「控制」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

10．土地譲渡所得の特別控除【税制】例文帳に追加

10. Special deduction for income from land transfers (taxation scheme)  - 経済産業省

5 ．欠損金の繰越控除・繰戻還付【税制】例文帳に追加

5. Carryover and refund carryback of loss (taxation scheme)  - 経済産業省

ⅰ)試験研究費の総額に係る税額控除制度例文帳に追加

i) Tax credit system relating to the total amount of experiment and research costs - 経済産業省

ⅲ)試験研究費の増加額等に係る税額控除制度例文帳に追加

iii) Tax deduction system relating to an increase in experiment and research costs - 経済産業省

扶養控除は各国の税制で広く取り入れられている。例文帳に追加

Tax deduction for dependents has been widely adopted into the tax systems of many countries. - Weblio英語基本例文集

訴訟費用の負担の裁判に対する控訴の制限例文帳に追加

Restriction on Filing of Appeal to Court of Second Instance against Judicial Decision on Burden of Court Costs  - 日本法令外国語訳データベースシステム

10．土地譲渡所得の特別控除【税制】（継続）（p.218参照）例文帳に追加

10. Special deduction for income from land transfers (taxation scheme) (Continuation) (See p. 211.)  - 経済産業省

同様の外国税額控除制度は、米国、英国でも採用されている。例文帳に追加

A similar foreign tax exemption system is adopted in the US and the UK, too. - 経済産業省

・試験研究費の増加額等に係る税額控除制度例文帳に追加

- Tax deduction system relating to an increase in experiment and research costs. - 経済産業省

国際的に見ても、英国、フランス、韓国、台湾では、投資額の一定比率を税額控除（あるいは総合所得からの所得控除）できる制度がすでに導入されていることから、日本も所得控除制度を導入することにより、これらの国と遜色のない税制措置が講じられることとなる。例文帳に追加

Several parts of the world – the United Kingdom, France, South Korea and Taiwan- have already introduced a system designed to offer taxpayers a credit equivalent to a specified percentage of investment they made (or to deduct it from their total revenues). The income deduction system Japan is introducing should offer its taxpayers tax treatment not less favorable than in such places.  - 経済産業省

平成20年度税制改正で1,000万円上限の投資額所得控除方式を導入予定。例文帳に追加

The 2008 amendment of the tax code is to introduce a system to deduct up to \\10 million of investment from taxable income.  - 経済産業省

企業の研究開発への取組に対する支援策として、試験研究費の総額に係る税額控除 制度やオーファンドラッグ等の研究開発に係る試験研究費の税額控除制度の創設等を行ってきた。例文帳に追加

The support package for corporate research initiatives has included the establishment of a tax relief scheme for total experimental research costs and for the experimental research costs for orphan drug and similar research. - 厚生労働省

※ 2009年度経済対策において、試験研究費の総額に係る税額控除制度等を、①2009､2010年度において税額控除ができる限度額を、当期の法人税額の20%から30%に引き上げるとともに、② 2009､2010年度に生じる税額控除限度超過額について、2011､2012年度において税額控除の対象とする措置を講じた。(2011年度末までの措置)例文帳に追加

*Under the economic policy package of fiscal 2009, it was arranged that regarding the tax credit system relating to the total amount of experiment and research costs, (1) the upper limit on tax exemption would be raised from 20% of the amount of the corporate taxes to be paid for the relevant fiscal year to 30% and (2) the portion of the experiment and research costs in excess of the upper limit in fiscal 2009 and 2010 would be eligible for tax exemption in fiscal 2011 and 2012. (The above measures will remain in effect until the end of fiscal 2011.) - 経済産業省

2003 年に創設された総額試験研究税制（試験研究費の総額について一定割合を税額控除できる研究開発促進税制。2006 年に恒久措置。）は、控除限度額が当期の法人税額の 20％であり、多くの製薬企業においては控除限度額に達してしまうため、当該税制を十分に活用できていない。さらに、2006 年に増加試験研究税制の控除率が縮小され、総額試験研究税制等への上乗せを可能としたが、法人税額 20％という控除限度額内での措置のため、同様に十分活用できていない。例文帳に追加

