「課税期間」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

なお、本AD 措置については、2006年６月30日に、課税期間の延長申請が提出され、同年８月31日、不当廉売関税の課税期間の延長に係る調査が開始されている。例文帳に追加

On June 30, 2006, an application for extension of the period for continued imposition of the AD duties was filed and an investigation was started on August 31 of the same year. - 経済産業省

ベルギーについては、この議定書が効力を生ずる年の翌年の一月一日以後に開始する各課税期間又は同日以後に生ずる課税対象例文帳に追加

in the case of Belgium, for taxable periods beginning, or taxable events taking place, on or after 1 January in the calendar year next following that in which this Protocol enters into force.  - 財務省

１(f)(i)の規定を適用する場合には、次に定めるところによる。(i)源泉徴収による課税については、一方の締約国の居住者が、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）が課税年度終了の日である場合には当該課税年度を通じて、当該支払が行われる日が課税年度終了の日以外の日である場合には当該課税年度中の当該支払が行われる日に先立つ期間及び当該課税年度の直前の課税年度を通じて、１(f)(i)に規定する要件を満たしているときに、当該居住者は当該支払が行われる課税年度について当該要件を満たすものとする。(ii)その他のすべての場合については、一方の締約国の居住者は、その所得の支払が行われる課税年度の総日数の半数以上の日において１(f)(i)に規定する要件を満たしているときに、当該支払が行われる課税年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of clause (i) of subparagraph (f) of paragraph 1 apply: (i) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that clause for a taxable year in which the payment is made if such resident satisfies those conditions during the part of that taxable year which precedes the date of payment of the item of income (or, in the case of dividends, the date on which entitlement to the dividends is determined) and, unless that date is the last day of that taxable year, during the whole of the preceding taxable year; and (ii) in all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that clause for a taxable year in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year.  - 財務省

三年以上五年以下の期間であり、課税の特例を受けようとする場合にあっては、五年間とする。例文帳に追加

The term of the business shall be three years or longer but shorter than five years, and in the case of seeking the application of the special provisions for taxation, the term of the business shall be five years.  - 経済産業省

当該申立ては、この条約の規定に適合しない課税に係る措置の最初の通知の日から三年の期間が満了する日又は租税の賦課に係る課税年度若しくは賦課年度の終了の日から六年の期間が満了する日のいずれか遅い日までに、しなければならない。例文帳に追加

The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention or, if later, within six years from the end of the taxable year or chargeable period in respect of which that taxation is imposed or proposed.  - 財務省

源泉徴収による課税について１(c)(ii)の規定を適用する場合には、一方の締約国の居住者が、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）が課税年度終了の日である場合には当該課税年度を通じて、当該支払が行われる日が課税年度終了の日以外の日である場合には当該課税年度中の当該支払が行われる日に先立つ期間及び当該課税年度の直前の課税年度を通じて、１(c)(ii)に規定する要件を満たしているときに、当該居住者は当該支払が行われる課税年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of clause (ii) of subparagraph (c) of paragraph 1 apply in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that clause for a taxable year in which the payment is made if such resident satisfies those conditions during the part of that taxable year which precedes the date of payment of the item of income (or, in the case of dividends, the date on which entitlement to the dividends is determined) and, unless that date is the last day of that taxable year, during the whole of the preceding taxable year.  - 財務省

二　その災害のやんだ日以前に課税期間が経過した課税資産の譲渡等に係る消費税でその納期限がその損失を受けた日以後に到来するもののうちその申請の日以前に納付すべき税額の確定したもの例文帳に追加

(ii) Consumption tax on the transfer, etc. of a taxable asset for which the taxable period has expired on or before the day on which the disaster stopped, in cases where the due date for payment comes on or after the day on which the taxpayer suffered the loss, and the payable tax amount has been determined on or before the date of his/her application  - 日本法令外国語訳データベースシステム

