monetary baseとは 意味・読み方・使い方

(3) A person who pays a domestic corporation, in Japan, interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations) (excluding those that fall under the provision of Article 176(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property)) shall, at the time of payment, collect income tax with respect to the said interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection.発音を聞く 例文帳に追加

３　内国法人に対し国内において第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金（これらのうち第百七十六条第一項又は第二項（信託財産に係る利子等の課税の特例）の規定に該当するものを除く。）の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム

For example, according to "Kaitoshokokuki" (literally, descriptions of various countries across the sea) written by Sukchu SIN, a secretary of the envoy dispatched in 1428, the survey included 15 items including the following: identifying base-places of wako together with a request of prohibiting wako (Japanese pirates) actions, observing Japan's power, such as relationships among wako, shugo daimyo (shugo, which were Japanese provincial military governors, that became daimyo, which were Japanese feudal lords), dominant Kokujin (local samurai) and local clans, states of progress in urban areas, and monetary policies, and checking the states of progress of Buddhism in Japan.発音を聞く 例文帳に追加

例えば1428年（正長元年）派遣の使節に同行した書記官の申叔舟が著した『海東諸国紀』によると、倭寇禁圧要請と併せて倭寇の根拠地の特定、倭寇と守護大名、有力国人、土豪との関係、都市部の発展状況や通貨政策など国力状況の観察、日本での仏教の展開状況をはじめ15項目の調査内容があったという。 - Wikipedia日英京都関連文書対訳コーパス

(ii) Where the nonresident receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which he/she accepts the position of trustee (meaning interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations); hereinafter the same shall apply in this Article), or receives payment of taxable income of a foreign corporation attributed to the said trust property (meaning domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii); hereinafter the same shall apply in this Article).発音を聞く 例文帳に追加

二　その引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得（第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金をいう。以下この条において同じ。）の支払を国内において受けるとき又は当該信託財産に帰せられる外国法人課税所得（国内源泉所得のうち第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものをいう。以下この条において同じ。）の支払を受けるとき。 - 日本法令外国語訳データベースシステム