Under the tax scheme for total experimental research costs established in 2003 (the research and development tax incentive scheme allowing fixed rate tax relief on total experimental research costs; made a permanent measure in 2006) the maximum relief is 20% of current term corporation tax, but the scheme is underused since the majority of pharmaceutical companies are fully up to this limit. Furthermore, although in 2006 the relief rate for the incremental tax scheme for experimental research was reduced, allowing the tax scheme for total experimental research costs or other schemes to be topped up, this measure is similarly underused due to the constraint of the 20% maximum corporation tax relief. - 厚生労働省

自己資本規制告示第17条第５項及び第６項の規定に基づき担保金その他の資産の評価額を控除している場合においては、次の点に留意の上、控除額が適切であるか確認するものとする。例文帳に追加

In cases where a Financial Instruments Business Operator has deducted the appraisal value of funds and other assets pledged as collateral based on Article 17(5) and (6) of the Capital Adequacy Notice, supervisors shall examine whether the deducted value is appropriate by paying attention to the following points:  - 金融庁

そして、ＰＯＳ端末から店舗控え用レシートの発行指令を受けたことに応じて店舗控え用レシートを発行するとともに、穴開け手段を制御して当該レシートの所定位置に穴開けを行う。例文帳に追加

This receipt printer issues the receipt for the duplicate copy to be reserved at the store after receiving an order for issuing the receipt for the duplicate copy to be reserved at the store from the POS terminal and controls the punching means to punch the receipt at its predetermined position. - 特許庁

試験研究費の増加額等に係る税額控除制度上記に加え、試験研究費の増加額に係る税額控除制度又は平均売上金額の10％相当額を超える試験研究費の額に係る税額控除制度のいずれか（上記の制度とは別に、当期の法人税額の10％を限度）を選択して適用できる措置を引き続き講じた。例文帳に追加

Tax deduction system relating to an increase in experiment and research costs In addition to the aforementioned policy actions, taxpayers may select one of the following two options: The tax deduction system related to an increase in experiment and research costs; or the tax deduction system related to the portion of the amount of experiment and research costs in excess of 10% of the average sales (the upper limit set at 10% of the amount of corporate taxes to be paid for the relevant fiscal year, separately from the aforementioned upper limits).  - 経済産業省

明治17年（1884年）以降は、間近に控えた議会創設に備えて、立憲制に対応する諸制度を創設した。例文帳に追加

After 1884, the Emperor established various regulations for the constitution to prepare for the establishment of the Diet, which was drawing near.  - Wikipedia日英京都関連文書対訳コーパス

給付付き税額控除については、番号制度等を前提に、社会保障制度の見直しと併せて検討。例文帳に追加

Conduct a study of refundable tax credits in conjunction with a review of the related social security system on the premise of the introduction of a single identification number system for capturing income - 厚生労働省

上記に加え、要件を満たす場合において、試験研究費の増加額の5％を税額控除できる制度又は平均売上金額の10％相当額を超える試験研究費の額の一定割合を税額控除できる制度のいずれかを選択して適用できる措置（税額控除限度額は当期の法人税額の10％を上限。）を実施した。例文帳に追加

In addition to the above, provision was made to allow enterprises meeting the necessary conditions to choose either a tax credit worth 5% of the amount of increase in test and research expenditures or a tax credit equal to a fixed proportion of the amount of test and research expenses in excess of 10% of average sales (not exceeding 10% of the total amount of corporation tax in the period concerned).  - 経済産業省

なお、内部統制の不備が複数存在する場合には、影響額を合算（重複額は控除）した上で、重要な欠陥に該当しないか検討する。例文帳に追加

When there are multiple deficiencies, whether or not they constitute material weaknesses should be judged by aggregating their quantitative impact (without duplicating amounts).  - 金融庁

遊技場の入場料をとる有料制とし、遊技者の負けを補填し、遊技者の勝ちの一部を控除する。例文帳に追加

The pay system of charging fee of a game place is attained, the loss of a player is compensated and part of the gain of the player is deducted. - 特許庁

また、残存するインクに応じて料金を控除することも可能なので、インクの廃棄の抑制して環境保護に貢献できる。例文帳に追加

Further, since the charge can be subtracted according to the remaining ink, disposal of the ink is controlled to possibly contribute to protection of the environment. - 特許庁

