「収入がある」に関連した英語例文の一覧と使い方(5ページ目) - Weblio英語例文検索

第２ 図により、夫が役員を除く雇用者である世帯について、妻の週間就業時間平均を把握すると、完全失業者・非労働力を含む場合は増加傾向にあるが、完全失業者や非労働力を除く全体でみた場合はおおむね横ばいで推移している。このことより、妻が就業した場合における1 人当たりの就業時間平均が変わらない一方で、就業参加が増加していることで妻全体の就業時間平均が増加しており、これが世帯主配偶者の妻の収入増加の一因となっていると推察される。例文帳に追加

Figure 2 shows the average weekly working hours of wives from the households whose husbands are employees excluding executives; the average tends to increase if unemployed persons and non-labour force are included, but largely remain at the same level if unemployed persons and the non-labour force are excluded from all wive　due to an increase of labour participation; it is inferred that this is one of the reasons for the income increase of wives who are the spouses of householders . - 厚生労働省

８　石綿による健康被害の救済に関する法律（平成十八年法律第四号）の規定による第一項一般拠出金の徴収に関する政府の経理は、当分の間、第一条の規定にかかわらず、この会計において行うものとする。この場合において、第六条中「並びに附属雑収入」とあるのは「、石綿による健康被害の救済に関する法律（平成十八年法律第四号）第三十四条の規定に基づく一般会計からの受入金、同法第三十五条第一項の一般拠出金（以下この条において「一般拠出金」という。）並びに附属雑収入」と、「、労働保険料の徴収及び」とあるのは「、一般拠出金の返還金、同法第三十六条の規定による独立行政法人環境再生保全機構への交付金、労働保険料及び一般拠出金の徴収並びに」とする。例文帳に追加

(8) The accounting of the government concerning the collection of the Paragraph 1 general contributions pursuant to the provisions of the Act on Asbestos Health Damage Relief (Act No.4 of 2006) shall be performed in the labor insurance special account, notwithstanding the provisions of Article 1 for the time being. In such case, the term "and subsidiary miscellaneous income" in Article 6 shall be changed to read ", the money received from the general account based on the provisions of Article 34 of the Act on Asbestos Health Damage Relief (Act No.4 of 2006), the general contributions set forth in Paragraph 1, Article 35 of the same Act (hereinafter referred to as "general contributions" in this article), and subsidiary miscellaneous income;" and the term ", the collection of labor insurance premiums and," to read ", the returned money of general contributions, the grant to the Incorporated Administrative Agency, Environmental Restoration and Conservation Agency of Japan, labor insurance premiums and the collection of general contributions, and."  - 日本法令外国語訳データベースシステム

すなわち、中東産油諸国を中心とした、①原油高による石油収入の増大を受け余剰資金が拡大したこと（コラム第2-6表）、②石油収入の増大に伴い石油精製設備やインフラ建設などの新規プロジェクトへの投資資金需要が拡大したこと、③ 2001 年 9月11日同時多発テロ事件以降、米国に投資していた産油諸国資本の一部が欧州のほか産油諸国本国にも相当額が還流したと見られること12、④イスラム諸国におけるイスラム金融の制度確立・普及・認知度の向上、⑤イスラム金融の国際的な金融サービス基準との整合性向上などである。例文帳に追加

Namely, especially in oil-producing countries in the Middle East, these include: (a) an expansion in surplus funds due to increased oil revenues resulting from high oil prices (Column Table 2-6), (b) an expansion in investment fund demand in new projects, such as oil refining equipment and the construction of infrastructure, accompanying the increase in oil revenues, (c) the interpretation of back-flow of a portion of the funds of oil-producing countries, which were invested in the United States, and have shifted to Europe and a considerable amount homeward to the oil-producing countries after the terrorist attack on the United States on September 11, 200118, (d) an increase in the establishment, spread, and degree of awareness of systems of Islamic finance in Islamic countries, and (e) an increase in the consistency of Islamic finance with international standards for financial services. - 経済産業省

2006年３月の全人代で行われた「政府活動報告」においては、第10次５カ年計画（2000年～2005年）期間において、経済力が一層高まり、生活は改善されているとしながらも、①経済構造が合理的でなく、経済成長パターンの転換が遅れ、エネルギー消費が多く、環境汚染が深刻化、②投資と消費の関係のバランスが取れていない、③都市部と農村部や地域間の発展の格差及び一部社会構成員の間の収入格差が拡大しつつある、等の矛盾や問題が存在しているとしている。例文帳に追加

In a report on government activities presented to a meeting of the National People’s Congress in March 2006, the Chinese Government said its economy expanded further while people’s livelihood improved under the 10th five-year plan (2000 - 2005). But the Government also said a host of problems and contradictions exist in China. First, a shift of economic growth pattern has been delayed in China due to its irrational economic structure, resulting in an increase in energy consumption and worsening environmental pollution to serious levels. Second, relations between investment and consumption have been imbalanced, according to the report. And thirdly, the report said, income gaps have been expanding between households in urban areas and households in rural areas, between households in one region and households in other regions and between households in a region and other households in the same region. - 経済産業省

