「OLD-AGE PENSION」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

(4) With regard to a special collection pursuant to the provisions of paragraph (1), it shall be deemed that there was a notification pursuant to the provisions of Article 136, as applied mutatis mutandis to the preceding paragraph, and with regard to a special collection pursuant to the provisions of paragraph (2), in a case when the notification pursuant to the provisions of the same Article as applied mutatis mutandis to the preceding paragraph is not issued by the due date, it shall be deemed that there was a notification, pursuant to the provisions of the same Article that prescribe that the amount equivalent to the amount of said insurance premium divided by the number of payments as prescribed in paragraph (2) shall be collected by the method of special collection as the insurance premium amount pertaining to each payment of an Old Age, etc., Pension Benefit as prescribed in paragraph (1). 例文帳に追加

４　第一項の規定による特別徴収については、前項において準用する第百三十六条の規定による通知があったものとみなし、第二項の規定による特別徴収については、前項において準用する同条の規定による通知が期日までに行われないときは、第一項に規定する老齢等年金給付のそれぞれの支払に係る保険料額として、第二項に規定する支払回数割保険料額に相当する額を特別徴収の方法によって徴収する旨の同条の規定による通知があったものとみなす。 - 日本法令外国語訳データベースシステム

3. Where a person has completed a period of residence in Canada of at least one year under the Old Age Security Actor a period of coverage of at least one year under the Canada Pension Plan, but does not have sufficient periods of residence in Canada or periods of coverage to satisfy the requirements for entitlement to benefits under that Actor that Plan, the competent institution of Canada shall take into account, for the purpose of establishing entitlement to benefits under this Article in accordance with paragraphs 4 and 7 of this Article, periods of coverage under the legislation of Japan which do not coincide with periods of residence in Canada or periods of coverage under the legislation of Canada.例文帳に追加

３ 老齢保障法による少なくとも一年のカナダ居住期間又はカナダ年金制度法による少なくとも一年の保険期間を有するが、老齢保障法又はカナダ年金制度法による給付を受ける権利の確立のための要件を満たすのに十分なカナダ居住期間又は保険期間を有しない者については、この条の規定に基づいて給付を受ける権利を確立するため、カナダの実施機関は、４及び７の規定に従い、日本国の法令による保険期間であってカナダの法令によるカナダ居住期間又は保険期間と重複しないものを考慮する。 - 厚生労働省

Article 140 (1) A Municipality, with regard to a Primary Insured Person that for whom was collected the amount of an insurance premium divided by the number of payments as prescribed in Article 136, paragraph (1) upon the payment of a Pension Payment Subject to Special Collection during the period from October 1 of the year that includes the first day of the year previous to said fiscal year until March 31 of the year following said fiscal year, when an Old Age, etc., Pension Benefit pertaining to said collection of said insurance premium amount divided by the number of payments will be paid during the period from the first day of said fiscal year until May 31 of the year that includes the said first day, shall collect the amount equivalent to said amount of said insurance premium divided by the number of payments, as the amount of insurance premium pertaining to said payment, by the method of special collection pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare. 例文帳に追加

第百四十条　市町村は、前年度の初日の属する年の十月一日から翌年の三月三十一日までの間における特別徴収対象年金給付の支払の際第百三十六条第一項に規定する支払回数割保険料額を徴収されていた第一号被保険者について、当該年度の初日からその日の属する年の五月三十一日までの間において当該支払回数割保険料額の徴収に係る老齢等年金給付が支払われるときは、その支払に係る保険料額として、当該支払回数割保険料額に相当する額を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム

(3) In a case when notification is issued pursuant to the provisions of paragraph (2) or paragraph (3) of the preceding Article (except for a case when a portion of an insurance premium of said fiscal year which is imposed upon a Primary Insured Person pertaining to said notification is collected by the method of special collection pursuant to the provisions of the preceding paragraph) or when a notification is issued pursuant to the provisions of paragraph (4) to paragraph (6) of the same Article, a Municipality, when an Old Age, etc., Pension Benefit pertaining to said notification is paid to the Primary Insured Person pertaining to said notification during the period from the first day until September 30 of the following fiscal year, shall collect the prospective amount of an insurance premium that is divided by the number of payments (in a case when there are special reasons to determine said amount is inappropriate, it shall be the amount specified by a Municipality by taking into consideration the status of income and other circumstances) for the amount of said insurance premium pertaining to said payments by the method of special collection, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare. 例文帳に追加

３　市町村は、前条第二項若しくは第三項の規定による通知が行われた場合（前項の規定により当該通知に係る第一号被保険者に対して課する当該年度の保険料の一部を特別徴収の方法によって徴収する場合を除く。）又は同条第四項から第六項までの規定による通知が行われた場合において、当該通知に係る第一号被保険者について、翌年度の初日から九月三十日までの間において当該通知に係る老齢等年金給付が支払われるときは、その支払に係る保険料額として、支払回数割保険料額の見込額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム

(4) The prospective amount of an insurance premium amount which is divided by the number of payments as set forth in the preceding paragraph, with respect to said Primary Insured Person, is the amount that shall be the amount obtained by dividing the amount which is calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare based on said insurance premium amount of said fiscal year by the number of payments of said Old Age, etc., Pension Benefit during the period from the first day to September 30 of the year following of said fiscal year (with regard to a Primary Insured Person pertaining to a notification pursuant to the provisions of paragraph (5) of the preceding Article, the date shall be June 1 of the same fiscal year, and with regard to a Primary Insured Person pertaining to the notification pursuant to the provisions of paragraph (6) of the same Article, the date shall be August 1 of the same fiscal year). 例文帳に追加

４　前項の支払回数割保険料額の見込額は、当該第一号被保険者につき、当該年度の保険料額を基礎として厚生労働省令で定めるところにより算定した額を、当該年度の翌年度の初日（前条第五項の規定による通知に係る第一号被保険者については同年度の六月一日とし、同条第六項の規定による通知に係る第一号被保険者については同年度の八月一日とする。）から九月三十日までの間における当該老齢等年金給付の支払の回数で除して得た額とする。 - 日本法令外国語訳データベースシステム

(2) A Municipality, with regard to a Primary Insured Person as prescribed in the preceding paragraph, when an Old Age, etc., Pension Benefit as prescribed in the same paragraph is paid during the period from June 1 to September 30 of the year including the said first day of said fiscal year, shall collect as the insurance premium amount pertaining to each payment, the amount equivalent to the amount of said insurance premium pertaining to said Primary Insured Person divided by the number of payments as prescribed in the same paragraph (in a case of special circumstances in which it is determined inappropriate to pay said amount, the amount shall be the amount specified by said Municipality by taking into consideration the income status and other circumstances) pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare, by the method of special collection. 例文帳に追加

２　市町村は、前項に規定する第一号被保険者について、当該年度の初日の属する年の六月一日から九月三十日までの間において同項に規定する老齢等年金給付が支払われるときは、それぞれの支払に係る保険料額として、当該第一号被保険者に係る同項に規定する支払回数割保険料額に相当する額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、厚生労働省令で定めるところにより、特別徴収の方法によって徴収するものとする。 - 日本法令外国語訳データベースシステム

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii). 例文帳に追加

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。 - 財務省