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

To provide a balance-processor, a balance-processing method and a program for balance processing which can cope with a tax system, provided with a fixed nontaxable applicable ceiling which is intended for securities sales transactions conducted over a certain period, and which permit effective management of the balance of nontaxable applicable ceiling for an investor. - 特許庁

当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当 該他方の締約国内に滞在する期間が合計百八十三日を超えない例文帳に追加

the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the taxable year concerned  - 財務省

当該課税年度において開始し、又は終了するいずれの十二箇月の期間においても、報酬の受領者が当 該他方の締約国内に滞在する期間が合計百八十三日を超えないこと。例文帳に追加

the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelvemonth period commencing or ending in the taxable year concerned; and  - 財務省

拒絶された場合は，その者は80日間の猶予期間を与えられ，その手数料及び課税額の全額支払についての調整が認められるものとし，この期間内にそうしなかった場合は，無効なものとして処分されるものとする。例文帳に追加

If rejected she/he shall be granted an eight-day term to settle the total amount of the fees and public prices owed, penalized by nullity if she/he fails to do so. - 特許庁

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

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

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

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

２　連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(2) Where a consolidated corporation has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-8(1); hereinafter the same shall apply in this Article) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year.  - 日本法令外国語訳データベースシステム

合衆国においては、(i)源泉徴収される租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に支払われ又は貸記される額(ii)その他の租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に開始する各課税期間例文帳に追加

in the United States: (i) with respect to taxes withheld at source, for amounts paid or credited on or after January 1 of the calendar year next following the expiration of the six month period; and (ii) with respect to other taxes, for taxable periods beginning on or after January 1 of the calendar year next following the expiration of the six month period.  - 財務省

８　第一項第一号又は第二号の場合において、振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イに規定する税務署長に提出されたとき又は振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イに規定する税務署長に提出されたときは、当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書の提出をした者からその提出の際に経由すべき特定振替機関等の営業所等又は適格外国仲介業者の特定国外営業所等が受け取つた時にこれらの税務署長に提出があつたものとみなす。例文帳に追加

(8) In the case referred to in paragraph (1)(i) or (ii), where a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph or a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph, it shall be deemed that the submission to the relevant district director has been made when the business office, etc. of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary, via which submission should be made, has received the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds, from the person who submitted the relevant document.  - 日本法令外国語訳データベースシステム

二　純損失等の金額で当該課税期間において生じたもの若しくは還付金の額を増加させる更正又はこれらの金額があるものとする更正例文帳に追加

(ii) A reassessment to increase the amount of net loss, etc. that has arisen during the taxable period concerned or the amount of a refund, or a reassessment made on the assumption of the existence of these amounts  - 日本法令外国語訳データベースシステム

仲裁制度は、手続開始から一定期間（通常 2 年）での裁定の提示及びその履行が義務づけられており、納税者にとっては、相互協議の長期化の防止や二重課税の確実な解消等が期待できる。例文帳に追加

Under the arbitration system, it is mandatory that an award should be given and be enforced within a certain period of time (normally two years) and taxpayers will enjoy benefits such as prevention of prolongation of mutual consultation and complete elimination of double taxation. - 経済産業省

１２　第八項及び第九項の規定は、前二項に規定する申告書を提出する者がこれらの申告書を提出する場合について準用する。この場合において、第八項中「第一項第一号又は第二号」とあるのは「第十項又は第十一項」と、「振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イ」とあるのは「第十項に規定する申告書が第一項第一号イ」と、「振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イ」とあるのは「第十一項に規定する申告書が第一項第二号イ」と、「当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書」とあるのは「これらの申告書」と、第九項中「振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者」とあるのは「次項又は第十一項に規定する申告書を提出する者」と、「当該振替国債非課税適用申告書又は振替地方債非課税適用申告書」とあるのは「これらの申告書」と、「氏名」とあるのは「変更後の氏名」と読み替えるものとする。例文帳に追加

