「Rate of Profit」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

The gross profit is predicted by Monte Carlo simulation by using at least the history of the supply quantity of gas measured by a gas meter 22, and stored in a supply quantity storing means 11, the specifications of the gas consumption equipment 21, gas fee, power fee and the failure rate of the gas consumption equipment 21 as parameters.例文帳に追加

粗利益の予測は、ガスメータ２２で計測され供給量記憶手段１１に蓄積されたガスの供給量の履歴、ガス消費機器２１の仕様、ガス料金、電力料金、ガス消費機器２１の故障率を少なくともパラメータとしてモンテカルロシミュレーションにより予測する。 - 特許庁

An amount is calculated by multiplying the previously registered financing amount of each investor by a rate of interest corresponding to the total amount of the financing amount of each investor and the calculated profit increase and this calculation result is registered as value for the investor.例文帳に追加

そして、予め登録されている各投資家の資金提供額に、各投資家の資金提供額の総額と前記算出した増収とに応じた利率を乗じた金額を算出し、この算出結果を、前記各投資家に対する対価として登録する。 - 特許庁

The risk of the current value (or periodic profit) of assets and liabilities (including off balance sheet assets and liabilities) being affected by changes in interest rates. Reprising risk, yield curve risk, basis risk, and optionality must be taken into consideration as possible sources of interest rate risk. 例文帳に追加

金利が変動することによって、資産・負債（オフ・バランスを含む。）の現在価値（又は期間収益）に影響を与えるリスク。金利リスクの発生源として、金利更改リスク、イールドカーブ・リスク、ベーシス・リスク、オプション性リスクを考慮する必要がある。 - 金融庁

In the game machine which returns the profit at a fixed rate when the credits consumed by a player reach the prescribed upper limit of the cumulative consumption of credits, the game state of the game machine used by the player is changed according to his game history in the past.例文帳に追加

遊技者が消費したクレジットの累積消費量が所定の上限に至った場合に、一定の還元率で還元を行う遊技機であって、前記遊技者の過去の遊技履歴に応じて当該遊技者が遊技を行う遊技機の遊技状態を変化させるように構成する。 - 特許庁

According to Fig. 3-3-17, the number the management most seriously takes into consideration is “standard of profit rate of company or its growth (or decline) amount,” followed by “standard and growth rates of overall labor productivity (value added per permanent employee)” when considering the wage levels and its growth rates for permanent employees.例文帳に追加

第3-3-17図を見ると、企業の経営者は、正社員の賃金水準や伸び率を検討するのに当たり、「自社の利益率の水準や上昇幅（あるいは下落幅）」に次いで、「正社員全体の労働生産性（正社員一人当たりの付加価値額）の水準や伸び率」を考慮している、と回答した企業が多い。 - 経済産業省

The selling price of the merchandise is calculated through the use of the read cost and the profit rate which is extracted as the one in correspondence to the read stock amount and also the calculated selling price is managed and stored as a merchandise sales price.例文帳に追加

また、読み取られた原価と、読み取られた在庫数に対応するものとして抽出された利益率とを用いてその商品の売価を算出できるとともに、算出された売価を商品販売価格として管理記憶可能に形成されている。 - 特許庁

The client terminal 2 compares the profit rate of the approved estimate through an estimate approval decision screen with the approval decision level of the operator to decide whether further approval is necessary or not, and transmits the estimate data requiring the approval to the server with the approver identification information to the operator added to the esmitate data.例文帳に追加

見積承認判定画面を介して承認された見積の利益率とオペレータの承認判定レベルとを比較して見積のさらなる承認要否を判断し承認要の見積データをオペレータに対する承認者識別情報を付加してサーバに送信する。 - 特許庁

A client terminal 2 compares a profit rate of an estimate inputted from an estimate input screen with an approval decision level of an operator to decide whether the approval is necessary or not, and transmits estimate data requiring the approval to a server with approver identification information to the operator added to the estimate data.例文帳に追加

クライアント端末２は、見積入力画面から入力された見積の利益率とオペレータの承認判定レベルとを比較して承認要否を判断し承認要の見積データをオペレータに対する承認者識別情報を付加してサーバに送信する。 - 特許庁

Meanwhile, there is necessity for “fundamental domestic reforms in order to strengthen the competitiveness it will need for economic partnerships of this kind.” In particular, agriculture is a field where “considering Japan's aging farming population, the difficulty farmers have in finding people to take over their farms when they are ready to retire, and the low rate of profit, there is a risk that sustainable agriculture will not be possible in the future.”例文帳に追加