第二百二十一条　個人である債務者のうち、将来において継続的に又は反復して収入を得る見込みがあり、かつ、再生債権の総額（住宅資金貸付債権の額、別除権の行使によって弁済を受けることができると見込まれる再生債権の額及び再生手続開始前の罰金等の額を除く。）が五千万円を超えないものは、この節に規定する特則の適用を受ける再生手続（以下「小規模個人再生」という。）を行うことを求めることができる。例文帳に追加

Article 221 (1) A debtor who is an individual, if he/she is likely to earn income continuously or regularly in the future and the total amount of rehabilitation claims owed by him/her (excluding the amount of home loan claim(s), the amount of rehabilitation claim(s) for which payment is expected to be received by exercising a right of separate satisfaction, and the amount of claim(s) for a fine, etc. arising prior to the commencement of rehabilitation proceedings) is not more than 50 million yen, may request the implementation of rehabilitation proceedings subject to the special provisions prescribed in this Section (hereinafter referred to as "rehabilitation for individuals with small-scale debts").  - 日本法令外国語訳データベースシステム

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。例文帳に追加

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively.  - 日本法令外国語訳データベースシステム

第十二条　市町村等は、自立支援給付に関して必要があると認めるときは、障害者等、障害児の保護者、障害者等の配偶者又は障害者等の属する世帯の世帯主その他その世帯に属する者の資産又は収入の状況につき、官公署に対し必要な文書の閲覧若しくは資料の提供を求め、又は銀行、信託会社その他の機関若しくは障害者の雇用主その他の関係人に報告を求めることができる。例文帳に追加

Article 12 A municipality etc. may require public agencies to show or provide necessary documents or materials; or may require banks, trust companies, other institutes, employers of persons with disabilities, or other persons concerned to provide reports, concerning assets and income status of persons with disabilities, or others, guardians of children with disabilities, spouses of persons with disabilities, head persons or other members of the households to which persons with disabilities, etc. belong, if they consider it necessary for Payment for Services and Supports for Persons with Disabilities.  - 日本法令外国語訳データベースシステム

第五十七条の四　都道府県は、障害児施設給付費等の支給に関して必要があると認めるときは、障害児の保護者又は障害児の属する世帯の世帯主その他その世帯に属する者の資産又は収入の状況につき、官公署に対し必要な文書の閲覧若しくは資料の提供を求め、又は銀行、信託会社その他の機関若しくは障害児の保護者の雇用主その他の関係人に報告を求めることができる。例文帳に追加

Article 57-4 When a prefectural government finds necessary for payments of Institutional Benefits for Disabled Children, etc., the prefectural government may request the concerned public agency to inspect necessary documents or provide necessary materials with regard to the state of assets or income of the guardian of a disabled child, or the householder or any other member of the family to which a disabled child belongs, or may request reporting from banks, trust corporations and other bodies or the employer of the guardian of the disabled child and other relevant persons.  - 日本法令外国語訳データベースシステム

中国経済が今後、持続可能でバランスのとれた成長を達成するためには、マクロコントロールの強化を引き続き堅持し、農民の収入増加等を通じた消費需要の拡大、国有企業改革や金融制度改革、社会保障制度改革等の構造的問題への取組を一層進展させながら、投資偏重の成長パターンを是正していくことが急務となっており、今後とも政府の経済政策運営の動向に注視していく必要がある。例文帳に追加

In order for the Chinese economy to achieve balanced, sustainable growth from now, there is an urgent need for China to continue strengthening macroeconomic control, advance further efforts to tackle structural issues such as expanding consumer demand resulting from increased incomes among farmers and other reasons, reform of state-owned enterprises, the financial system and social insurance system, while rectifying the growth pattern characterized by an overemphasis on investment. Thus there is a need to continue paying attention to trends concerning the government’s operation of economic policy. - 経済産業省

(a)「不均一分配株式」とは、一方の締約国の居住者である法人の株式で、その条件その他の取決め内容により、当該株式を所有する者が、当該条件その他の取決め内容が定められていないとした場合に比し、当該法人が他方の締約国において取得する所得の分配をより多く受ける権利を有するものをいう。(b)「公認の有価証券市場」とは、次のものをいう。(i)日本国の証券取引法（昭和二十三年法律第二十五号）に基づき設立された有価証券市場(ii)ナスダック市場及び合衆国の千九百三十四年証券取引法に基づき証券取引所として証券取引委員会に登録された有価証券市場(iii)その他の有価証券市場で両締約国の権限のある当局が合意するもの(c)「総所得」とは、一方の締約国の居住者がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。例文帳に追加

