The expenditure for financial transfers from the central government can be divided into mainly (ⅰ) financial strength transfer expenditure, (ⅱ) special item transfer expenditure, (ⅲ) tax reimbursement, and (iv) structural subsidies. Initially after the introduction of the system, the effect on correcting disparities was not significant because of the high ratio of tax reimbursement with a structure of a greater distribution in wealthy regions (Table 1-3-51).例文帳に追加

中央政府からの財政移転支出は、主に、①財力性移転支出、②専項移転支出、③租税還付金、④体制補助金に分けられるが、制度導入当初は、富裕地域により多くの配分がなされる構造となっている租税還付金の割合が高かったため、格差是正効果は大きくなかった（第1-3-51表）。 - 経済産業省

However, the amount of financial transfers has been on a trend of gradually increasing in recent years, and the weight of this accounted for by the amount of transfers other than tax reimbursement has been increasing (the ratio of expenditure for financial transfers accounted for in 2005 was more than 60%) (Figure 1-3-52).例文帳に追加

しかし、近年、財政移転額は徐々に増加傾向にあり、このうち租税還付金以外の移転額が占めるウェイトも高まりつつある（2005年の財政移転支出に占める割合は約6割強）（第1-3-52図）。 - 経済産業省

Article 23-2 Out of the income received by a member (excluding a specified member) of a joint enterprise cooperative through engaging in the business conducted by the joint enterprise cooperative, the income received based on the same standards as those for the salaries, wages, reimbursement of expenses, bonuses, and retirement payments and remunerations having the same character thereto paid by the joint enterprise cooperative to non-partner who engage in the business conducted by the joint enterprise cooperative shall be deemed to be employment income or retirement income with regard to the application of the Income Tax Act (Act No. 33 of 1965).発音を聞く 例文帳に追加

第二十三条の二　企業組合の組合員（特定組合員を除く。）が企業組合の行う事業に従事したことによつて受ける所得のうち、企業組合が組合員以外の者であつて、企業組合の行う事業に従事するものに対して支払う給料、賃金、費用弁償、賞与及び退職給与並びにこれらの性質を有する給与と同一の基準によつて受けるものは、所得税法（昭和四十年法律第三十三号）の適用については、給与所得又は退職所得とする。 - 日本法令外国語訳データベースシステム

(6) The minister exercising the rights of supervision over the Hungarian Patent Office shall be authorized to establish by decree, in consultation with the President of the Hungarian Patent Office and in agreement with the minister responsible for tax policy, the extent of the fees for administrative services to be paid in industrial property procedures before the Hungarian Patent Office, taking into consideration the particular features of industrial property procedures and the forms of industrial property protection, as well as the detailed rules related to the handling, registration, reimbursement and the method of payment of the fees for administrative services to be paid in industrial property procedures before the Hungarian Patent Office and of the maintenance and renewal fees.例文帳に追加

(6) ハンガリー特許庁に対する監督権を行使する大臣は，ハンガリー特許庁長官と協議し，かつ，税政担当大臣の合意を得た上で，工業所有権手続の特性及び工業所有権保護の形態を考慮に入れて，ハンガリー特許庁における工業所有権手続において納付すべき行政サービス手数料の範囲，並びにハンガリー特許庁における工業所有権手続において納付すべき行政サービス手数料及び維持更新手数料の取扱，登録，償還及び納付方法に関する詳細規則を政令により制定することを授権される。 - 特許庁