「経費額」に関連した英語例文の一覧と使い方(3ページ目) - Weblio英語例文検索

４　法第四十条の四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必要経費に算入すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。例文帳に追加

(4) The amount that shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4(1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary company, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by the said resident in the case where he/she indirectly holds the shares, etc. pertaining to the said specified foreign subsidiary company, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by a Cabinet Order as those held indirectly as prescribed in Article 40-4(2)(iii) of the Act) (such shares, etc. of a specified foreign subsidiary company, etc. shall be limited to those held by the said resident and exclude those falling under the category of the shares, etc. of a specified foreign subsidiary company, etc. related to the said resident); hereinafter the same shall apply in this paragraph) which shall be paid for a period of the year during which the said resident held the said shares, etc. of the specified foreign subsidiary company, etc. (where the said sum exceeds the amount deemed to be revenue pertaining to the said miscellaneous income under the provisions of paragraph (1) of the said Article, such amount shall be that equivalent to the sum of the amounts deemed to be the said revenue).  - 日本法令外国語訳データベースシステム

第二条　この法律において「先端大型研究施設」とは、国の試験研究機関又は研究等を行う独立行政法人（独立行政法人通則法（平成十一年法律第百三号）第二条第一項に規定する独立行政法人をいう。）に重複して設置することが多額の経費を要するため適当でないと認められる大規模な研究施設であって、先端的な科学技術の分野において比類のない性能を有し、科学技術の広範な分野における多様な研究等に活用されることにより、その価値が最大限に発揮されるものをいう。例文帳に追加

Article 2 (1) The term "Advanced Large Research Facilities" as used in this Act shall mean such large research facilities as shall be deemed inappropriate due to the large amount of costs required if more than one national testing and/or research institution or Incorporated Administrative Agency (meaning the Incorporated Administrative Agency prescribed by Article 2, paragraph (1) of the Act for the General Rules for Incorporated Administrative Agency (Act No. 103 of 1999)) engaged in the Researches, etc. establishes the same in an overlapping manner, and, with their incomparable functions in the fields of advanced science and technology, the value of which shall be maximized to the fullest extent by being utilized for various Researches, etc. in the wide range of fields of science and technology.  - 日本法令外国語訳データベースシステム

速達料金，運賃，郵便料金，電話代，用紙代その他関連経費を含むファクシミリ料金，及び庁に送付する事物に関する他のすべての料金は，全額を前納しなければならない。そうしない場合は，庁は，当該事物を受領せず，また，当該事物について何らの処分も行わない。庁は，役務の提供に先立って，庁に納付されるべき出願手数料並びにすべての他の手数料及び料金を事前に徴収するものとする。例文帳に追加

Express charges, freight, postage, telephone, telefacsimile including cost of paper and other related expenses, and all other charges on any matter sent to the Office must be prepaid in full. Otherwise, the Office shall not receive nor perform any action on such matters. The filing fees and all other fees and charges payable to the Office shall be collected in advance of any service to be rendered. - 特許庁

(2) 裁判所が証明書を交付した場合は，特許権者又は当該クレームの有効性を支持する者は，当該クレームの侵害又は当該クレームに関連する範囲での特許の取消に関するその後の訴訟において，その者に有利な確定命令又は確定判決を得たときは，事務弁護士と依頼人との間の費用，料金及び経費のうち，当該クレームに係わるものの全額について補償を受ける権原を有する。例文帳に追加

(2) If a court issues a certificate, then, in any subsequent proceedings for infringement of the claim concerned, or for the revocation of the patent so far as it relates to that claim, the patentee, or any other person supporting the validity of the claim is, on obtaining a final order or judgment in his or her favour, entitled to full costs, charges and expenses as between solicitor and client, so far as that claim is concerned.  - 特許庁

速達料金，運賃，郵便料金，電話代，用紙代その他関連経費を含むファクシミリ料金，及び庁に送付する事物に関する他のすべての料金は，全額を前納しなければならない。そうしない場合は，庁は，当該事物を受領せず，また，当該事物について何らの処分も行わない。 庁は，役務の提供に先立って，庁に納付されるべき出願手数料並びにすべての他の手数料及び料金を事前に徴収するものとする。例文帳に追加

Express charges, freight, postage, telephone, telefacsimile including cost of paper and other related expenses, and all other charges on any matter sent to the Office must be prepaid in full. Otherwise, the Office shall not receive nor perform any action on such matters. The filing fees and all other fees and charges payable to the Office shall be collected by the Office in advance of any service to be rendered. - 特許庁

