「REVENUE」に関連した英語例文の一覧と使い方(17ページ目) - Weblio英語例文検索

In the case where a person pays a registration fee set forth in the preceding paragraph to the national government, he/she shall pay it attaching a revenue stamp of the amount equivalent to the registration fee; provided, however, that in the case where a person applies for registration by a method using an electronic data processing system prescribed in Article 3, paragraph 1 of the Act Concerning Utilization of Information Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of the same paragraph, he/she may pay it in cash pursuant to the provisions of an ordinance of the competent ministry. 例文帳に追加

前項の登録手数料は、国に納める場合にあつては、登録申請書に、登録手数料の金額に相当する額の収入印紙をはつて納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律 （平成十四年法律第百五十一号）第三条第一項 の規定により同項 に規定する電子情報処理組織を使用して登録の申請をするときは、主務省令で定めるところにより、現金をもつて納めることができる。 - 経済産業省

(i) as benchmarks for evaluating human capital, big corporations and other companies most frequently use the profiles of employees, labor turnover rate, labor retention rate, job vacancy rate, the performance and productivity of employees and employee participation in management; and (ii) as additional benchmarks on top of those in (i), companies utilize education and training (quantity, cost and efficiency), leadership and career development, revenue, profit per employee and compensation policy.例文帳に追加

すなわち、①従業員のプロフィール、離職率、定着率、欠員率、従業員のパフォーマンス・生産性及び従業員の経営参加、が人的資本を評価する指標として大企業を中心に最も頻繁に活用されており、さらに、②教育訓練（量、コスト、効率性）、リーダーシップ・職業開発、収入・従業員１人当たり利益及び報酬政策が①の追加的な指標として活用されていると紹介している。 - 経済産業省

In response to the roadmap of strengthening the social security function shown in the ‘“midterm program” to develop the sustainable social security and to ensure its stable revenue source’ which was decided at the end of 2008, the supplementary provision of the above-mentioned “Bill to Reform a Part of Bills to Partially Reform the National Pension Act” includes the study provisions to progressively strengthen the minimum security function of basic pension after studying its implementation and securing the necessary stable finance resources for it.例文帳に追加

2008（平成20）年末に閣議決定された「持続可能な社会保障構築とその安定財源確保に向けた『中期プログラム』」において示された社会保障機能強化の工程表を受け、上述の「国民年金法等の一部を改正する法律等の一部を改正する法律」の附則には、基礎年金の最低保障機能強化等に関する検討を進め、必要な安定財源を確保した上で段階的にその具体化を図る旨の検討規定が盛り込まれている。 - 厚生労働省

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively. 例文帳に追加

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 - 日本法令外国語訳データベースシステム

(5) At the very beginning stage of the water utility management, the essential expenses for the construction and operation and maintenance can not be covered by the water tariff revenue. Therefore, it is necessary for the municipal general account to provide subsidy to cover such expenses fully. In such cases, it is essential to make such subsidy visible by separating the account of water utility from the municipal general account. In order to cover the cost at the transitional stage towards the financially autonomous water supply utility, such measure can be considered for the new water utility to engage in the revenue producing business such as sales of drinkable water produced by the mobile water supply unit such as developed in Japan.例文帳に追加

(5) 水道施設が整備されるまでには、上述のように時間を要するものである。しかしながら、市民が飲料水として購入している水は他諸都市と比べても高いものである。よって、水道システムが完成するまでの間の過渡期において、水道事業体としての収入源として、安全・安心な飲料水を高度な維持管理能力を必要とせず供給できる車載式セラミック膜浄水装置が有望である。維持管理費は、明らかに現状の飲料用ペットボトル水より安くできるので、初期投資コスト（車載式浄水装置）を無償で提供できるスキームがあれば、パテイン市の近代化水道設立のための一助となる。無償援助スキームで行う事に関しては、過渡期における安全な水供給（緊急性）、一般市民、貧困層への現状より安い水供給、そしてパテイン市の収入源としての観点から妥当と考えられ、今までの無償スキームに無い事業体の収入源の切り口、すなわち、自助努力を促す大きなインセンティブとも考えられる。また、車載式浄水装置は、パテイン川により分断されているワード９，１０へも上流にある橋を通り（市内より約 4.5km）、飲料水を供給することができる。これは、市内に比べ人口密度が低い地域（水道配水管の費用対効果が低い地域）への有望な（現状より安価な）飲料水供給手段と言える。 - 厚生労働省