(12) The provisions of paragraph (8) and paragraph (9) shall apply mutatis mutandis where the person who submits a written application prescribed in the preceding two paragraphs submits the relevant written application. In this case: in paragraph (8), the phrase "paragraph (1)(i) or (ii)" shall be deemed to be replaced with "paragraph (10) or paragraph (11)"; the phrase "a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (10) has been submitted to the district director prescribed in paragraph (1)(i)(a)"; the phrase "a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (11) has been submitted to the district director prescribed in paragraph (1)(ii)(a)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; in paragraph (9), the phrase "person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "person who submits a written application prescribed in the next paragraph or paragraph (11)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; the term "name" shall be deemed to be replaced with "new name."  - 日本法令外国語訳データベースシステム

我が国も第二次世界大戦前は、ジニ係数が現在の LAC地域と同じか高い水準にありましたが、農地改革、税制改革による資産課税及び累進課税の強化等を通じ、比較的短期間に所得格差を是正したことが、その後の社会の安定と発展につながったという経験があります。例文帳に追加

Before World War II, the Gini coefficient in Japan used to be either equal to or higher than that of the current LAC region, but through farmland reform and tax reform, increasing property tax and introducing progressive taxation, Japan was able to amend income disparities in a relatively short span of time, which led to the social stability and prosperity of our nation.  - 財務省

２この条約は、次のものについて適用する。(a)日本国については、(i)源泉徴収される租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の租税(b)オランダについては、(i)源泉徴収される租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度及び課税期間の所得(iii)その他の租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度及び課税期間の租税例文帳に追加

2. This Convention shall be applicable: a) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and b) in the case of the Netherlands: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Convention enters into force; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year and period beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and (iii) with respect to other taxes, as regards taxes for any taxable year and period beginning on or after 1 January in the calendar year next following that in which the Convention enters into force. - 財務省

この場合には、この条約は、次のものにつき効力を失う。(a)日本国については、(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の租税(b)オランダについては、(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度及び課税期間の所得(iii)その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度及び課税期間の租税例文帳に追加

In such event, the Convention shall cease to have effect: a) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the notice is given; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and b) in the case of the Netherlands: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the notice is given; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year and period beginning on or after 1 January in the calendar year next following that in which the notice is given; and (iii) with respect to other taxes, as regards taxes for any taxable year and period beginning on or after 1 January in the calendar year next following that in which the notice is given. - 財務省

この場合には、この条約は、次のものにつき適用されなくなる。(a)日本国については、 (i)源泉徴収される租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に開始する各課税年度の所得(iii)その他の租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に開始する各課税年度の租税例文帳に追加

In such event, the Convention shall cease to have effect: a) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following the expiration of the six month period; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1January in the calendar year next following the expiration of the six month period; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following the expiration of the six month period;  - 財務省

１７　特定振替機関等による振替国債非課税適用申告書若しくは振替国債所有期間明細書又は振替地方債非課税適用申告書若しくは振替地方債所有期間明細書の提出の特例、第十五項第三号又は前項第三号の通知に係る書面等の保存に関する事項その他第一項から第四項まで及び第六項から前項までの規定の適用に関し必要な事項は、政令で定める。例文帳に追加

(17) Special provisions for the submission by a specified book-entry transfer institution, etc. of a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds, matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (15)(iii) or paragraph (16)(iii), and other necessary matters concerning the application of the provisions of paragraph (1) to paragraph (4) and paragraph (6) to the preceding paragraph shall be specified by a Cabinet Order.  - 日本法令外国語訳データベースシステム

１０条約第二十一条２(c)の規定に関し、課税年度の開始の日の前日に終了する十二箇月の期間中に一又は二以上の公認の有価証券市場において取引された法人の主たる種類の株式の総数が当該十二箇月の期間中の当該主たる種類の株式に係る発行済株式の総数の平均の六パーセント以上である場合には、当該主たる種類の株式は、当該課税年度において一又は二以上の公認の有価証券市場において通常取引されるものとされる。例文帳に追加