その一方、「高いレベルの経済連携に必要となる競争力強化等の抜本的な国内改革」が必要であり、取り分け我が国農業は、「農業従事者の高齢化、後継者難、低収益性等を踏まえれば、将来に向けてその持続的な存続が危ぶまれる状況」にある。 - 経済産業省

To provide a defoliation device for petals such as chrysanthemum, having hard to be broken soft pins for raking off lower leaves, and also making the pins as exchangeable even on being broken so as to reduce its cost and contribute for improving an profit rate of a flower producing farmer.例文帳に追加

菊などのような花卉などの脱葉装置に関し、下葉を掻き取るための柔軟ピンが折れにくく、しかも折れたとしても、折れた柔軟ピンのみを交換可能とすることで、コストダウンを図り、生産農家の利益率の向上に寄与することにある。 - 特許庁

The "Heavy electric machinery, industrial equipment""Plant and Engineering" which relate to the two top fields business that Japanese company regards as promising business, have stable parameters in sales amount and profit rate, in comparison with "car" and "household appliance" which are the core business of our country up till now (Figure3-1-3-3).例文帳に追加

特に我が国企業が有望視している上位二分野に関する「重電・産業機械」「プラント・エンジ」は、これまで我が国の事業の中核を担っている「自動車」や「家電」に比べ、売上高、利益率共に安定している（第3-1-3-3 図）。 - 経済産業省

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the dividend of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one. 例文帳に追加

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の配当の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額 - 日本法令外国語訳データベースシステム

(iii) A nonresident prescribed in Article 2, paragraph (1), item (i)-2 of the Act or a foreign corporation: The amount obtained by dividing the amount of the distribution of profit that the nonresident or foreign corporation is to receive by the rate that remains after deducting the tax rate prescribed in Article 213, paragraph (1), item (i) of the Income Tax Act from one. 例文帳に追加

三　法第二条第一項第一号の二に規定する非居住者又は外国法人　当該非居住者又は外国法人が支払を受ける当該利益の分配の額を一から所得税法第二百十三条第一項第一号に規定する税率を控除して得た率で除して計算した金額 - 日本法令外国語訳データベースシステム

(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

To provide which realizes scrupulously corresponding charging with dynamic information as a parameter, prevents charging calculated by a charging rate that can not be predicted by a user and also can improve the effective utilization of radio communication resources and the profit of a radio communication provider, its controlling method, a radio communication terminal, radio communication equipment and its controlling method.例文帳に追加

ダイナミックな情報をパラメータとしてきめ細かく対応した課金を実現し、ユーザの予期しない課金レートによる課金を防止すると共に、無線通信資源の有効活用と無線通信事業者の収益を向上させることができる無線通信システム、その制御方法、無線通信端末、無線通信装置、及びその制御方法を提供することを目的とする。 - 特許庁

On the other hand, it is necessary to “press ahead with fundamental domestic reforms in order to strengthen the competitiveness it will need for economic partnerships of this kind,” and in particular, as regards Japan’s agriculture, “considering Japan's aging farming population, the difficulty farmers have in finding people to take over their farms when they are ready to retire, and the low rate of profit, there is a risk that sustainable agriculture will not be possible in the future.”例文帳に追加

その一方、「高いレベルの経済連携に必要となる競争力強化等の抜本的な国内改革」が必要であり、とりわけ我が国の農業は、「農業従事者の高齢化、後継者難、低収益性等を踏まえれば、将来に向けてその持続的な存続が危ぶまれる状況」にある。 - 経済産業省

Furthermore, Louis Vuitton has a fixed price range and in Japan, retail prices are set so that they are within about 1.4 times the retail prices in Paris. By introducing an adjustable fixed price system based on exchange rate fluctuations, Louis Vuitton was able to maintain prices at which it was difficult for parallel importers to gain a profit margin. It also won the trust of consumers that came to the retail stores directly managed by Louis Vuitton and would feel comfortable buying the products there.例文帳に追加

また、販売価格においても、パリの販売価格の約1.4倍以内という定価の枠を定め、為替変動による変動定価制を導入することで、並行輸入業者が利ざやを稼ぎにくい価格を維持し、店頭に来店する消費者が直営店で安心して買い物ができる信頼を獲得することができた。 - 経済産業省

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12(5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price) from the face value of the discount bonds set forth in the said paragraph and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of the said Article. 例文帳に追加

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、同項の割引債の券面金額から償還金額（買入消却が行なわれる場合には、その買入金額）を控除した金額に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗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