(7) In a case when applying the provisions of paragraph (2) of the preceding Article to a Specified Municipality, the phrase "and the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project")" in item (i) of the same paragraph shall be deemed to be replaced with "the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project"), and the expense to be imposed by a Municipal Insured Long-Term Care Service Plan (which means a Municipal Insured Long-Term Care Service Plan as prescribed in paragraph (1) of the following Article; hereinafter the same shall apply)," the phrase "and the amount of disbursements required for repayment of Borrowings for Fund Project" in item (ii) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project, and the expense imposed by a Municipal Insured Long-Term Care Service Plan," the phrase "revenue (except for the amount of grants for a fund project and Borrowings for Fund Project as set forth in item (v))" in item (iii) of the same Article shall be deemed to be replaced with "revenue (including the amount granted by said Municipal Mutual Fiscal Stabilization Project, but except for the amount of grants to a fund project and Borrowings for Fund Project as set forth in item (v))," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" shall be deemed to be replaced with "..., the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" in item (iv) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project." 例文帳に追加

７　特定市町村について前条第二項の規定を適用する場合においては、同項第一号中「並びに前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額」とあるのは「、前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額並びに市町村相互財政安定化事業（次条第一項に規定する市町村相互財政安定化事業をいう。以下この項において同じ。）により負担する額」と、同項第二号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第三号中「収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）」とあるのは「収入した金額（市町村相互財政安定化事業により交付された額を含み、第五号の基金事業交付額及び基金事業借入金の額を除く。）」と、「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第四号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」とする。 - 日本法令外国語訳データベースシステム

(5) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a foreign affiliated transaction prescribed in paragraph (1) of the said Article (hereinafter referred to as a "foreign affiliated transaction" in this Article) from a person who is not in a special relationship (meaning a special relationship prescribed in the said paragraph) (hereinafter such person who is not in such special relationship shall be referred to as a "non-affiliated person" through to paragraph (7) and such person who purchased such inventory assets shall be referred to as a "reseller" in this paragraph and paragraph (7)(ii)) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and a transaction in which the purchasing side of the said inventory assets for a foreign affiliated transaction sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

５　法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

(4) The prefecture or the specified municipality may, when it collects fees pertaining to a periodic inspection or measurement certification inspection pursuant to the provisions of Article 227 of the Local Government Act (Act No. 67 of 1947), cause a person who intends to receive a periodic inspection performed by a designated periodic inspection body pursuant to the provisions of Article 20, paragraph 1 or a measurement certification inspection performed by a designated measurement certification inspection organization pursuant to the provisions of Article 117, paragraph 1, pursuant to the provision of the Prefectural or Municipal Ordinances, to pay said fees to said designated periodic inspection body or measurement certification inspection organization, and treat such fees as the revenue of the prefecture or the specified municipality. 例文帳に追加

４　都道府県又は特定市町村は、地方自治法（昭和二十二年法律第六十七号）第二百二十七条の規定に基づき定期検査又は計量証明検査に係る手数料を徴収する場合においては、第二十条第一項の規定により指定定期検査機関が行う定期検査又は第百十七条第一項の規定により指定計量証明検査機関が行う計量証明検査を受けようとする者に、条例で定めるところにより、当該手数料を当該指定定期検査機関又は指定計量証明検査機関へ納めさせ、その収入とすることができる。 - 日本法令外国語訳データベースシステム

(3) The rate of an insurance premium as set forth in the preceding paragraph shall be determined in order to be able to maintain fiscal balance of revenue and expenses approximated through three years in consideration of the estimated amount of disbursements necessary for Insurance Benefits calculated based on the prospective volume, etc., of the Service Covered by Long-Term Care Benefits, etc., as prescribed in a Municipal Insured Long-Term Care Service Plan, the estimated amount of disbursements necessary for payment of a Fiscal Stability Fund contribution, the approximate amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of Article 147, paragraph (1), item (ii), and estimated amount of disbursements necessary for Community Support Projects and Health Care and Welfare Projects, the distribution of income of the Primary Insured Person group and said prospective amount, and the amount of national treasury impositions, etc. 例文帳に追加