For the purposes of this Article: (a) the term “disproportionate class of shares” means any class of shares of a company that is a resident of a Contracting State which is subject to terms or other arrangements that entitle the holders of that class of shares to a portion of the income of the company derived from the other Contracting State that is larger than the portion such holders would receive absent such terms or arrangements; (b) the term “recognized stock exchange” means: (i) any stock exchange established under the terms of the Securities and Exchange Law(Law No. 25 of 1948) of Japan; (ii) the NASDAQ System and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange under the Securities Exchange Act of 1934 of the United States; and (iii) any other stock exchange agreed upon by the competent authorities; and (c) the term “gross income” means the total revenues derived by a resident of a Contracting State from its business, less the direct costs of obtaining such revenues.  - 財務省

第二百三条　市町村は、保険給付及び保険料に関して必要があると認めるときは、被保険者、第一号被保険者の配偶者若しくは第一号被保険者の属する世帯の世帯主その他その世帯に属する者の資産若しくは収入の状況又は被保険者に対する老齢等年金給付の支給状況につき、郵便局その他の官公署若しくは年金保険者に対し必要な文書の閲覧若しくは資料の提供を求め、又は銀行、信託会社その他の機関若しくは被保険者の雇用主その他の関係人に報告を求めることができる。例文帳に追加

Article 203 A Municipality, when it determines it necessary with regard to an Insurance Benefit or an insurance premium, with respect to the property or income condition of said Insured Person, the spouse of said Primary Insured Person, the householder of said family where said Primary Insured Person resides, or other person who belong to said family, or with regard to the payment status of an Old Age, etc., Pension Benefit to an Insured Person, may request the submission of necessary documents or to submit other materials of a post office or other public agency, or the employer of said pension insurer, or request the submission of a report from a bank, trust company, and other institutions, or said employer of said Insured Person, or other relevant person.  - 日本法令外国語訳データベースシステム

報告書は，第88条(1)及び(2)に基づいて機関に提出された情報及び書類の分析，並びに機関が関係あると認める第88条(1)にいう収入及び支出に関するその他の情報及び書類の分析を基礎にしなければならない。ただし，(3)に従うことを条件として，第88条(1)又は(2)に基づく情報若しくは書類を提出した者を特定することを可能にするような方法で記載してはならない。例文帳に追加

The report shall be based on an analysis of information and documents provided to the Board under subsections 88(1) and (2) and of such other information and documents relating to the revenues and expenditures referred to in subsection 88(1) as the Board considers relevant but, subject to subsection (3), shall not be set out in a manner that would make it possible to identify a person who provided any information or document under subsection 88(1) or (2).  - 特許庁

７　特定市町村について前条第二項の規定を適用する場合においては、同項第一号中「並びに前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額」とあるのは「、前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額並びに市町村相互財政安定化事業（次条第一項に規定する市町村相互財政安定化事業をいう。以下この項において同じ。）により負担する額」と、同項第二号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第三号中「収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）」とあるのは「収入した金額（市町村相互財政安定化事業により交付された額を含み、第五号の基金事業交付額及び基金事業借入金の額を除く。）」と、「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第四号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」とする。例文帳に追加

(7) In a case when applying the provisions of paragraph (2) of the preceding Article to a Specified Municipality, the phrase "and the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project")" in item (i) of the same paragraph shall be deemed to be replaced with "the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project"), and the expense to be imposed by a Municipal Insured Long-Term Care Service Plan (which means a Municipal Insured Long-Term Care Service Plan as prescribed in paragraph (1) of the following Article; hereinafter the same shall apply)," the phrase "and the amount of disbursements required for repayment of Borrowings for Fund Project" in item (ii) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project, and the expense imposed by a Municipal Insured Long-Term Care Service Plan," the phrase "revenue (except for the amount of grants for a fund project and Borrowings for Fund Project as set forth in item (v))" in item (iii) of the same Article shall be deemed to be replaced with "revenue (including the amount granted by said Municipal Mutual Fiscal Stabilization Project, but except for the amount of grants to a fund project and Borrowings for Fund Project as set forth in item (v))," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" shall be deemed to be replaced with "..., the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" in item (iv) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project."  - 日本法令外国語訳データベースシステム

３　貸金業者は、前項の場合において、次の各号に掲げる場合のいずれかに該当するときは、第一項の規定による調査を行うに際し、資金需要者である個人の顧客（以下この節において「個人顧客」という。）から源泉徴収票（所得税法（昭和四十年法律第三十三号）第二百二十六条第一項に規定する源泉徴収票をいう。以下この項及び第十三条の三第三項において同じ。）その他の当該個人顧客の収入又は収益その他の資力を明らかにする事項を記載し、又は記録した書面又は電磁的記録として内閣府令で定めるものの提出又は提供を受けなければならない。ただし、貸金業者が既に当該個人顧客の源泉徴収票その他の当該個人顧客の収入又は収益その他の資力を明らかにする事項を記載し、又は記録した書面又は電磁的記録として内閣府令で定めるものの提出又は提供を受けている場合は、この限りでない。例文帳に追加