そのほか、研究開発費用の総額の一定割合を税額控除する試験研究税制等の創設も行ってきたところである。例文帳に追加

Besides, a preferential taxation system to encourage study/research (deduction of research/development cost at a certain rate) has been created. - 厚生労働省

現行の国際租税制度では、海外子会社からの配当・利子・使用料（ロイヤリティ）等につき、現地での源泉課税がなされた上で、二重課税を排除する外国税額控除制度によって国内法人税から控除がなされることとなっている。例文帳に追加

Under the current international taxation system, dividends, interest, commission fees (royalties) from overseas subsidiaries shall have source tax imposed locally, which will then be deducted from domestic corporation tax based on the foreign tax exemption system to avoid dual taxation. - 経済産業省

ただし、我が国の外国税額控除制度については、控除限度額の計算方式が他国に比して緩い一方で、対象企業の範囲、赤字の場合の控除繰延期間等の面で他国に比して要件が厳しく、我が国企業の国際的な事業活動を円滑にするためには、昨今の企業の海外活動の実態、諸外国の制度との比較等を踏まえ、外国税額控除制度の見直しを行う必要があると指摘されている。例文帳に追加

However, while the calculation for the limit of deduction of the Japanese foreign tax exemption system is more lenient than that used in other countries, the requirements in terms of the scope of subject companies and the period of tax-deferral when the balance sheet is in the red, is more demanding. For smoother international business operations by Japanese companies, a reexamination of the foreign tax exemption system is necessary by taking into consideration recent overseas business operations by Japanese companies and the taxation systems of other countries. - 経済産業省

金商業等府令第177条第２項及び第３項の規定に基づき土地・建物の評価額等を控除している場合又は同条第５項及び自己資本規制告示第２条第２項の規定に基づき担保金その他の資産の評価額を控除している場合においては、次の点に留意の上、控除額が適切であるか確認するものとする。例文帳に追加

In cases where a Financial Instruments Business Operator has deducted the appraisal value of land and buildings based on Article 177(2) and (3) of the FIB Cabinet Office Ordinance or where it has deducted the appraisal value of funds and assets pledged as collateral based on Article 177(5) of the same act and Article 2(2) of the Capital Regulation Notice, supervisors shall examine whether the deducted value is appropriate by paying attention to the following points:  - 金融庁

一定期間に行われた証券売買取引を対象とする一定の繰越控除適用枠が設けられた税制度に対応し投資家の控除利用枠残高の管理を効果的に行うことが可能な繰越処理装置、繰越処理方法及び繰越処理用プログラムを提供する。例文帳に追加

To provide a carry-over processor, a carry-over processing method and a program for carry-over processing which correspond to a tax system provided with a fixed carry-forward applicable ceiling intended for securities sales transactions conducted over a certain period, and which enable effective management of the deduction balance usable ceiling for an investor. - 特許庁

クレジットカードによる精算処理の開始が指示されたとき、プリンタ制御部２５が、発行内容記憶部２３に「お客様控」の伝票を発行する旨が記憶されている場合にのみ、「お客様控」の伝票をプリンタに発行させる。例文帳に追加

When the start of fare adjustment processing by a credit card is instructed, the printer control part 25 makes a printer issue the slip of "guest duplication" only when the purpose of the issue of the slip of the "service duplication" is stored in the issue content storage part 23. - 特許庁

留保所得に関する特別控除制度や貸倒引当金に関する特例措置などの適用期限の延長を行うとともに、生命保険料控除等の対象となる契約の範囲に、特定共済組合等が締結した一定の生命共済契約を加える。例文帳に追加

Application periods of special exemption schemes for retained earnings and exceptions to measures on reserve for possible loan losses will be extended. In addition, certain contracts for mutual life insurance that are closed by certain mutual aid associations, etc., will be added to the range of contracts eligible for deductions on life insurance premiums, etc. - 経済産業省

・試験研究費の総額に係る税額控除制度※１試験研究費の総額に対して、試験研究費割合(試験研究費総額の売上高に占める割合)に応じて８％～10％※２の税額控除（当期の法人税額の20％を限度）ができる措置を引き続き講じた。例文帳に追加

