other comprehensive incomeとは 意味・読み方・使い方

(iv) The domestic source income listed in each item of Article 214(1) of the Act for which the nonresident seeks the application of the provision of Article 214(1) of the Act is included in the scope of income on which income tax in the case of comprehensive income taxation prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. in the case of Comprehensive Income Taxation) of the Act shall be imposed pursuant to the provisions of the Act and other laws and regulations concerning income tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded).発音を聞く 例文帳に追加

四　法第二百十四条第一項の規定の適用を受けようとする同条第一項各号に掲げる国内源泉所得が、法その他所得税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。 - 日本法令外国語訳データベースシステム

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered.発音を聞く 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム

A conclusion has been drawn from the studies that the key behind Sweden and other Scandinavian countries being able to recover and maintain their birthrate after mid-1980s is that they have succeeded in taking the burden, such as the opportunity costs of childbirth and child care, off the shoulders of the women through developing and enhancing comprehensive measures that support families in balancing between child care and work, such as the system for paid maternity and child-care leaves (increase in income compensation rate).例文帳に追加

スウェーデンをはじめとする北欧諸国の1980年代半ば以降の出生率回復と維持は、有給出産・育児制度（所得補填率の増加）といった子育てと仕事の両立を支援する包括的家族政策の整備・拡充により、出産・育児をめぐる女性の機会費用という負担を軽減することに成功したためであると分析されている。 - 経済産業省

Generally speaking, SRI is classified into: (i) the "social screen," under which investment targets are selected in a comprehensive manner by not only evaluating companies from financial indicators and other economic dimensions but also taking into consideration their responses to the environment and social responsibility; (ii) "shareholder activism/shareholder engagement," where investors seek companies' dialogue with shareholders on their responses regarding the environment and social responsibility, exercise voting rights and put forward shareholder proposals; (iii) "social investment/finance," where low-rate lending programs or investment are offered to support the development of districts where minority and/or low-income people live, and thus is often interpreted as movements to contribute to society and the environment through investment.例文帳に追加

SRIは一般的には、①企業を財務指標等の経済的な側面から評価するだけではなく環境や社会的責任への対応を考慮して総合的に投資先を選定する「ソーシャル・スクリーン」、②企業の環境や社会的責任への対応に関して、株主との対話を求めたり、議決権の行使や株主提案を行ったりする「株主アクティビズム（Shareholder Activism / Shareholder Engagement）」、③マイノリティや低所得者居住地域の発展を支援するために低利の融資プログラムの提供や投資を行う等の「ソーシャル・インベストメント／ファイナンス」の３つに分類され、このように、投資を通じて社会や環境に貢献する動きであるととらえられることも多い。 - 経済産業省