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of said Article. 例文帳に追加

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、割引債の券面金額から償還金額（買入消却が行われる場合には、その買入金額。以下この項において同じ。）を控除した金額（当該割引債が外国法人が国外において発行したものであるときは、次に掲げる金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗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 fact, this assumption proved to be incorrect in the Japanese agricultural society where the position of landowners were strong and reproduction was suppressed under the idea of 'let the farmers live only well enough to work but don't kill them'; In addition, because the production expense was estimated lower than the expense required in the actual calculation of land-tax, together with high tax rate, land-tax put pressure on the production expense and as the result, the land-tax made the farm rent jump; (in the price level at the time, nearly the one third of the crop yield was equivalent to the 3% of the land price, and because the landowners added their profit on top of this, the farm rent increased as the result). 例文帳に追加

これは実際には「生かさぬように殺さぬように」という発想で再生産が抑圧され、地主の地位が強力であった日本の農業社会の実態に合わず、また実際の地租算定においても生産経費を実際よりも低く見積もられたために、高率の税率も重なって地租が生産経費を圧迫し、小作料を跳ね上げる（当時の物価水準では収穫の1/3近くが地価の3％に相当し、更に地主が利潤を上乗せするために、結果的に小作料が上昇した）結果をもたらした。 - Wikipedia日英京都関連文書対訳コーパス

Article 26-11 (1) The amount of income tax to be deducted from corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12(4) of the Act pursuant to the provisions of the said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of the said income tax (where the amount of the said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where the said discount bonds are national government bonds listed in Article 41-12(9)(i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in the said paragraph or other national government bonds specified by an Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national government bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for the said discount bonds, and where the said discount bonds are the said short-term national government bonds, etc., such issue price shall be the price specified by an Ordinance of the Ministry of Finance as equivalent to the said issue price for the said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13(1)(i) and (5)(ii)) from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of Article 41-12(3) of the Act, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the next Article from the amount of the income tax). In this case, the term "interest" in Article 140-2(1)(i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption"; the term "out of the number of months" in paragraph (2) of the said Article shall be deemed to be replaced with "out of the number of months (the number of days, where the said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12(9) of the Act on Special Measures Concerning Taxation; the same shall apply in the next paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1)(i)" in paragraph (3) of the said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1)(i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額に、当該割引債の発行の際に法第四十一条の十二第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

an equivalent beneficiary is: (i) a resident of a state that has a convention for the avoidance of double taxation between that state and the Contracting State from which the benefits of this Convention are claimed such that: (aa) that convention contains provisions for effective exchange of information;(bb) that resident is a qualified person under limitation on benefits provisions(Tokuten Joko) in that convention or, where there are no such provisions in that convention, would be a qualified person when that convention is read as including provisions corresponding to paragraph 2 of this Article (or for the purposes of subparagraph (g) of paragraph 2 of this Article, provision corresponding to clause (i) of that subparagraph); and(cc) with respect to an item of income, profit or gain referred to in Article7; in paragraph 3 of Article 10 or paragraph 3 of Article 11; or in Articles 12, 13 or 21 of this Convention that resident would be entitled under that convention to a rate of tax with respect to the particular class of income, profit or gain in for which the benefits are being claimed under this Convention that is at least as low as the rate applicable under this Convention, under conditions in that convention which are no less restrictive than those in this Convention; or (ii) a qualified person by reason of subparagraphs (a), (b), (c), (d) or (e) of paragraph 2 of this Article. 例文帳に追加

「同等受益者」とは、次の(i)又は(ii)のいずれかの者をいう。(i)この条約の特典が要求される締約国との間に租税に関する二重課税の回避のための条約（以下「租税条約」という。）を有している国の居住者であって、次の(aa)から(cc)までに掲げる要件を満たすもの(aa)租税条約が実効的な情報交換に関する規定を有すること。(bb)当該居住者が、租税条約の特典条項に基づき適格者に該当すること又は租税条約にそのような規定がない場合には、租税条約に２の規定に相当する規定が含まれているとしたならば、当該居住者がその規定により適格者に該当するであろうとみられること（租税条約の規定が２(g)の規定に相当する規定である場合には、２(g)(i)の規定に相当する規定により適格者に該当することとなるときに限る。）。(cc)第七条、第十条３、第十一条３、第十二条、第十三条又は前条に定める所得、利得又は収益に関し、当該居住者が、この条約の特典が要求されるこれらの規定に定める種類の所得、利得又は収益について租税条約の適用を受けたとしたならば、この条約に規定する税率以下の税率の適用を受けるであろうとみられること（租税条約に規定する要件がこの条約に規定する要件よりも制限的でない場合に限る。）。(ii)２(a)から(e)までに掲げる適格者 - 財務省