- Tax credit system relating to the total amount of experiment and research costs*1 A tax exemption equivalent to 8―10%*2 of the total amount of experiment and research costs (the upper limit set at 20% of the amount of the corporate taxes to be paid for the relevant fiscal year) will continue to be applicable, according to the research and experiment cost ratio (the ratio of experiment and research costs to the total sales). - 経済産業省

上記ⅰ及びⅱに加え、試験研究費の増加額に係る税額控除制度又は平均売上金額の１０％相当額を超える試験研究費の額に係る税額控除制度のいずれか（上記ⅰ及びⅱの制度とは別に、当期の法人税額の１０％を限度）を選択して適用できる措置を講じた。例文帳に追加

In addition to i) and ii) above, it was arranged that either a tax deduction system related to an increase in experiment and research costs or a tax deduction system related to the portion of the amount of experiment and research costs in excess of 10% of the average sales was applicable (the upper limit set at 10% of the amount of corporate taxes to be paid for the relevant fiscal year, separately from the upper limits concerning i) and ii) above. - 経済産業省

上記ⅰ及びⅱに加え、試験研究費の増加額に係る税額控除制度又は平均売上金額の10%相当額を超える試験研究費の額に係る税額控除制度のいずれか(上記ⅰ及びⅱの制度とは別に、当期の法人税額の10%を限度)を選択して適用できる措置を引き続き講じた。例文帳に追加

In addition to i) and ii) above, it was arranged as in the previous fiscal year that either a tax deduction system related to an increase in experiment and research costs or a tax deduction system related to the portion of the amount of experiment and research costs in excess of 10% of the average sales was applicable (the upper limit set at 10% of the amount of corporate taxes to be paid for the relevant fiscal year, separately from the upper limits concerning i) and ii) above. - 経済産業省

上記に加え、試験研究費の増加額に係る税額控除制度又は平均売上金額の10％相当額を超える試験研究費の額に係る税額控除制度のいずれか（上記の制度とは別に、当期の法人税額の10％を限度）を選択して適用できる措置を引き続き講じた。例文帳に追加

In addition to the aforementioned policy actions, taxpayers may select one of the following two options: The tax deduction system related to an increase in experiment and research costs; or the tax deduction system related to the portion of the amount of experiment and research costs in excess of 10% of the average sales (the upper limit set at 10% of the amount of corporate taxes to be paid for the relevant fiscal year, separately from the aforementioned upper limits). - 経済産業省

上記に加え、要件を満たす場合において、試験研究費の増加額の5％を税額控除できる制度又は平均売上金額の10％相当額を超える試験研究費の額の一定割合を税額控除できる制度のいずれかを選択して適用できる措置（税額控除限度額は当期の法人税額の10％を上限。）について、平成24 年度税制改正により、その適用期限を平成25年度末まで延長する。（継続）（p.208参照）例文帳に追加

In addition to the above, the period of effect of provision to allow enterprises meeting the necessary conditions to choose either a tax credit worth 5% of the amount of increase in the cost of test and research expenditures or a tax credit equal to a fixed proportion of the amount of the cost of test and research expenses in excess of 10% of average sales (not exceeding 10% of the total amount of corporation tax in the period concerned) will be extended to the end of fiscal 2013 as a result of revisions to the tax system in fiscal 2012. (Continuation) (See p. 204.)  - 経済産業省

１の規定の適用上、(a)「不利益な又は制限的な租税に係る課税措置」には、所得控除、税額控除又は免税の否認、租税又は課徴金の賦課及び特別な報告に関する義務の賦課を含む。(b)「不利益な又は制限的な租税に係る課税措置」には、一方の締約者により一般的に適用される措置を含まない。例文帳に追加

For the purposes of paragraph 1, the term “prejudicial or restrictive taxation measure”: (a) includes the denial of a deduction, credit or exemption, and the imposition of a tax, charge or levy, or special reporting requirements; and (b) does not include any generally applicable measures by a Contracting Party.  - 財務省