(3) In the case referred to in the preceding paragraph and in the cases where any of the following items apply, a Money Lender shall, when conducting an investigation under the provisions of paragraph (1), have the Individual Customer submit or provide Withholding Records (meaning withholding records as provided in Article 226, paragraph (1) of the Income Tax Act (Act No. 33 of 1965); hereinafter the same shall apply in this paragraph and Article 13-3, paragraph (3)) or other documents or Electromagnetic Records containing or in which are recorded the matters that disclose the income or profits or other financial resources of an individual customer who is a person seeking funds (hereinafter referred to as an "Individual Customer" in this Section) as specified by a Cabinet Office Ordinance and that have been submitted or provided by the Individual Customer; provided, however, that this shall not apply if the Money Lender has already received the Individual Customer's Withholding Records or other documents or Electromagnetic Records containing or in which are recorded the matters that disclose the income or profits or other financial resources of the Individual Customer as specified by a Cabinet Office Ordinance:  - 日本法令外国語訳データベースシステム

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。例文帳に追加

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article.  - 日本法令外国語訳データベースシステム

五　外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額（以下この号において「共通費用の額」という。）がある場合　当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額例文帳に追加

(v) Where, in a business year when a foreign corporation holds book-entry transfer national government bonds in separate trading, the amount to be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22(3)(ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry transfer national government bonds in separate trading and a business that creates income other than the said income (hereinafter referred to as the "amount of common expenses" in this item): The amount equivalent to the part of the said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of the said book-entry transfer national government bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by the said foreign corporation and the nature of the expenses.  - 日本法令外国語訳データベースシステム

間隔が長期に開いた二時点間の比較を行う上では人口構成や規模別就業者数の変化に注意を払う必要が有るが、企業規模が相対的に大きいほど自営業主へ転職する者に占める割合は低いことや、1987年では従業者100人以上の企業規模における若・中年者と高齢者との差は、99人以下の企業規模における若・中年者と高齢者ほどの顕著なものではなかったこと、2002年には10人以上99人以下規模企業の若・中年転職者の占める割合が低下し100人以上の企業規模出身者と傾向が似たことは、事業者対被雇用者の収入比率35や次に分析するリスク回避志向等との関係で注目に値するのである。例文帳に追加

When making comparisons between two widely separated points in time, attention needs to be paid to changes in demographic structure and the number of persons in work by size of employer. Nevertheless, it is worth noting a number of points in relation to factors such as the ratio of employer to employee incomes35) and the risk aversion analyzed below. These are that the increase in the proportion of people becoming self-employed proprietors is lower at relatively larger enterprises, that the difference between younger and middle-aged workers and older workers at enterprises with 100 or more workers was not as pronounced in 1987 as the difference between younger and middle-aged workers and older workers at enterprises with 99 or fewer workers, and that the proportion of young and middle-aged workers at enterprises with 10~99 workers was lower in 2002 and had come to resemble the trend regarding former employees of enterprises with 100 or more workers. - 経済産業省

一方の締約国の居住者である個人が演劇、映画、ラジオ若しくはテレビジョンの俳優、音楽家その他の芸能人又は運動家として他方の締約国内で行う個人的活動によって取得する所得（第七条及び第十四条の規定に基づき当該他方の締約国において租税を免除される所得に限る。)に対しては、当該他方の締約国において租税を課することができる。ただし、当該芸能人又は運動家がそのような個人的活動によって取得した総収入の額（当該芸能人若しくは運動家に対して弁償される経費又は当該芸能人若しくは運動家に代わって負担される経費を含む。)が当該課税年度において一万合衆国ドル又は日本円によるその相当額を超えない場合は、この限りでない。例文帳に追加

Income derived by an individual who is a resident of a Contracting State as an entertainer, such as a theater, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, which income would be exempt from tax in that other Contracting State under the provisions of Articles 7 and 14, may be taxed in that other Contracting State, except where the amount of the gross receipts derived by such entertainer or sportsman, including expenses reimbursed to him or borne on his behalf, from such activities does not exceed ten thousand United States dollars ($10,000) or its equivalent in Japanese yen for the taxable year concerned.  - 財務省

第百六十六条　前編第五章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百二十条第三項第三号（確定所得申告）中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたつて業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第四項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第百四十三条（青色申告）中「業務を行なう」とあるのは「業務を国内において行う」と、第百四十四条（青色申告の承認の申請）及び第百四十七条（青色申告の承認があつたものとみなす場合）中「業務を開始した」とあるのは「業務を国内において開始した」と読み替えるものとする。例文帳に追加

Article 166 The provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) shall apply mutatis mutandis to the filing of a return, payment and refund of income tax in the case of comprehensive taxation on nonresidents. In this case, in Article 120(3)(iii) (Final Income Tax Return), the term "resident" shall be deemed to be replaced with "nonresident, or a nonresident who performs operations both in and outside Japan," and the term "withholding records" shall be deemed to be replaced with "withholding records, or detailed statements of revenue and expenditure specified by an Ordinance of the Ministry of Finance" ; in Article 120(4), the phrase "resident who performs operations" shall be deemed to be replaced with "nonresident who performs operations in Japan" ; in Article 143 (Blue Return), the phrase "performs operations" shall be deemed to be replaced with "performs operations in Japan" ; Article 144 (Application for Approval of Filing Blue Return) and Article 147 (Case of Constructive Approval of Filing Blue Return), the phrase "commenced operations" shall be deemed to be replaced with "commenced operations in Japan."  - 日本法令外国語訳データベースシステム

