tax basisとは 意味・読み方・使い方

The finacial basis of kuge in its formative period depended on the right to collect land tax from shoen (manor) and koryo (public land).発音を聞く 例文帳に追加

成立期の公家の経済的基盤は、荘園・公領に対する収取権であった。 - Wikipedia日英京都関連文書対訳コーパス

Raising financial transaction tax imposed on the exchange associated to investment in bonds on the home country's currency basis (Brazil)例文帳に追加

•自国通貨建て債券投資に伴う為替取引に課税する金融取引税の引き上げ（ブラジル） - 経済産業省

In FY2007, we will review and reform the tax system to render it comparable to the systems of other major countries, from a viewpoint of improving infrastructure that forms a basis for a growth of our economy. One example of reform is the abolition of the ceiling for maximum allowable depreciation costs under the depreciation system. In addition, we will reform taxes related to small and medium-size enterprises, housing and land with due consideration for people's needs in daily life, exempting small and medium-size enterprises from the reserve fund tax in order to help them accumulate capital, and creating a special provision in the housing loan tax reduction scheme to maintain the tax reduction for middle-income and low-income households after the transfer of tax sources to local governments.例文帳に追加

また、中小企業について、その資本蓄積を促進するため、留保金課税制度の適用対象から除外することや、税源移譲後も中低所得者の減税額を確保するため住宅ローン減税の特例を創設するなど、国民生活等に配慮した中小企業関係税制や住宅・土地税制等の改正を行います。 - 財務省

Article 37 (1) Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act shall apply (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of said Act), and in the case of delinquent tax and tax interest, the due date for payment of the national tax used as the basis for the calculation thereof shall apply; hereinafter referred to as the "due date for payment"), the district director of the tax office shall demand such taxpayer by a letter of demand to pay the national tax, except where said national tax falls under any of the following categories of national taxes:発音を聞く 例文帳に追加

第三十七条　納税者がその国税を第三十五条（申告納税方式による国税の納付）又は前条第二項の納期限（予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条（予定納税額の納付）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。）までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促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

On the basis of itinerary information and tax-free article retrieval conditions received from a passenger 19, a WWW server 2 retrieves a tax-free article database 4 concerning tax-free article information in the corresponding airports of outgoing and incoming routes, and provides the retrieved result to the passenger 19.例文帳に追加

ＷＷＷサーバ２で、旅客１９から受信した旅行日程情報および免税品検索条件に基づき、対応する往路空港および復路空港における免税品情報について免税品データベース４を検索し、その検索結果を旅客１９に提供する。 - 特許庁

As for the issue of regressivity, consider prioritizing an expenditure scheme, rather than multiple tax rates, as the basis for its comprehensive measures, when the tax rate reaches a certain level and countermeasures should become necessary, in consideration of the redistribution of the tax and social security system overall.例文帳に追加

いわゆる逆進性の問題については、消費税率（国・地方）が一定の水準に達し、税・社会保障全体の再配分を見てもなお対策が必要な場合には、複数税率よりも給付などによる対応を優先することを基本に総合的に検討。 - 厚生労働省

When the amount of shopping is inputted with arithmetic keys 40, an arithmetic count is incremented by one, and the amount of payment is calculated on the basis of a preliminarily set tax rate when a tax inclusion key 44 is inputted.例文帳に追加

四則計算用キー４０で買物の金額を入力すると四則演算カウントが１増加し、税込キー４４を入力すると予め設定されている税率に基づいて支払い金額を算出する。 - 特許庁

This kind of tax collection system was called the fumyo system and formed the basis of the system of the dynasty state which had its origin during this period.発音を聞く 例文帳に追加

こうした租税収取体制を負名体制といい、この時期に始まった王朝国家体制の基礎となった。 - Wikipedia日英京都関連文書対訳コーパス