は、企業があげた所得であれば国内国外を問わず全てに課税する「全世界所得方式」を採用しつつ、二重課税を排除する観点から、企業が国外で納めた税金を日本での法人税額から控除する「外国税額控除制度」を採用している。 - 経済産業省

Information from an information provider is distributed to the resident by a common site, a running charge is imposed on the information provider, and a charging income is given back to the resident of the multiple dwelling house.例文帳に追加

共同サイトにより情報提供者からの情報を居住者に配信し、該情報提供者に掲載料金を課し、該課金収入を該集合住宅の居住者に還元する。 - 特許庁

Article 9 The amount equivalent to the amount of surplus that a cooperative has distributed in accordance with the amount of use of the cooperative's businesses shall, pursuant to the provisions of the Juridical Person Tax Act (Act No. 34 of 1965), be included in the amount of loss when calculating the amount of income for each business year or the amount of consolidated income for each consolidated business year under the provisions of the same Act with regard to said cooperative.発音を聞く 例文帳に追加

第九条　組合が組合事業の利用分量に応じて配当した剰余金の額に相当する金額は、法人税法（昭和四十年法律第三十四号）の定めるところにより、当該組合の同法に規定する各事業年度の所得の金額又は各連結事業年度の連結所得の金額の計算上、損金の額に算入する。 - 日本法令外国語訳データベースシステム

While Buke no toryo distributed territories to their kenin, they actively sought to become kokushi, which would provide them both handsome income, or to obtain a higher rank, which would lead higher grade in the central government, or to access to the Imperial Palace to advance their political status in the Imperial Court.発音を聞く 例文帳に追加

こうした武家の棟梁に対する恩賞は、所領を棟梁から家人へ分け与える一方、棟梁自らはさらなる勢力拡大のために収入の多い国の国司職や、中央政界における地位向上につながる位階の昇叙、御所への昇殿などを獲得するよう積極的に運動した。 - Wikipedia日英京都関連文書対訳コーパス

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period).発音を聞く 例文帳に追加

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム