land value taxとは 意味・読み方・使い方

(d) Supplementary tax or collection expenses for delinquent tax: the due date for payment of the national tax that was the cause for payment or collection of such supplementary tax or expenses (if said national tax falls under any of (a) to (c), the due date or day listed respectively in (a) to (c) pertaining to said national tax (in the case of additional tax for understatement, additional tax for failure to file, or heavy additional tax as prescribed in Article 35, paragraph (3) (Payment of Additional Tax for Understatement, etc.) of the Act on General Rules for National Taxes pertaining to land value tax, the earlier due date)).発音を聞く 例文帳に追加

ニ　附帯税又は滞納処分費　その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び国税通則法第三十五条第三項（過少申告加算税等の納付）に規定する重加算税については、先に到来する期限）又は日） - 日本法令外国語訳データベースシステム

After the 13th century, the currency value that silk or cloth had had was driven away by coins and nengu (land tax) was also gradually paid in coins.発音を聞く 例文帳に追加

13世紀に入ると、絹・布が持っていた貨幣価値を銭貨が駆逐し、次第に年貢も銭貨で納められるようになった。 - Wikipedia日英京都関連文書対訳コーパス

In this aggressive approach, each prefectural government made the average yield per tan that the Land Tax Reform Bureau figured out beforehand be the absolute condition of assessment and in case the reported amount was under the average tan that the Land Tax Reform Bureau figured out, each prefecture denied the reported value of the land, of which farmers assessed with their own labor and expenses and made the value of the land change forcibly; for this reason, including the Ise Revolt large scale riots erupted frequently in various places.発音を聞く 例文帳に追加

このなかで、府県庁は地租改正事務局があらかじめ見当をつけた平均反収を絶対的な査定条件とし、申告額がこれに達しない場合は、農民が自らの労力と費用をかけて算定した地価を否定し強圧的に変更させたことから、伊勢暴動をはじめとした大規模な暴動が各地で頻発した。 - Wikipedia日英京都関連文書対訳コーパス

d) An addition to tax: the due date for payment of the national tax that is the cause of payment or collection of such additions (if said national tax falls under any of the categories of national taxes listed in (a) to (c), the due date or day listed respectively in (a) to (c) which pertains to said national tax (in the case of an additional tax for understatement and an additional tax for failure to file as well as a substantial additional tax prescribed in Article 35, paragraph (3) (Payment of Additional Tax for Understatement, etc.), which pertain to land value tax, the earlier due date)発音を聞く 例文帳に追加

ニ　附帯税　その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び第三十五条第三項（過少申告加算税等の納付）に規定する重加算税については、先に到来する期限）又は日） - 日本法令外国語訳データベースシステム

The Meiji Government, suffering from economic difficulties that had lingered since the Seinan War as well as peasants' resistance against the land-tax reform, raised tax on sake repeatedly because the sake brewing industry generated higher production value than any other industries in Japan at that time and sake is almost free from problems concerning customs duty as most of it was consumed within the country.発音を聞く 例文帳に追加

西南戦争以後の財政難と地租改正に対する農民の抵抗に悩まされた明治政府は、当時の日本の工業で最も生産額が多く、かつほとんどが国内消費に回されていて関税の問題も薄い日本酒に対する増税を度々行った。 - Wikipedia日英京都関連文書対訳コーパス

Uchi-daka (real value of the yield) means kokudaka (crop yield) that was used as the appraisal standard to impose nengu (land tax) to the people of shoryo (territory) of daimyo (Japanese feudal lord) and hatamoto (bannermen) in the Edo period.発音を聞く 例文帳に追加

内高（うちだか）は、江戸時代の大名や旗本の所領内において、領民に年貢を課す際の算定基準として用いられた石高のことである。 - Wikipedia日英京都関連文書対訳コーパス

However, in reality, even if the owner of Satoyama tried to sell the land with this value, developers tend to take advantage of the owner's weak position to bring down the price, and there are occasions where there is no purchaser and the owner has no remedy other than selling his farm lands and others by the piece, while maintaining the mountain forest that has practically no asset value (if the owner has no reserve, as he can not pay the inheritance tax, he is forced to become bankrupt).発音を聞く 例文帳に追加

しかし実際に所有者がその価格で売却しようとしても、デベロッパーには足元を見られて買い叩かれるか、場合によっては買い手が付くことさえ無い為、所有者は平地に持っている農地などを切り売りして資産価値の無い山林を持ち続ける（その余力も無い場合は相続税を支払えず破産する羽目に陥る）しか無いのである。 - Wikipedia日英京都関連文書対訳コーパス

In addition to these investment promotion measures, the investment environment for FDI into Japan is gradually being developed and improved through measures such as: (i) progress being made on various deregulations which had been barriers to entry until now; (ii) development of laws that contribute to the facilitation of business restructuring, such as amendments to the Commercial Code; (iii) improved transparency incorporate management by introducing consolidated and current value accounting systems; and (iv)cutting costs incurred by advancing into the Japanese market by the decline in land prices and office rents and reduction of corporate tax.例文帳に追加

これらの対日投資促進施策を含め、①これまで参入障壁とされてきた各種規制緩和・撤廃の進展、②商法改正等による事業再編の円滑化に資する法整備、③連結・時価会計制度導入による企業経営の透明性の向上、④地価、オフィス賃貸料の低下、法人税の引下げ等による対日進出コストの低下等によって、対日投資環境は徐々に整備・改善されてきている。 - 経済産業省