10. With reference to subparagraph c) of paragraph 2 of Article 21 of the Convention, the shares in the principal class of shares of a company are considered to be regularly traded on one or more recognised stock exchanges in a taxable year if the aggregate number of the shares in that class traded on such stock exchange or exchanges during the twelve months ending on the day before the beginning of that taxable year is at least 6 per cent of the average number of the shares outstanding in that class during that twelve-month period. - 財務省

食費居住費等の負担限度額に係る認定証等について、東日本大震災により被保険者の平成22年の所得又は平成23年度の市町村民税の課税の有無の把握が困難な場合に、一定期間、有効期限の延長を可能とすること等を通知（平成23年6月17日）例文帳に追加

Regarding the certification related to the upper limit of the amount paid by the insured for such as food and living expenses, it was notified that the expiration date of the certification could be extended for a certain period time when it is difficult to determine the insured persons' earnings for fiscal 2010 and the imposition of the municipal inhabitant's tax on them for fiscal 2011. (June 17, 2011) - 厚生労働省

２　特殊関係株主等である連結法人の前項各号に掲げる事実が生じた日を含む連結事業年度開始の日前十年以内に開始した事業年度に連結事業年度に該当しないものがある場合において、その該当しない事業年度に係る課税済留保金額（第六十六条の九の八第一項に規定する課税済留保金額をいう。以下この項において同じ。）があるときは、前項の規定の適用については、その課税済留保金額は、当該事業年度の期間に対応する前十年以内の各連結事業年度の個別課税済留保金額とみなす。例文帳に追加

(2) Where a consolidated corporation that is a specially-related shareholder, etc. has a business year that commenced within ten years before the first day of the consolidated business year that includes the day on which the event listed in any item of the preceding paragraph has occurred, which is not included in a consolidated business year, and has a taxed amount of retained income (meaning a taxed amount of retained income prescribed in Article 66-9-8(1); hereinafter the same shall apply in this paragraph) for the said business year that is not included in a consolidated business year, with regard to the application of the provision of the preceding paragraph, such taxed amount of retained income shall be deemed to be an individually taxed amount of retained income for each consolidated business year within the preceding ten years which corresponds to the period of the said business year.  - 日本法令外国語訳データベースシステム

２(f)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得の支払が行われる課税年度の総日数の半数以上の日において２(f)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of subparagraph (f) of paragraph 2 or paragraph 3 apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in case of dividends, the date on which entitlement to the dividends is determined; (b) in all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year.  - 財務省

２(f)若しくは(g)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる課税年度又は賦課年度の総日数の半数以上の日において２(f)若しくは(g)又は３に規定する要件を満たしているときに、当該支払が行われる課税年度又は賦課年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of subparagraphs (f) or (g) of paragraph 2 or the provisions of paragraph 3 of this Article apply: (a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in the relevant subparagraph or paragraph for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions during the twelve month period preceding the date of payment of an item of income, profit or gain (or, in the case of dividends, the date on which entitlement to the dividends is determined); (b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in subparagraphs (f) or (g) of paragraph 2 or in paragraph 3 of this Article for the taxable year or chargeable period in which the payment is made if such resident satisfies those conditions on at least half the days of the taxable year or chargeable period.  - 財務省

４ ２(e)又は３の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(a)又は３に規定する要件を満たしているときは、当該支払が行われる課税年度について当該要件を満たすものとする。(b)その他のすべての場合については、一方の締約国の居住者は、その所得が取得される課税年度の総日数の半数以上の日において２(e)又は３に規定する要件を満たしているときは、当該課税年度について当該要件を満たすものとする。例文帳に追加

4. Where the provisions of subparagraph e) of paragraph 2 or paragraph 3 apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the payment of an item of income is made if such resident satisfies those conditions during the twelve month period preceding the date of the payment or, in the case of dividends, the date on which entitlement to the dividends is determined; and b) for all other cases, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph or paragraph for the taxable year in which the item of income is derived if such resident satisfies those conditions on at least half the days of the taxable year. - 財務省

