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たかくしょうじょうの部分一致の例文一覧と使い方

該当件数 : 1421



例文

固形廃棄物等の固形燃料の燃焼により生じた燃焼ガス及び未燃焼ガスを、廃油等の液体燃料による燃焼にて再燃焼させることができるとともに、その燃焼効率及び火力が極めて高く、ダイオキシン類などの有害成分や悪臭や煤塵などの炉外への排出を有効に抑制でき、しかも全体的として有機的に統合された炉構造とすることができる燃焼装置を提供する。例文帳に追加

To provide a combustion device capable of re-burning a burnt gas and an unburnt gas generated in burning solid fuel such as solid wastes, by combustion by liquid fuel such as waste oil, having remarkably high combustion efficiency and fire power, effectively inhibiting discharging of harmful components such as dioxin, malodor and soot dust to the outside of a furnace, and achieving an organically integrated furnace structure as a whole. - 特許庁

以上の分析をまとめると、中小企業金融の特性は、〔1〕資金調達の大半を借入金に依存している、〔2〕従業員規模が小さい企業ほど、円滑な借入れを行えていない企業の割合が高い、〔3〕金利が高く、保証(人的担保)提供をしている割合が高いなど大企業に比べ借入条件が悪い、〔4〕提供している担保のほとんどが不動産である、〔5〕地域金融機関が重要な地位を占めている、ということになる。例文帳に追加

To summarize the above analysis, SME finance may be characterized as follows: (1) SMEs are dependent on borrowing for the majority of their financing; (2) the proportion of enterprises unable to borrow easily increases as the number of employees decreases; (3) SMEs face worse terms of borrowing than large enterprises, such as higher interest rates and greater need for guarantees (personal collateral); (4) almost all collateral provided is real estate; and (5) local financial institutions occupy an important position. - 経済産業省

軟質金属の塑性加工性に優れ、塑性加工するときの耐衝撃磨耗性が高く、接触部での摩擦係数が低い摺動特性に優れた皮膜を、既存の鉄鋼または工具鋼で製作された治具表面に焼き鈍しによる硬度低下が生じないような低い温度条件で、形成させた塑性加工用治工具を提供すること、前記塑性加工用治工具が拡管加工用治具であって、それを用いた拡管加工方法並びに被加工金属管を提供するものである。例文帳に追加

To provide a jig for plastic working in which a film excellent in plastic workability of soft metals, high in impact wear resistance in plastic working, low in coefficient of friction at a contact part, and excellent in sliding property on the surface of the jig manufactured of existing steel or tool steel under the low temperature condition where the hardness is not degraded by the tempering. - 特許庁

高分子材料層に導電性或いは半導電性粒子を混合することで、その添加量に比例して高分子材料層の抵抗値が変化する機能性部材を作製し、該高分子材料層を被覆層に適用した現像ローラにおいては耐久性が高く、形成される画像に欠陥を生じない現像ローラを作製できる機能性部材であり、該現像ローラを用いた現像方法及び画像形成装置を提供する。例文帳に追加

To provide a functional member produced by mixing conductive or semi-conductive particles in a polymeric material layer, to vary the resistance value of the polymeric material layer in proportion to the added quantity, while having high durability and causing no defect in a formed image when using the polymeric material layer as a covering layer, and to provide a developing method using this developing roller, and an image forming apparatus. - 特許庁

例文

インクを吐出してプリント媒体上にプリントドットを形成するにあたり、その動作に関連して、インク中の色素材を不溶化または凝集させるための処理液をプリント媒体上に吐出させる構成において、インクと処理液と反応性が高く吐出不良の要因となる固着物を生じ易いものである場合、その発生原因である処理液ドットに対する吐出インクの跳ね返りによる小液滴の量を減少させる。例文帳に追加

To obtain a method for forming a print dot on a print medium by ejecting ink while ejecting a processing liquid for rendering the coloring matter in the ink insoluble or to aggregate onto the print medium in which the volume of droplets produced through bouncing of the ejected ink from the processing liquid is reduced when reactivity between the ink and the processing liquid is high and an adhering matter causing defective ejection may be produced easily. - 特許庁


