obligation of taxとは 意味・読み方・使い方

The Dynasty tried to exercise their administrative powers such as the police authority, the legal jurisdiction, and the authority of tax collection that they had not been able to exercise against kokyowa until then, and the Dynasty told hensho (commanders who guard the border of the territory) to remind the residents of their obligation of tax payment, and furthermore, they arrested and executed those who had piracy activities with the support from the local governor in Sanpo.発音を聞く 例文帳に追加

辺将による納税の論告を行い、三浦代官の協力を得た上ながら海賊行為を働いた者を捕らえ処刑するなど、それまで恒居倭に対し行えなかった検断権・徴税権行使を試みるようになる。 - Wikipedia日英京都関連文書対訳コーパス

Since sake was taxed at the time of bottling and shipment, there was no obligation of tax payment for the trade at the former stage, that is, at the time of okeuri and okegai.発音を聞く 例文帳に追加

酒は、瓶に詰めて出荷された時点で課税対象になるので、その前段階すなわち桶売り・桶買いの時点では取引に関わる納税の義務が生じない。 - Wikipedia日英京都関連文書対訳コーパス

iv) Where the trust involving the national tax for which the liability to pay is an obligation covered by the liability based on the trust property has terminated (excluding cases where the trust has terminated on the grounds set forth in Article 163, item (v) (Grounds for Termination of Trust) of the Trust Act発音を聞く 例文帳に追加

四　その納める義務が信託財産責任負担債務である国税に係る信託が終了したとき（信託法第百六十三条第五号（信託の終了事由）に掲げる事由によつて終了したときを除く。）。 - 日本法令外国語訳データベースシステム

(i) apply to non-resident service suppliers in recognition of the fact that the tax obligation of non-residents is determined with respect to taxable items sourced or located in the Member's territory; or例文帳に追加

(i) 非居住者の租税に係る義務が当該加盟国の領域内に源泉のある又は所在する課税項目に関して決定されるという事実にかんがみ、非居住者であるサービス提供者に適用する措置 - 経済産業省

(2) A medical care insurer, in order to allocate to said Levy, pursuant to the provisions of each Act related to medical insurance or the Local Tax Act, shall be subject to an obligation to collect insurance premiums, installments premium, or taxes for National Health Insurance and to pay said Levy.発音を聞く 例文帳に追加

２　医療保険者は、納付金の納付に充てるため医療保険各法又は地方税法の規定により保険料若しくは掛金又は国民健康保険税を徴収し、納付金を納付する義務を負う。 - 日本法令外国語訳データベースシステム

Moreover, Mitsuhide formed the foundations for the castle town by carrying out activities such as improving the flow of the Yura-gawa River (which had often caused floods until then), and releasing farmers who were impoverished due to the repeated floods from their obligation towards Jishisen tax, etc.発音を聞く 例文帳に追加

更に光秀はそれまでたびたび氾濫を起こしていた由良川の流れを改善し、度重なる洪水によって疲弊していた農民に対し地子銭を免除するなど善政を敷き、城下町としての基礎を築いたのであった。 - Wikipedia日英京都関連文書対訳コーパス

The amount of credit, however, shall not exceed that part of the Japanese tax which is appropriate to that income; (b) Where the income derived from the United Kingdom is dividends paid by a company which is a resident of the United Kingdom to a company which is a resident of Japan and which has owned at least 25 per cent of the voting shares issued by the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account the United Kingdom tax payable by the company paying the dividends in respect of its income.発音を聞く 例文帳に追加

ただし、控除の額は、日本国の租税の額のうち当該所得に対応する部分を超えないものとする。(b)英国において取得される所得が、英国の居住者である法人により、その議決権のある株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付される英国の租税を考慮に入れるものとする。 - 財務省

Article 23 (1) Except where based on a claim pertaining to an obligation covered by the trust property (including a right arising with respect to property that belongs to the trust property; the same shall apply in the following paragraph), no execution, provisional seizure, provisional disposition, or exercise of a security interest or an auction (excluding an auction for the exercise of a security interest; the same shall apply hereinafter) nor collection proceedings for delinquent national tax (including a procedure to be enforced pursuant to the provisions on collection proceedings for delinquent national tax; the same shall apply hereinafter) may be enforced against property that belongs to the trust property.発音を聞く 例文帳に追加

第二十三条　信託財産責任負担債務に係る債権（信託財産に属する財産について生じた権利を含む。次項において同じ。）に基づく場合を除き、信託財産に属する財産に対しては、強制執行、仮差押え、仮処分若しくは担保権の実行若しくは競売（担保権の実行としてのものを除く。以下同じ。）又は国税滞納処分（その例による処分を含む。以下同じ。）をすることができない。 - 日本法令外国語訳データベースシステム