３　前項の保険料率は、市町村介護保険事業計画に定める介護給付等対象サービスの見込量等に基づいて算定した保険給付に要する費用の予想額、財政安定化基金拠出金の納付に要する費用の予想額、第百四十七条第一項第二号の規定による都道府県からの借入金の償還に要する費用の予定額並びに地域支援事業及び保健福祉事業に要する費用の予定額、第一号被保険者の所得の分布状況及びその見通し並びに国庫負担等の額等に照らし、おおむね三年を通じ財政の均衡を保つことができるものでなければならない。 - 日本法令外国語訳データベースシステム

(2) With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95(1) of the Income Tax Act for a resident subject to the provisions of Article 40-4(1) of the Act or Article 40-5(1) or (2) of the Act, 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 included in the domestic source income prescribed in Article 222(3) of the said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5(1) to be received from a specified foreign subsidiary company, etc. or an affiliated foreign company subject to the provisions of Article 40-5(1) or (2) of the Act shall be the amount of the said dividend income calculated without applying these provisions. 例文帳に追加

２　法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、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は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。 - 日本法令外国語訳データベースシステム

(v) Where, in a business year when a foreign corporation holds book-entry transfer national government bonds in separate trading, the amount to be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22(3)(ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry transfer national government bonds in separate trading and a business that creates income other than the said income (hereinafter referred to as the "amount of common expenses" in this item): The amount equivalent to the part of the said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of the said book-entry transfer national government bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by the said foreign corporation and the nature of the expenses. 例文帳に追加

五　外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額（以下この号において「共通費用の額」という。）がある場合　当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額 - 日本法令外国語訳データベースシステム

(iii) In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively. 例文帳に追加

三　法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。 - 日本法令外国語訳データベースシステム

(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 例文帳に追加

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 - 日本法令外国語訳データベースシステム

(2) Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act: 例文帳に追加

２　次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。 - 日本法令外国語訳データベースシステム

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan. 例文帳に追加

３　国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務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、それぞれ総収入金額又は必要経費に算入しない。 - 日本法令外国語訳データベースシステム

(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. 例文帳に追加

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 - 日本法令外国語訳データベースシステム

(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; 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

As for the separation of financial administration and fiscal management, Mr. Watanuki was the chairman of the committee, Mr. Hosei Norota was the first ranking member, Mr. Hakuo Yanagisawa was the second ranking member, and I was the third ranking member. I have learned much about the background to the separation of financial administration and fiscal management. As you said earlier, the Budget Bureau had the upper hand, and it benefited from a revenue increase when the economy was growing strongly. I also supported the separation of financial administration and fiscal management. As I have served as the minister for financial services, I have various ideas, and yet I still believe that separating financial administration and fiscal management was the right thing to do. 例文帳に追加

財金分離ということは、あのとき綿貫さんが委員長で、野呂田芳成さんが筆頭理事で、次席が柳澤伯夫で、三席、自見庄三郎でございましたから、財金分離に至った過程、あるいはまさに非常に私も経験として勉強させていただいておりまして、まさにさっき言われたように、主計局が非常に優位で、主計局がバブルであれば税収は増えますから、そういった意味で私も財金分離ということを支持しておりますし、今でも金融担当大臣をさせていただきまして、色々な考えがあるのですけれども、財金分離は今でも正しいことだというふうに思っております。 - 金融庁

At that time, when I was still young, I served as the deputy secretary-general of a group called “Road Lovers.　” We barged into the office of the Director-General of the Budget Bureau at the Ministry of Finance and demanded return of the 420 billion yen, insisting that funds in the special account for road improvement should essentially be used for road improvement. I remember that day well.　The Director-General, who later became Vice Finance Minister, told me, “Mr.Jimi, poverty dulls the wit.　Isn't it lawmakers' responsibility to consider ways to ensure a smooth stream of revenue?” With me were dauntless guys such as Mr.Shin Sakurai (a former member of the House of Councillors) and Mr.Akira Fukida (a former member of the House of Councillors), but we were beaten back. 例文帳に追加

私も若い頃、あまり柄にも似合わないのですけれども、「道路を愛する会」というのを作りまして、（その会の）事務局次長で、大蔵省の主計局長に怒鳴り込みに行きまして、4,200億円返せと、元々道路特別会計というのは道路に使うためではないかと言ったことがございまして、今でもよく覚えていますが、その時に、後に事務次官になった人が、「自見さん、貧すれば鈍するだよ。きちんと歳入が入るように考えるのが与党の国会議員の責任ではないか」と言われました。私と、（元衆議院議員の）桜井新さんとか、それから（元衆議院議員の）吹田あきらさんとか、猛者が行ったのですけれども、ちょっと撃退された事をよく覚えております。 - 金融庁