ドイツ政府は年間総額3 億6,000 万ドルもの潤沢な映画支援の予算を用い、国際共同制作に税額控除を認めるなど海外の映画制作者を誘致している。例文帳に追加

The German government has been attracting foreign filmmakers by providing tax credits to international co-production of films using its abundant budget for supporting the film industry of a total $360 million a year. - 経済産業省

具体的には、外国子会社からの配当について、間接外国税額控除制度に代えて、外国子会社配当益金不算入制度が恒久措置として導入された（第3-2-2-11 図）。例文帳に追加

Specifically, with respect to dividends received by a foreign subsidiary, the foreign dividend exemption system was introduced as a permanent measure, replacing the indirect foreign tax credit system (see Figure 3-2-2-11). - 経済産業省

この条約の規定は、次のものによって現在又は将来認められる非課税、免税、所得控除、税額控除その他の租税の減免をいかなる態様においても制限するものと解してはならない。(a)一方の締約国が課する租税の額を決定するに当たって適用される当該一方の締約国の法令 (b)両締約国間の他の二国間協定又は両締約国が当事国となっている多数国間協定例文帳に追加

The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded either: (a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; or (b) by any other bilateral agreement between the Contracting States or any multilateral agreement to which the Contracting States are parties.  - 財務省

この条約の規定は、次のものによって現在又は将来認められる非課税、免税、所得控除、税額控除その他の租税の減免をいかなる態様においても制限するものと解してはならない。(a)一方の締約国が課する租税の額を決定するに当たって適用される当該一方の締約国の法令(b)両締約国間の他の二国間協定又は両締約国が当事国となっている多数国間協定例文帳に追加

The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; or (b) by any other bilateral agreement between the Contracting States or any multilateral agreement to which the Contracting States are parties.  - 財務省

この中で特に②の指摘について、我が国は、企業があげた所得であれば国内国外を問わず全てに課税する「全世界所得方式」を採用しつつ、二重課税を排除する観点から、企業が国外で納めた税金を日本での法人税額から控除する「外国税額控除制度」を採用している。例文帳に追加

In regards to (2), Japan uses a total global income method that taxes all company income regardless of whether it was earned overseas or at home, and companies, in order to avoid double taxation, deduct the taxes paid abroad from the corporate tax paid in Japan (foreign tax deduction system). Although there are merits to adjusting the withholding tax in (3), the income of foreign subsidiaries is not taxed as long as it is not distributed as dividends to the parent company (tax deferment). - 経済産業省

外国税額控除制度が現地での源泉課税後、我が国の法人税額から外国納付分を控除するのに対し、租税条約は居住地国と源泉地国の課税権の分配を図るものである。この租税条約の中には、源泉地国の課税を軽減するために投資所得（配当、利子、使用料）に対する限度税率が設けられている。例文帳に追加

While the foreign tax exemption system deducts the amount of withholding tax paid overseas from domestic corporation tax, the double taxation treaty divides taxation rights between the country of residence and the source country. This treaty sets a tax rate limit on investment income (dividends, interest, royalties) to relieve the tax at the source country. - 経済産業省

その中で「金融アセス法」あるいは「地域金融円滑化法」というものを制定するということが提言として盛り込まれていると承知していますが、詳細については把握しておりませんのでコメントは差し控えたいと思います。例文帳に追加

Although I am aware that this included a recommendation of the establishment of a financial assessment act or an act for the facilitation of regional finances, I am not familiar with the details, so I would like to refrain from making comments.  - 金融庁

なお、内部統制の不備が複数存在する場合には、影響額を合算（重複額は控除）した上で、開示すべき重要な不備に該当しないか検討する。例文帳に追加

When there are multiple deficiencies, whether or not they constitute material weaknesses should be judged by aggregating their quantitative impact (without duplicating amounts).  - 金融庁

強制ライセンスの使用許可に関する，及びライセンス使用に対して定められる対価に関するブカレスト裁判所の決定に対しては，その連絡の日から15 日以内にブカレスト控訴裁判所に上訴することができる。例文帳に追加

The decisions of the Court of Bucharest concerning the authorization for using a compulsory license, as well as those concerning the remuneration prescribed as against the use of the license, may be appealed against with the Court of Appeal of Bucharest within 15 days from communication. - 特許庁