例文

各地の戦国大名に対抗して教団の統率力を高めた事は評価されるものの、後に驕りから顕証寺と布教地域が重複していた教団内の有力寺院である堅田本福寺_(大津市)に3度(1518年・1527年・1532年)も無実の罪を着せて破門するなどの専横を見せるようになった(破門は本来法主にしか許されていなかったが、蓮淳は証如の後見人としての職務代行を利用して破門を行った)。例文帳に追加

While his efforts in enhancing the religious community's leadership against Sengoku daimyo (Japanese territorial lord in the Sengoku period) in various places were appreciated, Renjun later turned tyrannical out of arrogance, falsely charging and excommunicating three times (in 1518, 1527 and 1532) Katada Honpuku-ji Temple (Otsu City), which was an influential temple within the religious community and had fields of propagation overlapping those of Kensho-ji Temple (originally only the head of the sect was allowed to pronounce excommunication, but Renjun took advantage of the vicarious execution of duties as the guardian of Shonyo and thus pronounced excommunication).  - Wikipedia日英京都関連文書対訳コーパス

二 未処分所得の金額 特定外国子会社等の各事業年度の決算に基づく所得の金額につき、法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額を基礎として政令で定めるところにより当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額に係る調整を加えた金額をいう。例文帳に追加

(ii) Amount of undistributed income: An amount adjusted, with respect to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for each business year, pursuant to the method specified by a Cabinet Order, based on the amount calculated in accordance with the standards specified by a Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act, in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year  - 日本法令外国語訳データベースシステム

三 未処分所得の金額 特定外国法人の各事業年度の決算に基づく所得の金額につき、法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額を基礎として政令で定めるところにより当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額に係る調整を加えた金額をいう。例文帳に追加

(iii) Amount of undistributed income: An amount adjusted, with respect to the amount of income of a specified foreign corporation in its settlement of accounts for each business year, pursuant to the method specified by a Cabinet Order, based on the amount calculated in accordance with the standards specified by a Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act, in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year  - 日本法令外国語訳データベースシステム

表面粗度Raが0.05μ〜2μの凹凸を持つフィルム状の高分子化合物にプロトン伝導性基を導入することを特徴とするプロトン伝導性膜の製造方法とすることで、フィルムの強度の低下を生じることなく、有効にプロトン伝導性基を導入できるので、高いプロトン伝導度かつ高いメタノール遮断性を有するプロトン伝導性膜を、簡便な方法で面内の均一性高く製造することができる。例文帳に追加

The proton conductive film is manufactured without lowering its strength by effectively introducing a proton conductive group in a film-shaped polymer compound having indentations with a surface roughness Ra of 0.5 μ to 2 μ, by the above, the proton conductive film having high uniformity of inner surface, high proton conductivity, and a high methanol blocking property, can be manufactured in a simple manner. - 特許庁

例文

本発明者らは、多数の眼疾患者のニーズに応えるべく上記課題を克服するため、角膜損傷の治癒に対して有効な成分の組み合わせについて鋭意研究を重ねた結果、コンドロイチン硫酸ナトリウム、消炎成分、クロモグリク酸ナトリム及び抗ヒスタミン剤を同時に配合した眼科用組成物に、アレルギー症状の緩和効果のほかに優れた角膜創傷治癒効果を有することを見出し、本発明を完成するに至った。例文帳に追加

It has been found, as a vigorous investigation on the combination of effective components for the treatment of corneal injury for meeting the demand of many patients of eye diseases, that an ophthalmological composition compounded with sodium chondroitin sulfate, an antiinflammatory component, sodium cromoglycate and an antihistamic agent at the same time has excellent corneal injury curing effect in addition to the effect to mitigate allergic symptom. - 特許庁

例文

本発明は、オレフィンのスラリー重合法及び気相重合法に関し、重合装置におけるポリマー付着や塊ポリマーの発生を低減させる方法に関するものであって、オレフィン類の重合に適用した場合に触媒の活性が高く、ポリマーの反応器壁面への付着や塊ポリマーの発生を防止し、粒子性状の良好なオレフィン重合体の製造を可能とすることを目的とする。例文帳に追加