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

２　前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。例文帳に追加

(2) Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the "remaining amount of dividend, etc. after deduction"), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.  - 日本法令外国語訳データベースシステム

株式公開の場合と異なり、社債は銀行借入と同様に負債であり、金利支払い負担も生じるが、中小企業の社債発行額がここ数年増加しているのは、〔1〕固定金利で比較的長期の調達ができることから、設備投資等の資金調達コストが確定でき、投資計画・事業計画が立てやすくなる面があること、〔2〕私募債の受託・引受は、投資家としての視点から行われるため、発行可能な企業は優良企業に限られる。したがって、中小企業においては私募債を発行することにより企業イメージが向上し、金融機関との金利交渉、貸出条件交渉が有利になるだけでなく、企業としての信用力向上にも寄与し、取引先へのアピールや人材確保の面からもメリットがあると考えられること（株式公開前の企業では、IRの観点から私募債発行を行うこともある）、〔3〕金融機関においても、社債発行に係る手数料を徴求できることから、非金利収入の増加という観点から力を入れていること、等が勘案されているのではないだろうか。例文帳に追加

Unlike in the case of share flotations, bonds are, like bank borrowing, liabilities ? they incur interest expenses, and the rise in the value of outstanding SME issues in the past few years has probably been prompted by factors such as the following: 1) Being able to raise comparatively long-term funds at fixed interest rates fixes the cost of raising funds for capital investment and other purposes, and so makes it easier to formulate investment and business plans. 2) Privately-placed bonds are placed and underwritten from an investor perspective, ensuring that only prime enterprises can issue bonds. Accordingly, issuing privately-placed bonds not only improves an SME’s image and strengthens its position when negotiating interest rates and loan terms with a financial institution, but can also contribute to improving creditworthiness as an enterprise, and assist in improving an enterprise’s appeal to business partners and attracting human resources. (Some prelisted enterprises issue privately-placed bonds to assist in investor relations.) 3) As they can charge fees for bond issues, financial institutions, too, are focusing on such issues as a means of increasing revenues from non-interest sources.  - 経済産業省

三　法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。例文帳に追加

(iii) In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively.  - 日本法令外国語訳データベースシステム

２　次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。例文帳に追加

(2) Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act:  - 日本法令外国語訳データベースシステム

一　法第二十二条（各事業年度の所得の金額の計算）　同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。例文帳に追加

(i) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan;  - 日本法令外国語訳データベースシステム

第二十五条　主務大臣は、前条第一項の主務省令で定める同項第一号に掲げる事項（以下「表示事項」という。）を表示せず、又は同項の主務省令で定める同項第二号に掲げる事項（以下「遵守事項」という。）を遵守しない指定表示事業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第五項に規定する小規模企業者その他の政令で定める者であって、その政令で定める収入金額が政令で定める要件に該当するものを除く。）があるときは、当該指定表示事業者に対し、表示事項を表示し、又は遵守事項を遵守すべき旨の勧告をすることができる。例文帳に追加

Article 25 (1) The competent minister may, when he/she finds that any Specified Labeling Business Operator (excluding small-sized enterprise operators prescribed in Article 2, paragraph 5 of the Small and Medium Enterprise Basic Act (Act No. 154 of 1963) and those specified by Cabinet Order, whose amount of income as specified by Cabinet Order meets the requirements specified by Cabinet Order) does not indicate the matters listed in item 1 of paragraph 1 of the preceding Article to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as "Matters To Be Indicated") or observe the matters listed in item 2 of the said paragraph to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as the "Matters To Be Observed"), recommend the Specified Labeling Business Operator to indicate the Matters To Be Indicated or observe the Matters To Be Observed.  - 日本法令外国語訳データベースシステム

主務大臣は、前条第一項の主務省令で定める同項第一号に掲げる事項（以下「表示事項」という。）を表示せず、又は同項の主務省令で定める同項第二号に掲げる事項（以下「遵守事項」という。）を遵守しない指定表示事業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第五項に規定する小規模企業者その他の政令で定める者であって、その政令で定める収入金額が政令で定める要件に該当するものを除く。）があるときは、当該指定表示事業者に対し、表示事項を表示し、又は遵守事項を遵守すべき旨の勧告をすることができる。例文帳に追加

(1) The competent minister may, when he/she finds that any Specified Labeling Business Operator (excluding small-sized enterprise operators prescribed in Article 2, paragraph 5 of the Small and Medium Enterprise Basic Act (Act No. 154 of 1963) and those specified by Cabinet Order, whose amount of income as specified by Cabinet Order meets the requirements specified by Cabinet Order) does not indicate the matters listed in item 1 of paragraph 1 of the preceding Article to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as "Matters To Be Indicated") or observe the matters listed in item 2 of the said paragraph to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as the "Matters To Be Observed"), recommend the Specified Labeling Business Operator to indicate the Matters To Be Indicated or observe the Matters To Be Observed.  - 経済産業省

