「Comprehensive Income」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

(iv) The domestic source income listed in each item of Article 214(1) of the Act for which the nonresident seeks the application of the provision of Article 214(1) of the Act is included in the scope of income on which income tax in the case of comprehensive income taxation prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. in the case of Comprehensive Income Taxation) of the Act shall be imposed pursuant to the provisions of the Act and other laws and regulations concerning income tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded). 例文帳に追加

四　法第二百十四条第一項の規定の適用を受けようとする同条第一項各号に掲げる国内源泉所得が、法その他所得税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。 - 日本法令外国語訳データベースシステム

General budget provisions shall include comprehensive provisions pertaining to income and expenditure budgets and the provisions pertaining to the matters listed below: 例文帳に追加

予算総則には、収入支出予算に関する総括的規定を設けるほか、次に掲げる事項に関す る規定を設けるものとする。 - 経済産業省

Article 142 General budget provisions shall include comprehensive provisions pertaining to income and expenditure budgets and the provisions pertaining to the matters listed below: 例文帳に追加

第百四十二条　予算総則には、収入支出予算に関する総括的規定を設けるほか、次に掲げる事項に関する規定を設けるものとする。 - 日本法令外国語訳データベースシステム

Article 164 (1) The amount of income tax imposed on a nonresident shall be calculated by applying the provisions of Subsection 1 of the next Section (Comprehensive Income Taxation on Nonresidents) to domestic source income listed in each of the following items for the category of nonresident listed in the relevant item: 例文帳に追加

第百六十四条　非居住者に対して課する所得税の額は、次の各号に掲げる非居住者の区分に応じ当該各号に掲げる国内源泉所得について、次節第一款（非居住者に対する所得税の総合課税）の規定を適用して計算したところによる。 - 日本法令外国語訳データベースシステム

Article 292 (1) When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 (Calculation of the Tax Base, Tax Amount, etc. of Comprehensive Income Tax) of the Act imposed on a nonresident in accordance with the provisions of the Act listed in the following items pursuant to the provision of the said Article, the provisions of the said respective items shall be applicable: 例文帳に追加

第二百九十二条　非居住者の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により次の各号に掲げる法の規定に準じて計算する場合には、当該各号に定めるところによる。 - 日本法令外国語訳データベースシステム

Article 168 The provisions of Part II, Chapter VII (Reassessment and Determination in the case of Residents) shall apply mutatis mutandis to the reassessment or determination of income tax in the case of comprehensive taxation of on nonresidents. 例文帳に追加

第百六十八条　前編第七章（居住者に係る更正及び決定）の規定は、非居住者の総合課税に係る所得税についての更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

According to the “Comprehensive Survey of Living Conditions 2008”, the average income per fatherless family is 2,432 thousand yen, it is lower than 2,071 thousand yen of the average income per person of household (Figure 2-4-3).例文帳に追加

厚生労働省「平成20年国民生活基礎調査」によると、母子世帯の１世帯あたり平均所得額は243万２千円、世帯人員１人当たりの平均所得金額は93万６千円であり、全世帯の１世帯当たり平均所得金額556万２千円、世帯人員１人あたり平均所得金額207万１千円に比べて低い水準となっている（図表２−４−3）。 - 厚生労働省

In this context, I believe the Poverty Reduction Strategy (PRS) process has played a useful role as the framework in which low-income countries formulate their own comprehensive strategies to progress toward the Millennium Development Goals (MDGs), and the IMF supports such strategies. 例文帳に追加

この文脈で、貧困削減戦略ペーパー（PRSP）プロセスは、ミレニアム開発目標（MDGs）達成に向けて低所得国が自ら包括的な戦略を構築し、それに対してIMFが支援するための枠組みとして一定の機能を果たしていると評価できます。 - 財務省

We are addressing research issues such as the "Comprehensive Development Plan Asia" project, doubling the income for Asian region hardware and software infrastructure development, industry promotion, harmonization of systems and standards and to develop strategies in an integrated manner to promote a middle class for that purpose.例文帳に追加