To produce an olefinic polymer excellent in grain properties under a condition that catalytic activity is high in polymerizing olefins while preventing both of the adhesion of the polymer to the wall surface of a reactor and the occurrence of an agglomerate polymer in a method for reducing both of the adhesion of the polymer and the occurrence of an agglomerate polymer in a polymerizer in a slurry polymerization method or a vapor-phase polymerization method of an olefin. - 特許庁

傾斜方向に沿った角度で入射する光に対しては光散乱が生じ、傾斜方向とは垂直な光に対しては単なる透明フィルムとして機能するような、光散乱性に入射角度選択性を持つ光散乱フィルムを形成する組成物が、それぞれの屈折率に差がある分子内に1個以上のカチオン重合性置換基を有する化合物を複数有することを特徴とする異方性光散乱フィルム用組成物である。例文帳に追加

This compsn. which forms a light scattering film having an injection angle selectivity to light scattering, and causing light scattering to a light coming along the slanting direction and performing as a sheer transparent film to a light perpendicular to the slanting direction, and has more than one compd. having difference in refractivity indices and having at least one cation polymerizable substituent in a molecule. - 特許庁

2エチルヘキシルアクリレートを主成分とするアクリルエマルジョン100重量部に対し、芳香族変性テルペンフェノール樹脂を5〜40重量部配合してブチルアクリレートの含量が少ないアクリルエマルジョン粘着剤を形成して、これを壁紙の裏面に30〜150μmの厚さに塗工することにより、粘着力が高く、貼り付けた壁紙に浮き剥がれが生じない粘着剤付き壁紙を得ることができる。例文帳に追加

The wallpaper with the adhesive agent having large adhesiveness and giving no peeling of the adhered wall paper by lifting is provided by preparing an acrylic emulsion adhesive agent containing little amount of butyl acrylate by blending 5-40 pts.wt. aromatic modified terpene phenol resin to the acrylic emulsion comprising 2-ethylhexyl acrylate as a main ingredient, and applying the adhesive agent onto the back surface of the wall paper in 30-150 μm thickness. - 特許庁

しかし、1907年以来の政府の皇族増加抑制策は、明治維新前後の時期に新たに興された各宮家が、いわゆる「四親王家」とは異なり、元来は世襲を予定しなかったにもかかわらず、天皇の「特旨」などによって漸次永世皇族に移行してゆき、結局、皇室典範での永世皇族制の成立に結びついた経緯への反省を踏まえたものでもあり、宮家の不足も生じていなかったことから天皇の大権を発動して例外をつくるケースが実際に発生したとは考えにくい。例文帳に追加

However, the government policy to halt the increasing numbers of Imperial members since 1907, was established after reflecting on the experience of each new Miyake established before and after the Meiji Restoration, that were different from the 'four Imperial Prince families' that were not originally planned as hereditary families, they gradually became the permanent Imperial Family by the order of the Emperor, since there was no shortage of Miyake, it is hard to think that there was a case when Emperor had to make an exception by using the Emperor's Taiken (Emperor's right).  - Wikipedia日英京都関連文書対訳コーパス