一　卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent  - 日本法令外国語訳データベースシステム

（１）　卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent  - 日本法令外国語訳データベースシステム

第四十二条　政府は、この法律の施行後、新雇用保険法第三章第五節から第六節までの規定（新雇用保険法第十一条及び第十二条の規定のうち同章第五節に規定する就職促進給付、同章第五節の二に規定する教育訓練給付及び同章第六節に規定する雇用継続給付に係る部分を含む。）について、当該規定の実施状況、当該就職促進給付、当該教育訓練給付及び当該雇用継続給付の支給を受ける者の収入の状況その他社会経済情勢の推移等を勘案しつつ検討を加え、必要があると認めるときは、所要の措置を講ずるものとする。例文帳に追加

Article 42 (1) After the enforcement of this Act, the government shall review the provisions of Chapter III, Section 5 through Section 6 of the New Employment Insurance Act (including the portions pertaining to the employment promotion benefits prescribed by Section 5 of the same Chapter, the education and training benefits prescribed by Section 5-2 of the same Chapter and the employment continuity benefits prescribed by Section 6 of the same Chapter among the provisions of Article 11 and Article 12 of the New Employment Insurance Act) by taking into consideration of the state of enforcement of such provisions, the state of the income of the persons receiving the payment of such employment promotion benefits, such education and training benefits and such employment continuity benefits and other socioeconomic transition, etc., and take necessary measures based on the result of such review when the government finds it necessary.  - 日本法令外国語訳データベースシステム

２　政府は、この法律の施行後、新船員保険法第三十三条ノ十五ノ二、第三十三条ノ十五ノ三、第三十三条ノ十六ノ四及び第三十四条から第三十八条までの規定（新船員保険法第二十六条及び第二十七条の規定のうち新船員保険法第三十三条ノ十五ノ二に規定する就業促進手当、新船員保険法第三十三条ノ十六ノ四に規定する教育訓練給付及び新船員保険法第三十四条から第三十八条までに規定する雇用継続給付に係る部分を含む。）について、当該規定の実施状況、当該就業促進手当、当該教育訓練給付及び当該雇用継続給付の支給を受ける者の収入の状況その他社会経済情勢の推移等を勘案しつつ検討を加え、必要があると認めるときは、所要の措置を講ずるものとする。例文帳に追加

(2) After the enforcement of this Act, the government shall review the provisions of Article 33-15-2, Article 33-15-3, Article 33-16-4 and Article 34 through Article 38 of the New Mariners' Insurance Act (including the portions pertaining to the employment promotion benefits prescribed by Article 33-15-2 of the New Mariners' Insurance Act, the education and training benefits prescribed by Article 33-16-4 of the New Mariners' Insurance Act and the employment continuity benefits prescribed by Article 34 to Article 38 inclusive of the New Mariners' Insurance Act among the provisions of Article 26 and Article 27 of the New Mariners' Insurance Act) by taking into consideration of the state of enforcement of such provisions, the state of the income of the persons receiving the payment of such employment promotion benefits, such education and training benefits and such employment continuity benefits and other socioeconomic transition, etc., and take necessary measures based on the result of such review when the government finds it necessary.  - 日本法令外国語訳データベースシステム

（１）　卸売業　前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

1. Wholesale business: Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent  - 日本法令外国語訳データベースシステム

９　国は、当分の間、都道府県（第八十四条の二第一項の規定により、都道府県が処理することとされている第七十四条第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び附則第十二項から第十四項までにおいて同じ。）に対し、第七十五条第二項の規定により国がその費用について補助することができる保護施設の修理、改造又は拡張で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号）第二条第一項第二号に該当するものにつき、都道府県以外の保護施設の設置者に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第七十五条第二項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。例文帳に追加

(9) For the time being, the State may, within the scope of the budget, provide a loan without interest of an amount equivalent to the amount that the State may subsidize pursuant to the provisions of Article 75, paragraph (2) (in the case where any law or ordinance stipulates otherwise with regard to the proportion of subsidy by the State under these provisions, they shall include the provisions of said law or ordinance that stipulates otherwise; the same shall apply hereinafter) to a prefecture (in the case where the affairs under Article 74, paragraph (1), which are to be processed by a prefecture, are to be processed by a designated city, etc., pursuant to the provisions of Article 84-2, paragraph (1), this shall include said designated city, etc.; hereinafter the same shall apply in this paragraph and paragraphs (12) to (14) of the Supplementary Provisions) for the funds to be allocated to the expenses subsidized by said prefecture for the establisher of a public assistance facility other than said prefecture, with regard to a repair, renovation or expansion of a public assistance facility of which expenses may be subsidized by the State pursuant to the provisions of Article 75, paragraph (2) and which falls under Article 2, paragraph (1), item (ii) of the Act on Special Measures Concerning Promotion of Social Infrastructure Development Through Use of Proceeds from Sale of the Stock of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987).  - 日本法令外国語訳データベースシステム