なお、「アジア総合開発計画」事業は、アジア所得倍増に向け、域内のハード・ソフトのインフラ開発、産業振興、制度や基準の調和、中間層育成を一体的に進めるための戦略を策定することを目的としている。 - 経済産業省

Article 167 The provisions of Part II, Chapter VI (Special Provisions for Request for Reassessment in the case of Residents) shall apply mutatis mutandis to a request for reassessment pursuant to the provision of Article 23(1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to income tax in the case of comprehensive taxation on nonresidents. 例文帳に追加

第百六十七条　前編第六章（居住者に係る更正の請求の特例）の規定は、非居住者の総合課税に係る所得税についての国税通則法第二十三条第一項　（更正の請求）の規定による更正の請求について準用する。 - 日本法令外国語訳データベースシステム

Ministers noted that many governments in low-income countries had begun to develop, through transparent and participatory processes, country-owned, comprehensive strategies that addressed key issues in tackling poverty, such as equitable growth, governance and corruption, and institution and capacity building. 例文帳に追加

大臣達は、低所得国の多くの政府が、透明で参加型のプロセスを通じて、公平な成長、統治と腐敗、そして制度と能力の構築のような貧困に取組む上での主要な問題に応える、国が主体となった包括的な戦略の作成を開始したことに留意した。 - 財務省

Article 165 The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as "income tax in the case of comprehensive taxation" in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)). 例文帳に追加

第百六十五条　前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

In offering assistance to post-conflict countries, we should combine three perspectives in a comprehensive manner; first, prevention of the recurrence of conflict; second, humanitarian assistance; and third, reconstruction assistance.Another perspective is to ensure political stability in the whole region surrounding the post-conflict country.As such, assistance to post-conflict countries necessitates a new angle to the development approach for ordinary low- income countries. 例文帳に追加

ポスト・コンフリクト国に対する支援を行うに当たっては、紛争再発の防止、人道、復興の３つの観点を総合的に組み合わせることが望ましく、周辺国を含めた安定化を目指すなど、一般の低所得国における開発のアプローチに更なる工夫を加える必要があります。 - 財務省

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム

From the medium- to long-term development perspective, I believe it is essential to implement a comprehensive approach to development ? -one that is country-driven and focuses on the promotion of private investments and the diversification of exports with strong ownership and self-effort of the low-income countries. 例文帳に追加

しかしながら、債務救済は貧困削減や経済発展の「万能薬」ではなく、貧困国の中長期的な発展の観点からは、貧困国自身の主体的責任と自助努力に基づいて、民間投資促進や輸出品の多角化などを含めた、開発に対する包括的な取組みを進めることが不可欠であると考えます。 - 財務省

A conclusion has been drawn from the studies that the key behind Sweden and other Scandinavian countries being able to recover and maintain their birthrate after mid-1980s is that they have succeeded in taking the burden, such as the opportunity costs of childbirth and child care, off the shoulders of the women through developing and enhancing comprehensive measures that support families in balancing between child care and work, such as the system for paid maternity and child-care leaves (increase in income compensation rate).例文帳に追加

スウェーデンをはじめとする北欧諸国の1980年代半ば以降の出生率回復と維持は、有給出産・育児制度（所得補填率の増加）といった子育てと仕事の両立を支援する包括的家族政策の整備・拡充により、出産・育児をめぐる女性の機会費用という負担を軽減することに成功したためであると分析されている。 - 経済産業省

(2) When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 of the Act imposed on a nonresident in accordance with the provisions of Part II, Chapter I, Chapter II and Chapter IV (Calculation of the Tax Base, etc. for Residents) pursuant to the provision of the said Article, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the said table shall be deemed to be replaced with the terms listed in the right-hand column of the said table, respectively. 例文帳に追加

２　非居住者の法第百六十五条に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により前編第一章、第二章及び第四章（居住者に係る課税標準の計算等）の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。 - 日本法令外国語訳データベースシステム