商標登録の有効性が問題となる法的手続において当該商標の所有者を支持する判断が下される場合、審判機関はその旨の証明書を交付することができ、かつかかる証明書が交付される場合、その後の商標登録の有効性が問題となるいかなる法的手続きにおいても、自らを支持する最終的な命令又は判決を得た当該所有者は、当該最終的な命令又は判決に十分な理由に基づく別段の指示がない限り、自己の法的手続き費用、手数料及び弁護士と依頼者間の経費の全額を求める権利を有する。例文帳に追加

If in any legal proceeding in which the validity of the registration of a trademark comes into question, a decision is given in favour of the proprietor of the trademark, the Tribunal may grant a certificate to that effect, and if such a certificate is granted, then in any subsequent legal proceeding in which the said validity comes into question, the said proprietor on obtaining a final order or judgment in his favour shall, unless the said final order or judgment for sufficient reason directs otherwise, be entitled to his full cost, charges and expenses as between legal practitioner and client.  - 特許庁

例えば、①農業税は最低課税限度額が存在せず、穀類作物の平年生産量を基準に課税されていたことから、貧困層にとって、より厳しい税制となっていたこと、②農業税には地方政府が自前で行うインフラ整備のための財源として、付加税を自由にかけることができたこと、③農業経営に係る費用負担は各家計の負担となっていること、等の必要経費が、都市部家計及び農村部の高所得家計に比べて農村部の低所得家計にとって大きな負担となり、農村部の貧困に拍車をかけた。例文帳に追加

Agriculture tax, for example, had been levied based on standard farm production? the amount of an average grain production ?regardless of each farm household’s income levels as minimum taxable income was not applied to farmers, a taxation system that makes poor households poorer. In imposing agriculture tax, China’s provincial governments have leeway in levying extra tax as a way of securing financial sources for infrastructure improvement. Furthermore, farm house holds have to shoulder various farming expenses on their own. All these necessary expenses have posed　bigger financial burden to low-income earners　in farm districts, compared with urban households and　high-income earners in farm districts,　worsening the poverty of rural areas in China. - 経済産業省

応急仮設住宅についてバリアフリー化に改めて留意するとともに、①必要な場合には完成後に簡易スロープ等のバリアフリー化の補修や応急仮設住宅敷地内通路を簡易舗装化する場合及び②暑さ寒さ対策として必要な場合の断熱材の追加や二重ガラス化、日よけ、風除室の設置等地域や入居者の実情に応じて追加的に対応した場合に必要となる相当な経費の増加額について国庫負担の対象となることを、関係県に通知（平成23年6月21日）例文帳に追加

Relevant Prefectural Governments were requested once again to bear in mind that they construct emergency provisional housings to barrier-free specifications and were also notified that a considerable increase in the required cost was borne by national treasury in case of the following: 1) If necessary, when they repair barrier-free installations such as ramps or pave streets in the premises of the emergency provisional housings at low cost, after the completion of emergency provisional housings; and 2) When they install heat shield materials, double-glazed glasses, and shades from the sun, and set up the space to remove wind, as necessary measures against cold and heat, according to the actual conditions of the areas and people living in the emergency provisional housings. (June 21, 2011). - 厚生労働省

四　その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得例文帳に追加

(iv) Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft  - 日本法令外国語訳データベースシステム

四　その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得例文帳に追加

(iv) Where the corporation conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft;  - 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

七　その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得例文帳に追加

(vii) Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated  - 日本法令外国語訳データベースシステム

七　その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得例文帳に追加

(vii) Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated.  - 日本法令外国語訳データベースシステム

この条の規定の適用上、ある国から他国へ輸出される産品の価格が次のいずれかの価格より低いときは、その産品は、正常の価額より低い価額で輸入国の商業に導入されるものとみなす。⒜ 輸出国における消費に向けられる同種の産品の通常の商取引における比較可能の価格⒝ 前記の国内価格がない場合には、(i) 第三国に輸出される同種の産品の通常の商取引における比較可能の最高価格(ii) 原産国における産品の生産費に妥当な販売経費及び利潤を加えたもの販売条件の差異、課税上の差異及び価格の比較に影響を及ぼすその他の差異に対しては、それぞれの場合について妥当な考慮を払わなければならない。例文帳に追加

For the purposes of this Article, a product is to be considered as being introduced into the commerce of an importing country at less than its normal value, if the price of the product exported from one country to another (a) is less than the comparable price, in the ordinary course of trade, for the like product when destined for consumption in the exporting country, or, (b) in the absence of such domestic price, is less than either (i) the highest comparable price for the like product for export to any third country in the ordinary course of trade, or (ii) the cost of production of the product in the country of origin plus a reasonable addition for selling cost an profit. Due allowance shall be made in each case for differences in conditions and terms of sale, for differences in taxation, and for other differences affecting price comparability. - 経済産業省