第六十八条の九十二 第六十八条の九十第一項の規定の適用を受けた連結法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国子会社等の個別課税対象留保金額で第六十八条の九十第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-92 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a consolidated corporation that has been subject to the provision of Article 68-90(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 68-90(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign subsidiary company, etc. in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-90(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article as "individually taxed amount of retained income" and the next Article), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第六十八条の九十三の八 第六十八条の九十三の六第一項の規定の適用を受けた特殊関係株主等である連結法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該連結法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該連結法人のこれらの事実が生じた日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度(以下この条において「前十年以内の各連結事業年度」という。)において当該特定外国法人の個別課税対象留保金額で第六十八条の九十三の六第一項の規定により前十年以内の各連結事業年度の連結所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各連結事業年度において損金の額に算入された金額を除く。以下この条及び次条において「個別課税済留保金額」という。)があるときは、当該個別課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該連結法人に係る個別課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該連結法人のその事実が生じた日を含む連結事業年度の連結所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 68-93-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a consolidated corporation that has been subject to the provision of Article 68-93-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said consolidated corporation, if the individually taxable retained income of the said specified foreign corporation in each consolidated business year of the said consolidated corporation that commenced within ten years before the first day of the consolidated business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each consolidated business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said consolidated corporation's consolidated income for each consolidated business year within the preceding ten years pursuant to the provision of Article 68-93-6(1) (excluding any amount included in the amount of deductible expense for each consolidated business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "individually taxed amount of retained income"), such individually taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the consolidated business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the individually taxable retained income pertaining to the said consolidated corporation:  - 日本法令外国語訳データベースシステム

第六十六条の八 第六十六条の六第一項の規定の適用を受けた内国法人に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る同条第二項第一号に規定する外国関係会社(当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係会社のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの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各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国子会社等の課税対象留保金額で第六十六条の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国子会社等又は当該外国関係会社につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a domestic corporation that has been subject to the provision of Article 66-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in Article 66-6(2)(i) (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign subsidiary company, etc. in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income" ), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign subsidiary company, etc. or the said foreign affiliated company, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

第六十六条の九の八 第六十六条の九の六第一項の規定の適用を受けた特殊関係株主等である内国法人に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該内国法人に係る外国関係法人(当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配(以下この項において「剰余金の配当等」という。)の支払(第二号に定める金額の同号に掲げる交付を含む。)を受けた外国関係法人のうち政令で定めるものに限る。以下この項において同じ。)につき第三号に掲げる事実が生じた場合で、当該内国法人のこれらの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各事業年度(以下この条において「前十年以内の各事業年度」という。)において当該特定外国法人の課税対象留保金額で第六十六条の九の六第一項の規定により前十年以内の各事業年度の所得の金額の計算上益金の額に算入された金額(この項の規定により前十年以内の各事業年度において損金の額に算入された金額を除く。以下この条及び次条において「課税済留保金額」という。)があるときは、当該課税済留保金額に相当する金額は、当該特定外国法人又は当該外国関係法人につき生じた事実が次の各号に掲げる事実のいずれに該当するかに応じ当該各号に定める金額のうち当該内国法人に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額に相当する金額を限度として、当該内国法人のその事実が生じた日を含む事業年度の所得の金額の計算上、損金の額に算入する。例文帳に追加

Article 66-9-8 (1) Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a domestic corporation that has been subject to the provision of Article 66-9-6(1), or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) that is related to the said domestic corporation, if the taxable retained income of the said specified foreign corporation in each business year of the said domestic corporation that commenced within ten years before the first day of the business year that includes the day on which the relevant event has occurred (hereinafter referred to in this Article as "each business year within the preceding ten years"), contains any amount included in the amount of gross profit in the calculation of the amount of the said domestic corporation's income for each business year within the preceding ten years pursuant to the provision of Article 66-9-6(1) (excluding any amount included in the amount of deductible expense for each business year within the preceding ten years pursuant to the provision of this paragraph; hereinafter referred to in this Article and the next Article as "taxed amount of retained income"), such taxed amount of retained income shall be included in the amount of deductible expense in the calculation of the amount of the said domestic corporation's income for the business year that includes the day on which the relevant event has occurred, up to the amount equivalent to the amount calculated pursuant to the method specified by a Cabinet Order as part of the amount specified by each of the following items for the type of event corresponding to the event that has occurred with regard to the said specified foreign corporation or the said foreign affiliated corporation, which is appropriated from the taxable retained income pertaining to the said domestic corporation:  - 日本法令外国語訳データベースシステム

5 第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員(これに類する者で政令で定めるものを含む。)である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間(これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間(最後に一年未満の期間を生じたときは、その一年未満の期間)。以下この項において「計算期間」という。)において生じた当該国内源泉所得につき金銭その他の資産(以下この項において「金銭等」という。)の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日(当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日)においてその支払があつたものとみなして、この法律の規定を適用する。例文帳に追加