China has announced policy measures for industrial development and for stimulation of consumption, aimed at promoting industries, stabilizing society and expanding domestic demand. Such measures include large-scale economic policy measures at a scale of approximately 4 trillion RMB for the purpose of constructing housing for the low- to medium-income classes and the improvement of rural agricultural areas, such as projects costing 1.5 trillion RMB for accelerating the improvement of important infrastructures including railways, roads, airports and electricity facilities. The measures also include financial aid aimed at encouraging consumption of household electrical appliances, which will be granted for four years from February 2009. In November 2008, South Korea announced the provision of 14 trillion won in total (approximately ¥1.1 trillion) for the Comprehensive Policy Measures to Overcome the Ongoing Financial Crisis, and in January 2009, it announced the Green New Deal project, for which it will spend a total of 50 trillion won (approximately ¥4 trillion) by 2012.例文帳に追加

中国では、鉄道・道路・空港・電力等の重大インフラ整備の加速に1兆5千億元を実施するなど、中低所得者層向け住宅建設や、農村のインフラ整備などに、約4兆元の大規模な景気対策を打ち出したほか、2009年2月から4年間にわたり、家電消費促進のための財政補助を行うなど、産業振興、社会安定、内需拡大を目的として産業振興策や消費刺激策が打ち出されている。 - 経済産業省

Generally speaking, SRI is classified into: (i) the "social screen," under which investment targets are selected in a comprehensive manner by not only evaluating companies from financial indicators and other economic dimensions but also taking into consideration their responses to the environment and social responsibility; (ii) "shareholder activism/shareholder engagement," where investors seek companies' dialogue with shareholders on their responses regarding the environment and social responsibility, exercise voting rights and put forward shareholder proposals; (iii) "social investment/finance," where low-rate lending programs or investment are offered to support the development of districts where minority and/or low-income people live, and thus is often interpreted as movements to contribute to society and the environment through investment.例文帳に追加

SRIは一般的には、①企業を財務指標等の経済的な側面から評価するだけではなく環境や社会的責任への対応を考慮して総合的に投資先を選定する「ソーシャル・スクリーン」、②企業の環境や社会的責任への対応に関して、株主との対話を求めたり、議決権の行使や株主提案を行ったりする「株主アクティビズム（Shareholder Activism / Shareholder Engagement）」、③マイノリティや低所得者居住地域の発展を支援するために低利の融資プログラムの提供や投資を行う等の「ソーシャル・インベストメント／ファイナンス」の３つに分類され、このように、投資を通じて社会や環境に貢献する動きであるととらえられることも多い。 - 経済産業省

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." 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

In the same speech, Prime Minister Aso also announced "the growth initiative towards doubling the size of Asia's economy" by 2020 through (i) "strengthening Asia's growth potential" by promoting wider-area infrastructure development, industrial development and institutional improvement integrally and systematically to dramatically develop Japan's surroundings and a wide range of industries, (ii) the "comprehensive Asian development plan" to be prepared by the Economic Research Institute for ASEAN and East Asia (ERIA) to improve arterial infrastructure such as railways and roads, relevant infrastructure including power stations and industrial parks, industry development plans, fund-raising mechanisms and customs clearance systems to make the initiative more concrete, and (iii) expanding the middle-income class' consumption by developing safety nets and education.例文帳に追加

同時に、麻生総理は、同日のスピーチの中で、①広域インフラの整備、産業開発、制度改善等を一体的かつ計画的に進めることで、周辺地域や幅広い産業の飛躍的な発展を進める「アジアの成長力強化」、②構想を具体化するための、鉄道や陸路などの基幹インフラ、発電所、工業団地などの関連インフラ、産業開発計画、資金調達の仕組み、通関制度などの改善等につき東アジア・ASEAN経済研究センター（ERIA）において「アジア総合開発計画」を策定（ASEAN、インドを中心に、アジアには5年間で約70兆円のインフラ需要があると予測されている）、③セーフティネットの整備や教育の充実によりアジアの中間層の消費を拡大、等によりアジアの経済規模を2020年に倍増するという「アジア経済倍増へ向けた成長構想」を発表した。 - 経済産業省