連邦司法裁判所に対し，当事者は，許可された代理人として連邦司法裁判所に対して実務を行うことを認められている弁護士によって代理されなければならない。当事者の請求により，その者の特許弁護士に対して発言の許可が与えられるものとする。この点については，民事訴訟法第157条(1)及び(2)の規定は適用されないものとする。事件への特許弁護士の関与によって生じる費用については，弁護士報酬に関する連邦規則(Bündesgebuhrenordnung für Rechtsanwalte)第11条による最高限度額を上限とする報酬，並びに当該特許弁護士に関するその他の必要経費が補償されるものとする。例文帳に追加

The parties must be represented before the Federal Court of Justice by an attorney-at-law, admitted to practice before the Court as authorized representative. Upon request of any party, the latter's patent attorney shall be given leave to speak. Section 157(1) and (2) of the Code of Civil Procedure shall not apply in this event. Of the costs arising from the collaboration of a patent attorney in the case, fees up to the amount of a full fee according to Section 11 of the Federal Regulations on Fees for Attorneys-at-law [Bundesgebuhrenordnung fur Rechtsanwalte] shall be refunded, as well as the necessary expenses of the patent attorney.  - 特許庁

(a) 宣言を求める申請人が，(i) 書面をもって名義人又は特許権者に対し，予定している実施が完全明細書のクレームを侵害することにはならない旨を書面により承認するよう求めており，かつ (ii) 名義人又は特許権者に対し，予定している実施の全容を書面により通知しており，かつ (iii) 予定している実施がクレームを侵害することになるか否かについての通知を得るに際しての名義人又は特許権者の経費に対し，合理的な金額を支払うことを約束していること，及び (b) 名義人又は特許権者が当該承認を与えることを拒絶するか又は怠っていること，及び (c) その特許が革新特許である場合－その特許が証明されていること例文帳に追加

(a) the applicant for the declaration: (i) has asked the nominated person or patentee in writing for a written admission that the proposed exploitation would not infringe a claim of the complete specification; and (ii) has given the nominated person or patentee full written particulars of the proposed exploitation; and (iii) has undertaken to pay a reasonable sum for the nominated person's or patentee's expenses in obtaining advice about whether the proposed exploitation would infringe the claim; and (b) the nominated person or patentee has refused or failed to make the admission; and (c) if the patent is an innovation patent - the patent has been certified.  - 特許庁

ある登録商標の有効性が法的手続で争点となり，登録商標所有者に有利な決定がなされた場合は，裁判所は，その趣旨の証明書を発行することができる。かかる証明書が発行された場合において，後に別の法的手続で当該登録の有効性が争点となった際に当該商標の登録所有者が自己に有利な命令又は判決を最終的に得たときは，その登録所有者は，弁護士と依頼人との間の一切の費用，料金及び経費の補償を受けることができる。ただし，前記後の法的手続において，裁判所がその者は費用金額の補償を受けるべきでないと認定した場合は，この限りでない。例文帳に追加

In any legal proceedings in which the validity of a registered trade mark comes into question and is decided in favour of the registered proprietor of the trade mark, the Court may certify to that effect, and if it so certifies then in any subsequent legal proceedings in which the validity of the registration comes into question the registered proprietor of the trade mark on obtaining a final order or judgment in his favour shall have his full costs, charges and expenses as between solicitor and client compensated, unless in the subsequent proceedings the Court certifies that he ought not to have them. - 特許庁

第14条 知的財産庁による知的所有権手数料の使用 14.1本法をより効果的かつ迅速に実施するために，長官は，本法及び庁が管理することを委任された法律に基づいて庁が徴収する手数料，罰金，印税及びその他の料金のすべてを如何なる政府機関からも個別の承認を得ることなく，かつ，現存する支出報告及び監査報告に関する規則にのみ従い，庁の設備の改善，機器経費，人材開発及び適当な庁舎の入手のような庁の運営における使用のために，特に公衆に対する庁業務の遂行を改善するために保有する権限を与えられる。庁の年次予算への追加であるこの額は，別個の会計簿又は財源に寄託され及び維持され，長官が直接に使用し又は支出することができる。例文帳に追加

Sec.14 Use of Intellectual Property Rights Fees by the IPO 14.1. For a more effective and expeditious implementation of this Act, the Director General shall be authorized to retain, without need of a separate approval from any government agency, and subject only to the existing accounting and auditing rules and regulations, all the fees, fines, royalties and other charges, collected by the Office under this Act and the other laws that the Office will be mandated to administer, for use in its operations, like upgrading of its facilities, equipment outlay, human resource development, and the acquisition of the appropriate office space, among others, to improve the delivery of its services to the public. This amount, which shall be in addition to the Office’s annual budget, shall be deposited and maintained in a separate account or fund, which may be used or disbursed directly by the Director General. - 特許庁