Article 26-11 (1) The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as "short-term national bonds, etc." in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the "issue price, etc. on the final issue date" in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term "interest" in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with "profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))"; the term "out of the number of months" in paragraph (2) of said Article shall be deemed to be replaced with "out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);" and the term "the amount of income prescribed in paragraph (1), item (i)" in paragraph (3) of said Article shall be deemed to be replaced with "the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i)." 例文帳に追加

第二十六条の十一　法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。 - 日本法令外国語訳データベースシステム

(3) The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order. 例文帳に追加

３　昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム

(i) Where redemption is made after the redemption date: Out of the income tax collected on the said discount bonds pursuant to the provisions of Article 41-12(3) of the Act (where the amount of the said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for the said discount bonds from the face value of the said discount bonds and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue pursuant to the provisions of the said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a corporation or trustee prescribed in Article 41-12(6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held the said discount bonds 例文帳に追加

一　その償還期限後において償還する場合　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（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する法人又は受託者（以下この条において「非課税法人等」という。）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 - 日本法令外国語訳データベースシステム

(i) Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a "non-taxable corporation, etc." in this Article) held said discount bonds 例文帳に追加

一　その償還期限後において償還する場合　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（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）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 - 日本法令外国語訳データベースシステム

Article 41-12 (1) With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax shall be imposed separately from his/her other income, by applying a tax rate of 18 percent (or 16 percent in the case of company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2(1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10(1) of the said Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3(1) of the Act on Special Measures Concerning the Promotion of Urban Development with the approval set forth in Article 8(3) of the said Act, which fall under the category of discount bonds (referred to in the next paragraph and paragraph (3) as "specified discount bonds") to such amount receivable. 例文帳に追加

第四十一条の十二　個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特定割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。 - 日本法令外国語訳データベースシステム