オーストラリアについては、(i)日本国の居住者が取得する所得に対して源泉徴収される租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に取得する所得(ii)その他の租税に関しては、当該六箇月の期間が満了した年の翌年の七月一日以後に開始する各課税年度の租税例文帳に追加

in the case of Australia: (i) with respect to withholding tax on income that is derived by a resident of Japan, in relation to income derived on or after 1 January in the calendar year next following the expiration of the six month period; and (ii) with respect to other taxes, as regards any taxable year beginning on or after 1 July in the calendar year next following the expiration of the six month period.  - 財務省

日本国においては、(i)源泉徴収される租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税及び事業税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に開始する各課税年度の所得例文帳に追加

in Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after January 1 of the calendar year next following the expiration of the six month period; and (ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after January 1 of the calendar year next following the expiration of the six month period;  - 財務省

２(g)の規定の適用については、次に定めるところによる。(a)源泉徴収による課税については、一方の締約国の居住者は、その所得、利得又は収益の支払が行われる日（配当については、当該配当の支払を受ける者が特定される日）に先立つ十二箇月の期間を通じて２(g)に規定する要件を満たしているときに、当該支払が行われる課税年度について当該要件を満たすものとする。例文帳に追加

Where the provisions of sub paragraph g) of paragraph 2apply: a) in respect of taxation by withholding at source, a resident of a Contracting State shall be considered to satisfy the conditions described in that subparagraph for the taxable year in which the payment is made if such resident satisfies those conditions during the 12 month period preceding the date of payment of an item of income, profits or gains (or, in the case of dividends, the date on which entitlement to the dividends is determined);  - 財務省

２　前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。例文帳に追加

(2) The amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in the said items by the ratio of the number of months (where the said discount bonds are short-term government or company bonds prescribed in Article 41-12(9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5)(iii)) up to the redemption date during which the said non-taxable corporation, etc. held the said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for the said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of the said discount bonds.  - 日本法令外国語訳データベースシステム

２　内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十第一項に規定する特定外国子会社等の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該個別課税対象留保金額は前項に規定する特定外国子会社等の課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-90 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

２　特殊関係株主等である内国法人が各連結事業年度において当該内国法人に係る第六十八条の九十三の六第一項に規定する特定外国法人の同項に規定する個別課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた連結事業年度終了の日後に開始する各事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該個別課税対象留保金額は前項に規定する特定外国法人の課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each consolidated business year, subject to the provision of paragraph (1) of Article 68-93-6 with respect to the amount equivalent to the individually taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each business year beginning after the last day of the consolidated business year during which the said domestic corporation has been subject to the said provision, the said individually taxable retained income of the said specified foreign corporation shall be deemed to be the taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

２　法第五条の二第二項に規定する適格外国証券投資信託（以下この条において「適格外国証券投資信託」という。）の受託者である非居住者又は外国法人が当該適格外国証券投資信託の信託財産につき支払を受ける振替国債又は振替地方債の利子について法第五条の二第一項の規定の適用を受けようとする場合には、当該非居住者又は外国法人は、その受託した適格外国証券投資信託の別に、同項第一号イに規定する振替国債非課税適用申告書（以下この条において「振替国債非課税適用申告書」という。）及び同号ロに規定する振替国債所有期間明細書（第七項から第九項までにおいて「振替国債所有期間明細書」という。）又は法第五条の二第一項第二号イに規定する振替地方債非課税適用申告書（以下この条において「振替地方債非課税適用申告書」という。）及び同号ロに規定する振替地方債所有期間明細書（第七項、第八項及び第十一項において「振替地方債所有期間明細書」という。）を法第五条の二第一項第一号イ及びロの規定により同号イに規定する税務署長又は同項第二号イ及びロの規定により同号イに規定する税務署長に提出するものとする。例文帳に追加