６　法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。例文帳に追加

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity.  - 日本法令外国語訳データベースシステム

このように、近年、企業に雇用される人々の意識が一般的にはリスク回避的になり、開業希望率が減少していることと、第2章で述べたような、近年の労働市場の変化等との関係については、〔1〕1990年代まで大企業を中心とする年功賃金制が「日本的雇用慣行」として定着していると認識され、人々の予想する将来賃金が上昇してきたこと、〔2〕1990年代のデフレ経済の悪影響がまず自営業等の小規模な企業から破産・廃業の増加等の形で現れ、人々の予想する自営業の所得が顕著に低下しリスクが顕著に増加したこと、〔3〕大企業の被雇用者に本格的な雇用調整が及んだのは1990年代後半であったことから、将来の予想賃金が低下するにはかなり時間がかかったこと、〔4〕定年退職後の収入については、「日本的雇用慣行」の下でも不安定性があることが早くから認識され、また、1990年代に企業が中高齢層のリストラを進め高齢者の転職市場は厳しい状況が続き、50歳代の賃金については大企業でも比較的早くから調整が進んだことから、中高齢者にとっては転職と比較して開業することの機会費用が下がった可能性があること、また、この年代の人々はバブル崩壊による持ち家価格の低下等の影響を被ることが比較的少なかったこと等が指摘できる。例文帳に追加

People employed by enterprises have thus generally grown more risk averse in recent years. Regarding the relationship between the decline in the prospective entry rate and recent changes in the labor market such as those described in Chapter 2, attention may be drawn to the following: (1) the seniority-based pay systems found primarily at large enterprises up to the 1990s were recognized as having become entrenched as "Japanesestyle employment practices," and the future wages expected by people rose; (2) the negative effects of the deflationary economy in the 1990s first manifested themselves in the form of an increase in bankruptcies and exits among small enterprises such as the selfemployed, and there was a conspicuous decrease in the incomes and a conspicuous increase in the risks of selfemployment expected by people; (3) as full-fledged employment adjustment did not really impact on employees of large enterprises until the latter half of the 1990s, it took considerable time for future expected wages to fall; and (4) the instability of income after mandatory retirement even with "Japanese-style employment practices" has long been recognized, enterprises restructured their middle-aged and older workers in the 1990s, conditions in the elderly reemployment market remained severe, and wages of employees in their fifties underwent adjustment from a comparatively early stage, creating the possibility that for the middle-aged and elderly, the opportunity cost of entry compared with changing jobs has fallen, in addition to which people in this age group were comparatively less affected by the effects of the collapse of the bubble, such as the decline in home prices. - 経済産業省

第四十三条　附則第四十五条の規定に基づき遺族補償年金を受けることができる遺族の範囲が改定されるまでの間、労働者の夫（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下次項において同じ。）、父母、祖父母及び兄弟姉妹であつて、労働者の死亡の当時、その収入によつて生計を維持し、かつ、五十五歳以上六十歳未満であつたもの（労働者災害補償保険法第十六条の二第一項第四号に規定する者であつて、同法第十六条の四第一項第六号に該当しないものを除く。）は、同法第十六条の二第一項の規定にかかわらず、同法の規定による遺族補償年金を受けることができる遺族とする。この場合において、同法第十六条の四第二項中「各号の一」とあるのは「各号の一（第六号を除く。）」と、同法別表第一の遺族補償年金の項中「遺族補償年金を受けることができる遺族」とあるのは「遺族補償年金を受けることができる遺族（労働者災害補償保険法の一部を改正する法律（昭和四十年法律第百三十号）附則第四十三条第一項に規定する遺族であつて六十歳未満であるものを除く。）」とする。例文帳に追加

Article 43 (1) Until the scope of surviving family members eligible to receive a compensation pension for surviving family has been revised under the provision of Article 45 of the Supplementary Provisions, a worker's husband (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the worker; hereinafter the same shall apply in the following paragraph), parents, grandparents and siblings who were dependent on the worker's income at the time of his/her death and were 55 or over or under 60 years of age (excluding those prescribed in Article 16-2, paragraph (1), item (iv) of the Industrial Accident Compensation Insurance Act who do not fall under Article 16-4, paragraph (1), item (vi) of said Act) shall, notwithstanding the provision of Article 16-2, paragraph (1) of said Act, be regarded as surviving family members eligible to receive a compensation pension for surviving family under the provisions of said Act. In this case, the term "any of the items of the preceding paragraph" in Article 16-4, paragraph (2) of said Act shall be deemed to be replaced with "any of the items of the preceding paragraph (excluding item (vi))," and the term "surviving family members eligible to receive a compensation pension for surviving family" in the row concerning a compensation pension for surviving family in Appended Table 1 of said Act shall be deemed to be replaced with "surviving family members eligible to receive a compensation pension for surviving family (excluding surviving family members prescribed in Article 43, paragraph (1) of the Supplementary Provisions of the Act for Partial Revision to the Industrial Accident Compensation Insurance Act (Act No. 130 of 1965) who are under 60 years of age)."  - 日本法令外国語訳データベースシステム