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period).  - 日本法令外国語訳データベースシステム

1667年の「不受不施帳」によれば足柄下郡には蓮昌寺(小田原市)・法船寺(酒匂)・蓮船寺(板橋(小田原市))・蓮久寺(荻窪(小田原市))・大円寺(怒田)、淘綾郡には妙林寺(大磯町)・妙大寺(東小磯)・妙昌寺(東小磯)、愛甲郡には本盛寺(船子)、大住郡には貞性寺(田村)・隆安寺(下平間)・隆盛寺(大神)・長源寺(曾谷)・法眼寺(糟屋)・蓮昭寺(寺田縄)、高座郡には妙元寺(下大谷)・本在寺(高田)・妙行寺(室田)・妙光寺(一之宮)・妙善寺(藤沢市)、鎌倉郡には本興寺(大町)・妙典寺(腰越)・本竜寺(腰越)・仏行寺(笛田)・妙長寺(乱橋)・円久寺(常盤)の26寺があった。例文帳に追加

According to 'Fujufusecho' (literally, the list of Fujufuse temples) compiled in 1667, there were 26 temples as shown below : Rensho-ji Temple (Odawara City), Hosen-ji Temple (Sakawa), Rensen-ji Temple (Itabashi (Odawara City)), Renkyu-ji Temple (Ogikubo (Odawara City)) and Daien-ji Temple (Nuta) in Ashikagashimo-gun, Myorin-ji Temple (Oiso-machi), Myodai-ji Temple (Higashikoiso) and Myosho-ji Temple (Higashikoiso) in Yurugi-gun, Honjo-ji Temple (Funako) in Aiko-gun, Teisei-ji Temple (Tamura), Ryuan-ji Temple (Shimohirama), Ryusei-ji Temple (Ogami), Chogen-ji Temple (Soya), Hogen-ji Temple (Soya) and Rensho-ji Temple (Teradanawa) in Osumi-gun, Myogen-ji Temple (Shimootani), Honzai-ji Temple (Takada), Myoko-ji Temple (Murota), Myoko-ji Temple (Ichinomiya) and Myozen-ji Temple (Fujisawa City) in Koza-gun and Honko-ji Temple (Omachi), Myoten-ji Temple (Koshigoe), Honryu-ji Temple (Koshigoe), Bukko-ji Temple (Fueta), Myocho-ji Temple (Ranbashi) and Enkyu-ji Temple (Tokiwa) in Kamakura-gun.  - Wikipedia日英京都関連文書対訳コーパス

例文

2 使用者は、一年六箇月以上継続勤務した労働者に対しては、雇入れの日から起算して六箇月を超えて継続勤務する日(以下「六箇月経過日」という。)から起算した継続勤務年数一年ごとに、前項の日数に、次の表の上欄に掲げる六箇月経過日から起算した継続勤務年数の区分に応じ同表の下欄に掲げる労働日を加算した有給休暇を与えなければならない。ただし、継続勤務した期間を六箇月経過日から一年ごとに区分した各期間(最後に一年未満の期間を生じたときは、当該期間)の初日の前日の属する期間において出勤した日数が全労働日の八割未満である者に対しては、当該初日以後の一年間においては有給休暇を与えることを要しない。例文帳に追加

(2) With respect to workers who have been employed continuously for at least one year and a half, an employer shall grant annual paid leave, calculated by adding to the number of days set forth in the preceding paragraph, the number of working days stipulated in the lower row of the following table corresponding to the number of years of continuous service from the day of their having served continuously for 6 months (hereinafter referred to as "6 months completion day") in the upper row of the table for each additional year of continuous service from the 6 months completion day; provided, however, that for workers who have reported for work on less than 80 percent of the total working days for the one-year period ending with the day before the first day of each one-year period from the 6 months completion day (when the final period is less than one year, the period concerned), the employer is not required to grant paid leave for the one year following the said first day.  - 日本法令外国語訳データベースシステム

索引トップ用語の索引



  
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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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