(2) Where a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in Article 5-2(2) of the Act (hereinafter referred to as a "qualified foreign securities investment trust" in this Article) seeks the application of the provisions of Article 5-2(1) of the Act with respect to interest on book-entry transfer national government bonds or book-entry transfer local government bonds to be received thereby for the trust property under the said qualified foreign securities investment trust, the said nonresident or foreign corporation shall submit, for each qualified foreign securities investment trust accepted thereby, a written application for tax exemption of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer national government bonds" in this Article) and a statement of the holding period of book-entry transfer national government bonds prescribed in Article 5-2(1)(i)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer national government bonds" in paragraph (7) to paragraph (9)), or a written application for tax exemption of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(a) of the Act (hereinafter referred to as a "written application for tax exemption of book-entry transfer local government bonds" in this Article) and a statement of the holding period of book-entry transfer local government bonds prescribed in Article 5-2(1)(ii)(b) of the Act (referred to as a "statement of the holding period of book-entry transfer local government bonds" in paragraph (7), paragraph (8) and paragraph (11)), to the district director prescribed in prescribed in Article 5-2(1)(i)(a) of the Act pursuant to the provisions of Article 5-2(1)(i)(a) and (b) of the Act, or the district director prescribed in Article 5-2(1)(ii)(a) of the Act pursuant to the provisions of Article 5-2(1)(ii)(a) and (b) of the Act.  - 日本法令外国語訳データベースシステム

二　その償還期限を繰り上げて償還する場合又は当該期限前に買入消却をする場合　当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額から同条第五項の規定により還付される金額を控除した残額のうち、非課税法人等が当該割引債を所有していた期間に対応する部分の金額例文帳に追加

(ii) Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date: Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12(5) of the Act from the income tax collected on the said discount bonds pursuant to the provisions of paragraph (3) of the said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds.  - 日本法令外国語訳データベースシステム

この期間、国内税率を一律固定化する公田官物率法が導入されたり、小規模な名田に並行して広く領域的な別名が公認されるようになったり、大規模事業の財源として一国単位で一律に課税する一国平均役が成立するなど、社会構造に変革を及ぼすような政策がとられた。例文帳に追加

During this period, some policies, which affected the social structure, were developed: the Koden kanmotsu rippo, which fixed the domestic tax rate, was introduced; bechimyo (large territories including mountains and forests) was authorized alongside small-sized Myoden; Ikkoku heikinyaku (taxes and labor uniformly imposed on every private estate in one province) in order to get financial resources for large-scale projects.  - Wikipedia日英京都関連文書対訳コーパス

ルーマニアにおいて特許を受けた発明の，その所有者又は，該当する場合は，その実施権者による現実の実施(当該実施は，その物の製造又は，該当する場合は，その方法の実施を含むことができる)の結果得られた利益又は収益は，最初の実施日から起算され，かつ，特許の有効期間に含まれる最初の5 年間は，課税を免除される。例文帳に追加

The profit or the income made through actual exploitation of an invention patented in Romania by the owner or by his licensees, as the case maybe, exploitation which may include manufacturing of the product or carrying out the process, as the case may be, shall be exempt from tax during the first 5 years from the first exploitation, counted from the date on which exploitation begins and included in the patent term of validity. - 特許庁

本合意には、米国がアンチ・ダンピング税及び相殺関税を遡及的に撤廃し、2002年度以降の累積課税額約50億米ドルのうち、40億米ドルをカナダに返還（残る10億米ドルは、米国製材業界向けの資金等に充当）すること、また、本合意の有効期間内に新たな調査を開始しないことが含まれている。例文帳に追加

Under the agreement the US ended its anti-dumping duties and countervailing duties retroactively and returned to Canada $4 of the approximately $5 billion in accumulated taxes collected since 2002 (the remaining $1 billion is to be applied to funds for the US lumber industry), and will not start a new investigation during the effective period of the agreement. - 経済産業省

