個別課税の英語

特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等例文帳に追加

Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.発音を聞く  - 日本法令外国語訳データベースシステム

個人を課税対象として把握する個別人身支配において、偽籍・逃亡が頻発すると課税対象である個人を把握することはできなくなる。例文帳に追加

Under the principle of people-based governance, the government imposes tax on individuals, but it becomes impossible to grasp the name of taxable people if the case of false registration and/or escape occurs frequently.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

消費税制度の信頼性を確保するための一層の課税の適正化のほか、消費税と個別間接税の関係等の論点について検討。例文帳に追加

Examine issues in the relationships between Consumption Tax and individual excise taxes in addition to promoting fairness of taxation to ensure the reliability of Consumption Tax - 厚生労働省

土地課税を重視する考えは9世紀前期の藤原冬嗣執政期の頃から存在していたが、個別人身支配の原則を覆すまでには至らなかった。例文帳に追加

Although the idea of emphasizing tax on land existed in the era when FUJIWARA no Fuyutsugu was in power during the first half of the 9th century, it stopped short of reversing the principle of people-based governance.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

王朝国家体制の特質は、律令国家体制が基調としていた個別人身支配を放棄し、土地に対する課税・支配を基調とした点にあった。例文帳に追加

What characterized the Dynastic polity regime was the adoption of the principle of tax on land as a replacement for the principle of people-based governance, which had been the basic principle of the Ritsuryo regime.発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

２　内国法人の前項各号に掲げる事実が生じた日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済留保金額（第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その個別課税済留保金額は、当該連結事業年度の期間に対応する前十年以内の各事業年度の課税済留保金額とみなす。例文帳に追加

(2) Where a domestic corporation has a consolidated business year that commenced within ten years before the first day of the business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, and has an individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1); hereinafter the same shall apply in this Article) for the said consolidated business year, with regard to the application of the provision of the preceding paragraph, such individually taxed amount of retained income shall be deemed to be a taxed amount of retained income for each business year within the preceding ten years which corresponds to the period of the said consolidated business year.発音を聞く  - 日本法令外国語訳データベースシステム

２　特殊関係株主等である内国法人の前項各号に掲げる事実が生じた日を含む事業年度開始の日前十年以内に開始した連結事業年度がある場合において、当該連結事業年度に係る個別課税済留保金額（第六十八条の九十三の八第一項に規定する個別課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その個別課税済留保金額は、当該連結事業年度の期間に対応する前十年以内の各事業年度の課税済留保金額とみなす。例文帳に追加

(2) Where a domestic corporation that is a specially-related shareholder, etc. has a consolidated business year that commenced within ten years before the first day of the business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, and has an individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-93-8(1); hereinafter the same shall apply in this paragraph) for the said consolidated business year, with regard to the application of the provision of the preceding paragraph, such individually taxed amount of retained income shall be deemed to be a taxed amount of retained income for each business year within the preceding ten years which corresponds to the period of the said consolidated business year.発音を聞く  - 日本法令外国語訳データベースシステム

二　個別課税済留保金額　適格分割型分割に係る分割法人の分割前十年内事業年度の個別課税済留保金額にイに掲げる請求権勘案保有株式等のうちにロに掲げる請求権勘案保有株式等の占める割合をそれぞれ乗じて計算した金額例文帳に追加

(ii) The individually taxed amount of retained income: The amount obtained by multiplying respectively the individually taxed amount of retained income for a business year within ten years prior to the company split of a split corporation pertaining to a qualified split-off-type company split by the ratio of the shares, etc. for considering the claims held that are listed in (b) out of the shares, etc. for considering the claims held that are listed in (a):発音を聞く  - 日本法令外国語訳データベースシステム