exemption from taxationとは 意味・読み方・使い方

Daijokan (Grand Council of State) and Minbusho (Ministry of Popular Affairs), which had the authority concerning denso, issued fu (tally) and the shoen approved for tax exemption by the tally was called Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs).発音を聞く 例文帳に追加

田租に係る権限を有する太政官と民部省が発する符により不輸が承認された荘園を官省符荘という。 - Wikipedia日英京都関連文書対訳コーパス

This was a system where state-sponsored temples were ranked by the Imperial Court, which assigned chief priests and had them pray for the well-being of the Emperor and Imperial family, and granted the temples exemption from taxation.発音を聞く 例文帳に追加

これは、天下の官寺を朝廷主導で序列化し、官寺として国家の手で住持を補任し、皇帝と帝室の安寧を祈祷すると同時に、非課税の恩恵を与える制度である。 - Wikipedia日英京都関連文書対訳コーパス

For these achievements, they received rinji (the Emperor's order) that they would be permanently exemption from taxation and labor duties, and only those chosen served the Court as Yotei, mainly going in for koshi carrier on the occasion of departure or a funeral of the Emperor and the Cloistered Emperor.発音を聞く 例文帳に追加

この功績により地租課役の永代免除の綸旨を受け、特に選ばれた者が輿丁として朝廷に出仕し天皇や太上天皇の行幸、葬送の際に輿を担ぐことを主な仕事とした。 - Wikipedia日英京都関連文書対訳コーパス

The shoens during the Tang and Sung dynasty did not have the right of tax exemption and the right to keep the tax agents from entering the property, but the lands from the Emperor were exempt from taxation and the shoens owned by bureaucrats had the right of tax exemptions and so some farmers donated their shoens to the bureaucrats so as to escape from heavy tax burden.発音を聞く 例文帳に追加

唐や宋の荘園には不輸不入の権限は存在しなかったものの、皇帝からの恩賜地は租税を減免され、官僚所有の荘園には免役特権が存在したため、農民が重い税負担から逃れるために荘園を官僚に寄進する例も見られた。 - Wikipedia日英京都関連文書対訳コーパス

While the foreign tax exemption system deducts the amount of withholding tax paid overseas from domestic corporation tax, the double taxation treaty divides taxation rights between the country of residence and the source country. This treaty sets a tax rate limit on investment income (dividends, interest, royalties) to relieve the tax at the source country.例文帳に追加

外国税額控除制度が現地での源泉課税後、我が国の法人税額から外国納付分を控除するのに対し、租税条約は居住地国と源泉地国の課税権の分配を図るものである。この租税条約の中には、源泉地国の課税を軽減するために投資所得（配当、利子、使用料）に対する限度税率が設けられている。 - 経済産業省

3. In cases where any amounts are deducted pursuant to the provisions of Article 21-12 (Special Exemption for Gift Tax under the Taxation System for Settlement at the Time of Inheritance) of the Inheritance Tax Act (Act No. 73 of 1950), the amount that remains after deducting the total of such deducted amounts from 25 million yen発音を聞く 例文帳に追加

（３）　相続税法（昭和二十五年法律第七十三号）第二十一条の十二（相続時精算課税に係る贈与税の特別控除）の規定により同条の規定の適用を受けて控除した金額がある場合における当該金額の合計額を二千五百万円から控除した残額 - 日本法令外国語訳データベースシステム

The business succession taxation scheme is designed 3to assist successors’ acquisition from predecessors of shares and other assets in non-listed enterprises approved by the Minister of Economy, Trade and Industry, whether through inheritance, gift, or testamentary gift, and it works by allowing the deferral of payment of inheritance tax and gift tax on and exemption from payment of the amount of tax under a grace period in certain circumstances (e.g., death of the successor).発音を聞く 例文帳に追加

事業承継税制は、後継者が経済産業大臣の認定を受けた非上場会社の株式等を先代経営者から相続、遺贈又は贈与により取得した場合において、その後継者が事業を継続することを前提に、相続税・贈与税の納税を猶予し、後継者の死亡等の一定の場合には猶予税額を免除する制度である。 - 経済産業省

With reference to paragraph 3 of Article 13(Alienation of Property) of the Convention: It is understood that where, in the case of schemes of reorganisation of companies, the laws of a Contracting State allow for the taxation of the gains arising from the disposal of shares in a company to be deferred, such gains shall be regarded as subject to tax unless any part of the deferred gains is as a result of a later disposal or reorganisation subject to a statutory exemption under the laws of that Contracting State.発音を聞く 例文帳に追加

条約第十三条３（財産の譲渡）の規定に関し、法人の組織再編成において株式の譲渡から生ずる収益に 対し一方の締約国の法令により課税の繰延べが認められる場合（当該繰延べの対象となった収益の全部又は一部に相当する収益が、将来行われる譲渡又は組織再編成により免税となる場合を除く。）には、当該繰延べの対象となった収益は、当該一方の締約国において租税が課されるものとされることが了解される。 - 財務省