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合例文帳に追加

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent  - 日本法令外国語訳データベースシステム

第七十二条　国は、当分の間、都道府県（第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。）に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。）第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。例文帳に追加

Article 72 (1) For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development").  - 日本法令外国語訳データベースシステム

第四十条の十　特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び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。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。例文帳に追加

Article 40-10 (1) Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as "issued shares, etc.") (such relationship referred to in the next paragraph as a "specified relationship"), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an "affiliated foreign corporation"), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign corporation"), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount 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 adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as "taxable retained income") shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:  - 日本法令外国語訳データベースシステム

８この条の規定の適用上、(a)「主たる種類の株式」とは、合計して法人の議決権の過半数を占める一又は二以上の種類の株式をいう。(b)「株式」には、株式の預託証券又は株式の信託受益証券を含む。(c)「公認の有価証券市場」とは、次のものをいう。(i)日本国の金融商品取引法（昭和二十三年法律第二十五号）に基づき設立された金融商品取引所又は認可金融商品取引業協会により設立された有価証券市場(ii)オランダの金融監督に関する法律第五条の二十六１（又は同法を承継する法律の関連規定）に規定する許可に基づき金融市場庁（又は同庁を承継する当局）による規制に従ってオランダにおいて設立された有価証券市場(iii)アイルランド証券取引所、ロンドン証券取引所、スイス証券取引所、ブリュッセル証券取引所、デュッセルドルフ証券取引所、フランクフルト証券取引所、ハンブルク証券取引所、香港証券取引所、ヨハネスブルク証券取引所、リスボン証券取引所、ルクセンブルク証券取引所、マドリード証券取引所、メキシコ証券取引所、ミラノ証券取引所、ニューヨーク証券取引所、パリ証券取引所、ソウル証券取引所、シンガポール証券取引所、ストックホルム証券取引所、シドニー証券取引所、トロント証券取引所、ウィーン証券取引所及びナスダック市場(iv)この条の規定の適用上、両締約国の権限のある当局が公認の有価証券市場として合意するその他の有価証券市場(d)「同等受益者」とは、次の(i)又は(ii)に規定するいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避及び脱税の防止のための条約（以下この条において「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報の交換に関する規定を有すること。(bb)当該居住者が、租税条約における特典の制限に関する規定に基づき適格者に該当すること又は租税条約に当該規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること。(cc)第十条３、第十一条３、第十二条、第十三条又は前条に定める所得に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める所得について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること。(ii)２(a)から(d)までに掲げる適格者(e)「関連企業」とは、第九条１(a)又は(b)に規定する関係を有する企業をいう。(f)「総所得」とは、企業がその事業から取得する総収入の額から当該収入を得るために直接に要した費用の額を差し引いた残額をいう。例文帳に追加

8. For the purposes of this Article: a) the term “principal class of shares” means the class or classes of shares of a company which in the aggregate represent a majority of the voting power of the company; b) the term “shares” shall include depository receipts of shares or trust certificates of shares; c) the term “recognised stock exchange” means: (i) any stock exchange established by a Financial Instruments Exchange or an approved-type financial instruments firms association under the Financial Instruments and Exchange Law (Law No. 25 of 1948) of Japan; (ii) any regulated market established in the Netherlands subject to regulation by the Authority for the Financial Markets (or its successor) under a license as meant in paragraph 1 of Article 5:26 of the Act on Financial Supervision (or its successor) of the Netherlands; (iii) the Irish Stock Exchange, the London Stock Exchange, the Swiss Stock Exchange and the stock exchanges of Brussels, Dusseldorf, Frankfurt, Hamburg, Hong Kong, Johannesburg, Lisbon, Luxembourg, Madrid, Mexico, Milan, New York, Paris, Seoul, Singapore, Stockholm, Sydney, Toronto and Vienna and the NASDAQ System; and (iv) any other stock exchange which the competent authorities of the Contracting States agree to recognise for the purposes of this Article; d) the term “equivalent beneficiary” means: (i) a resident of a state that has a convention for the avoidance of double taxation and the prevention of fiscal evasion between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information; (bb) that resident is a qualified person under the limitation on benefits provisions in that convention or, when there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2; and (cc) with respect to an item of income referred to in paragraph 3 of Article 10, paragraph 3 of Article 11 or Article 12, 13 or 20 that resident would be entitled under that convention to a rate of tax with respect to the particular class of income for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention; or (ii) a qualified person by reason of subparagraph a), b), c) or d) of paragraph 2; e) the term “associated enterprises” means enterprises which have a relationship with each other as described in subparagraph a) or b) of paragraph 1 of Article 9; and f) the term “gross income” means the total revenues derived by an enterprise from its business, less the direct costs of obtaining such revenues. - 財務省