Article 24-2 The provisions of Chapter III, Section 1, Subsection 5 of the Financial Instruments and Exchange Act (Professional Investors) (excluding Article 34-2(6) to (8) inclusive (Cases Where Professional Investors Are Deemed to Be Customers Other Than Professional Investors) and Article 34-3(5) and (6) (Cases Where Juridical Persons Who Are Customers Other than Professional Investors Are Deemed to Be Professional Investors)), the provisions of Chapter III, Section 2, Subsection 1 of that Act (General Rules) (excluding Article 35 to Article 36-4 inclusive (Scope of Business of Persons Who Engage in Type I Financial Instruments Business or Investment Management Business; Scope of Additional Business of Persons Who Only Engage in Type II Financial Instruments Business or Investment Advisory and Agency Business; Duty of Good Faith to Customers; Posting of Signs; Prohibition on Name Lending; Prohibition on Administration of Bonds, etc.), Article 37(1)(ii) (Regulations on Advertising, etc.), Article 37-2 (Obligation to Clarify in Advance), Article 37-3(1)(ii) to (iv) inclusive and (vi) and 37-3(3) (Delivery of Documents Prior to the Conclusion of a Contract), Article 37-4 (Delivery of Documents upon Conclusion of a Contract, etc.), Article 37-5 (Delivery of Documents Pertaining to Receipt of Security Deposits), Article 38(i) and (ii) and Article 38-2 (Prohibited Acts), Article 39(1), Article 39(2)(ii), Article 39(3) and (5) (Prohibition of Compensation of Loss, etc.), Article 40(i) (Rule of Suitability), and Article 40-2 to Article 40-5 inclusive (Best Execution Policy; Prohibition of Sales and Purchases, etc. where Separate Management Is Not Maintained; Restriction on Sales, etc. of Securities to Professional Investors; Obligation to Provide Professional Investors with Information Regarding Securities)), and the provisions of Article 45 (Miscellaneous Provisions) of that Act (excluding items (iii) and (iv)) shall apply mutatis mutandis to acceptance by a Trust Company of a trust under a trust agreement (meaning those that are specified by a Cabinet Office Ordinance as trust agreements with the risk of a trust principal loss caused by fluctuation in the interest rate, currency value, quotations on a Financial Instruments Market (meaning a Financial Instruments Market as prescribed in Article 2(14) of that Act), or any other index; hereinafter referred to as a "Specific Trust Agreement"). In this case, the term "Contract for a Financial Instruments Transaction" and "Financial Instruments Business" in these provisions shall respectively be deemed to be replaced with "Specific Trust Agreement" and "business for the conclusion of Specific Trust Agreements"; the term "Financial Instruments Transaction" in these provisions (excluding Article 34 of that Act) shall be deemed to be replaced with "conclusion of Specific Trust Agreements"; the term "contract to carry out Acts for a Financial Instruments Transaction (meaning acts listed in the items of Article 2(8); the same shall apply hereinafter) with a customer as the other party or on behalf of a customer" in Article 34 of that Act shall be deemed to be replaced with "Specific Trust Agreements prescribed in Article 24-2 of the Trust Business Act"; the term "the trade name or name and address" in Article 37-3(1)(i) of the Financial Instruments and Exchange Act shall be deemed to be replaced with "the address"; the term "Article 37-4(1)" in Article 37-6(1) of that Act shall be deemed to be replaced with "Article 26(1) of the Trust Business Act"; the terms "Sales and Purchases or Other Transactions of Securities, etc." and "item (i) of the preceding paragraph" in Article 39(2)(i) of the Financial Instruments and Exchange Act shall respectively be deemed to be replaced with "conclusion of Specific Trust Agreements" and "Compensation of Losses, etc. (meaning compensation for losses or supplementation of profit as prescribed in Article 24(1)(iv) of the Trust Business Act; the same shall apply in item (iii))"; the term "Sales and Purchases or Other Transactions of Securities, etc." and "provided under item (iii) of the preceding paragraph" in Article 39(2)(iii) of the Financial Instruments and Exchange Act shall respectively be deemed to be replaced with "conclusion of Specific Trust Agreements" and "pertaining to compensation of losses, etc."; and the term "Problematic Conduct" in Article 39(4) of that Act shall be deemed to be replaced with "an accident imputable to a Trust Company." In addition, the necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第二十四条の二　金融商品取引法第三章第一節第五款（第三十四条の二第六項から第八項まで（特定投資家が特定投資家以外の顧客とみなされる場合）並びに第三十四条の三第五項及び第六項（特定投資家以外の顧客である法人が特定投資家とみなされる場合）を除く。）（特定投資家）、同章第二節第一款（第三十五条から第三十六条の四まで（第一種金融商品取引業又は投資運用業を行う者の業務の範囲、第二種金融商品取引業又は投資助言・代理業のみを行う者の兼業の範囲、顧客に対する誠実義務、標識の掲示、名義貸しの禁止、社債の管理の禁止等）、第三十七条第一項第二号（広告等の規制）、第三十七条の二（取引態様の事前明示義務）、第三十七条の三第一項第二号から第四号まで及び第六号並びに第三項（契約締結前の書面の交付）、第三十七条の四（契約締結時等の書面の交付）、第三十七条の五（保証金の受領に係る書面の交付）、第三十八条第一号及び第二号並びに第三十八条の二（禁止行為）、第三十九条第一項、第二項第二号、第三項及び第五項（損失補てん等の禁止）、第四十条第一号（適合性の原則等）並びに第四十条の二から第四十条の五まで（最良執行方針等、分別管理が確保されていない場合の売買等の禁止、特定投資家向け有価証券の売買等の制限、特定投資家向け有価証券に関する告知義務）を除く。）（通則）及び第四十五条（第三号及び第四号を除く。）（雑則）の規定は、信託会社が行う信託契約（金利、通貨の価格、金融商品市場（同法第二条第十四項に規定する金融商品市場をいう。）における相場その他の指標に係る変動により信託の元本について損失が生ずるおそれがある信託契約として内閣府令で定めるものをいう。以下「特定信託契約」という。）による信託の引受けについて準用する。この場合において、これらの規定中「金融商品取引契約」とあるのは「特定信託契約」と、「金融商品取引業」とあるのは「特定信託契約の締結の業務」と、これらの規定（同法第三十四条の規定を除く。）中「金融商品取引行為」とあるのは「特定信託契約の締結」と、同法第三十四条中「顧客を相手方とし、又は顧客のために金融商品取引行為（第二条第八項各号に掲げる行為をいう。以下同じ。）を行うことを内容とする契約」とあるのは「信託業法第二十四条の二に規定する特定信託契約」と、同法第三十七条の三第一項第一号中「商号、名称又は氏名及び住所」とあるのは「住所」と、同法第三十七条の六第一項中「第三十七条の四第一項」とあるのは「信託業法第二十六条第一項」と、同法第三十九条第二項第一号中「有価証券売買取引等」とあるのは「特定信託契約の締結」と、「前項第一号」とあるのは「損失補てん等（信託業法第二十四条第一項第四号の損失の補てん又は利益の補足をいう。第三号において同じ。）」と、同項第三号中「有価証券売買取引等」とあるのは「特定信託契約の締結」と、「前項第三号の提供」とあるのは「損失補てん等」と、同条第四項中「事故」とあるのは「信託会社の責めに帰すべき事故」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム