retirement dateとは 意味・読み方・使い方

Since Senchiyomaru, the oldest son of Tsunamura DATE who was the fourth lord of domain, died young, Yoshimura became an adopted heir and took over as the head of the family in 1703 at the same time as the retirement of Tsunamura, his foster father.発音を聞く 例文帳に追加

第4代藩主・伊達綱村の長男・扇千代丸が早世したために養嗣子となり、元禄16年（1703年）、養父・綱村の隠居にともない家督を継いだ。 - Wikipedia日英京都関連文書対訳コーパス

(4) From among the persons who held positions as employees of the existing Institute on the day before the enforcement date, and who continued on to become employees of the Institute pursuant to the provisions of Article 2 of the supplementary provisions, any person who retired from the Institute between the enforcement date and when he/she became qualified to receive unemployment, etc. benefits pursuant to the Employment Insurance Act (Act No. 116 of 1974) and who may receive a retirement allowance pursuant to the provisions of Article 10 of the National Government Employees, etc. Retirement Allowance Act if he/she held a position as an employee of the existing Institute up until the day of his/her retirement, the Institute shall pay an amount equivalent to the retirement allowance calculated based on the example in the provisions of said Article to said person as a retirement allowance.発音を聞く 例文帳に追加

４　研究所は、施行日の前日に従前の研究所の職員として在職し、附則第二条の規定により引き続いて研究所の職員となった者のうち施行日から雇用保険法（昭和四十九年法律第百十六号）による失業等給付の受給資格を取得するまでの間に研究所を退職したものであって、その退職した日まで従前の研究所の職員として在職したものとしたならば国家公務員退職手当法第十条の規定による退職手当の支給を受けることができるものに対しては、同条の規定の例により算定した退職手当の額に相当する額を退職手当として支給するものとする。 - 日本法令外国語訳データベースシステム

Article 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters:発音を聞く 例文帳に追加

第百七十三条　第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム

(2) The amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in the said items by the ratio of the number of months (where the said discount bonds are short-term government or company bonds prescribed in Article 41-12(9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5)(iii)) up to the redemption date during which the said non-taxable corporation, etc. held the said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for the said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of the said discount bonds.発音を聞く 例文帳に追加

２　前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(3) Any person who holds a position as an employee of the existing Institute on the day before the enforcement date shall continue on and become an employee of the Institute pursuant to the provisions of Article 2 of the supplementary provisions, and in the case that said person continues on to become an employee pursuant to the provisions of Article 2, paragraph (1) of the National Government Employees, etc. Retirement Allowance Act after his/her tenure as an employee of the Institute, for the calculation of the term of his/her services that serves as the basis for calculating the retirement allowance to be received pursuant to said Act, his/her tenure as an employee of the Institute shall be deemed to be his/her ongoing tenure as an employee prescribed in said paragraph; provided, however, that this shall not apply when said person has received a retirement allowance (including benefits equivalent to this retirement allowance) as a result of retiring from the Institute.発音を聞く 例文帳に追加

３　施行日の前日に従前の研究所の職員として在職する者が、附則第二条の規定により引き続いて研究所の職員となり、かつ、引き続き研究所の職員として在職した後引き続いて国家公務員退職手当法第二条第一項に規定する職員となった場合におけるその者の同法に基づいて支給する退職手当の算定の基礎となる勤続期間の計算については、その者の研究所の職員としての在職期間を同項に規定する職員としての引き続いた在職期間とみなす。ただし、その者が研究所を退職したことにより退職手当（これに相当する給付を含む。）の支給を受けているときは、この限りでない。 - 日本法令外国語訳データベースシステム

(ii) Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date: Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12(5) of the Act from the income tax collected on the said discount bonds pursuant to the provisions of paragraph (3) of the said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds.発音を聞く 例文帳に追加

二　その償還期限を繰り上げて償還する場合又は当該期限前に買入消却をする場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額から同条第五項の規定により還付される金額を控除した残額のうち、非課税法人等が当該割引債を所有していた期間に対応する部分の金額 - 日本法令外国語訳データベースシステム

(5) Where the issuer of discount bonds issued on or after April 1, 1988, redeems the said discount bonds by bringing the redemption date forward or retires the said discount bonds by purchase prior to the redemption date, the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in the preceding paragraph.発音を聞く 例文帳に追加

５　昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。 - 日本法令外国語訳データベースシステム

As the baby boomers that have formed the mainstay of the manufacturing shop floor reach retirement age en masse, it is becoming increasingly important that Japanese SMEs, if they are to maintain their superiority, not only continue with the business activities that they have pursued to date, but also tackle problems such as the question of how to further raise employee skill levels and ensure the smooth transition of skills to younger workers.発音を聞く 例文帳に追加

これまでモノ作りの現場を支えてきた団塊の世代が一斉に引退を迎える中、我が国中小企業が今後も優位性を維持するためには、これまで見たような企業活動における取組に加えて、従業員の技能の更なる高度化や、若年者への円滑な技能承継といった問題に取り組む重要性が増していると言えよう。 - 経済産業省