２　内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の六第一項に規定する特定外国子会社等の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国子会社等の所得に対して外国法人税が課されるときは、当該特定外国子会社等の当該課税対象留保金額は前項に規定する特定外国子会社等の個別課税対象留保金額と、同条第一項に規定する特定外国子会社等の所得に対して課される当該外国法人税の額は前項に規定する特定外国子会社等の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign subsidiary company, etc. prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign subsidiary company, etc. during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign subsidiary company, etc. shall be deemed to be the individually taxable retained income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign subsidiary company, etc. prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

２　特殊関係株主等である内国法人が各事業年度（連結事業年度に該当する期間を除く。）において当該内国法人に係る第六十六条の九の六第一項に規定する特定外国法人の同項に規定する課税対象留保金額に相当する金額につき同項の規定の適用を受けた場合において、その適用を受けた事業年度終了の日後に開始する各連結事業年度の期間において当該特定外国法人の所得に対して外国法人税が課されるときは、当該特定外国法人の当該課税対象留保金額は前項に規定する特定外国法人の個別課税対象留保金額と、同条第一項に規定する特定外国法人の所得に対して課される当該外国法人税の額は前項に規定する特定外国法人の所得に対して課される外国法人税の額とそれぞれみなして、同項の規定を適用する。例文帳に追加

(2) Where a domestic corporation that is a specially-related shareholder, etc. is, in each business year (excluding a period that is included in a consolidated business year), subject to the provision of paragraph (1) of Article 66-9-6 with respect to the amount equivalent to the taxable retained income prescribed in the said paragraph of a specified foreign corporation prescribed in the said paragraph that is related to the said domestic corporation, if foreign corporation tax shall be imposed on the income of the said specified foreign corporation during the period of each consolidated business year beginning after the last day of the business year during which the said domestic corporation has been subject to the said provision, the said taxable retained income of the said specified foreign corporation shall be deemed to be the individually taxable retained income of a specified foreign corporation prescribed in the preceding paragraph, and the amount of the said foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in paragraph (1) of the said Article shall be deemed to be the amount of foreign corporation tax to be imposed on the income of a specified foreign corporation prescribed in the preceding paragraph respectively, and the provision of the said paragraph shall be applied thereto.  - 日本法令外国語訳データベースシステム

第八条　その年において、個人が非永住者以外の居住者、非永住者又は第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分のうち二以上のものに該当した場合には、その者がその年において非永住者以外の居住者、非永住者又は当該各号に掲げる非居住者であつた期間に応じ、それぞれの期間内に生じた前条第一項第一号から第三号までに掲げる所得に対し、所得税を課する。例文帳に追加

Article 8 Where an individual, in the relevant year, falls under more than one category among [1] the category of resident other than a non-permanent resident, [2] the category of non-permanent resident, and [3] the categories of nonresident listed in the items of Article 164(1) (Method of Taxation on Nonresidents), income tax shall be imposed on the income listed in paragraph (1)(i) to (iii) of the preceding Article, which has arisen during the respective period when the individual has been a [1] resident other than a non-permanent resident, [2] non-permanent resident or [3] nonresident listed in the relevant item in the said year.  - 日本法令外国語訳データベースシステム

１の規定にかかわらず、締約国は、１に規定する状況において、当該締約国の法令に規定する期間制限が満了した後は、当該締約国の企業の利得の更正をしてはならず、また、当該期間制限が満了したか否かにかかわらず、当該締約国の当該企業の利得として更正の対象となつたとみられる利得に係る課税年度の終了時から七年を経過した後は、当該締約国の当該企業の当該利得の更正をしてはならない。例文帳に追加

Notwithstanding the provisions of paragraph 1, a Contracting State shall not change the profits of an enterprise of that Contracting State in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its laws and, in any case, after seven years from the end of the taxable year in which the profits which would be subject to such change would have accrued to that enterprise.  - 財務省