As we prepare for decisions at the G8 Summit in Gleneagles we continue our work programme on: the IFF and its pilot, the IFF for Immunisation; some of the revenue proposals from the Landau Report, including a pilot project, supported and led by France and Germany, for a contribution on air travel tickets to support specific development projects and to refinance the IFF; the Millennium Challenge Account; the Enhanced Private Sector Assistance with the African Development Bank; and other financing measures; so that decisions can be made on how to deliver and bring forward the financing urgently needed to achieve the Millennium Development Goals. 例文帳に追加

我々は、グレンイーグルズの G8 サミットにおける決定に備え、ミレニアム開発目標を達成するために緊急に必要とされる資金の調達をどのように進め、実現するかを決定するために、IFF 及びそのパイロット事業である IFFIm、ランドーレポートに示された、仏・独に支持・主導された航空券に関するパイロット・プロジェクトを含め、特定の開発プロジェクトを支援し、IFF の償還を手当てしうる財源に関する提案、ミレニアム挑戦会計、アフリカの民間セクター開発のためのアフリカ開発銀行との共同イニシアチブ（EPSA for Africa）、その他の手法についてのワークプログラムを進展させる。 - 財務省

(i) Wholesale business: Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

1. Wholesale business: Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(6) The normal profit margin specified by a Cabinet Order prescribed in Article 68-88(2)(i)(c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a foreign affiliated transaction through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a "seller" in this paragraph and item (iii) of the next paragraph) through a transaction to sell the said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a "comparison purpose transaction" in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of the said inventory assets for a comparison purpose transaction from the total revenue arising from the sale of the said inventory assets for a comparison purpose transaction) against the sum of the said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparison purpose transaction and the said foreign affiliated transaction, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity. 例文帳に追加

６　法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。 - 日本法令外国語訳データベースシステム

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

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

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

1. For the purposes of this Agreement, unless the context otherwise requires: (a) the term “Hong Kong Special Administrative Region”, when used in a geographical sense, means the land and sea comprised within the boundary of the Hong Kong Special Administrative Region of the People’s Republic of China, including Hong Kong Island, Kowloon, the New Territories and the waters of Hong Kong, and any other place where the tax laws of the Hong Kong Special Administrative Region of the People’s Republic of China apply; (b) 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; (c) the terms “a Contracting Party” and “the other Contracting Party” mean Japan or the Hong Kong Special Administrative Region, as the context requires; (d) the term “tax” means Japanese tax or Hong Kong Special Administrative Region 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 Party” and “enterprise of the other Contracting Party” mean respectively an enterprise carried on by a resident of a Contracting Party and an enterprise carried on by a resident of the other Contracting Party; (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting Party, except when the ship or aircraft is operated solely between places in the other Contracting Party; (j) the term “national” means, 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; (k) the term “competent authority” means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or his authorised representative; and (ii) in the case of Japan, the Minister of Finance or his authorised representative; and (l) the term “business” includes the performance of professional services and of other activities of an independent character. 例文帳に追加

１この協定の適用上、文脈により別に解釈すべき場合を除くほか、(a)「香港特別行政区」とは、地理的意味で用いる場合には、中華人民共和国香港特別行政区の境界の内側を構成する陸地及び水域（香港島、九龍、新界及び香港の水域を含む。）並びに中華人民共和国香港特別行政区の租税に関する法令が適用される他の地域をいう。(b)「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。(c)「一方の締約者」及び「他方の締約者」とは、文脈により、日本国又は香港特別行政区をいう。(d)「租税」とは、文脈により、日本国の租税又は香港特別行政区の租税をいう。(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)「一方の締約者の企業」及び「他方の締約者の企業」とは、それぞれ一方の締約者の居住者が営む企業及び他方の締約者の居住者が営む企業をいう。(i)「国際運輸」とは、一方の締約者の企業が運用する船舶又は航空機による運送（他方の締約者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)「国民」とは、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をいう。(k)「権限のある当局」とは、次の者をいう。(i)香港特別行政区については、税務局長又は権限を与えられたその代理者(ii)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(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。 - 財務省