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

Taxation on Retirement Income at the Taxpayer's Option 例文帳に追加

退職所得についての選択課税 - 日本法令外国語訳データベースシステム

Refund Due to Taxation on Retirement Income at the Taxpayer's Option 例文帳に追加

退職所得の選択課税による還付 - 日本法令外国語訳データベースシステム

Rates of retirement income tax differ depending on the length of retired people's working life.例文帳に追加

退職所得税の率は退職者の勤続年数によって異なる。 - Weblio英語基本例文集

a financial institution that collects regular contributions from employers to provide retirement income for employees 例文帳に追加

従業員に退職年金を与えるために、雇用者から一定の分担金を集める金融機関 - 日本語WordNet

(i) The total amount of the retirement allowance, etc. and the amount of income tax, both of which are listed in paragraph (2)(i) of the preceding Article 例文帳に追加

一　前条第二項第一号に掲げる退職手当等の総額及び所得税の額 - 日本法令外国語訳データベースシステム

Matters to Be Entered in Return Forms for a Refund Due to Taxation on Retirement Income at the Taxpayer's Election 例文帳に追加

退職所得の選択課税による還付のための申告書の記載事項 - 日本法令外国語訳データベースシステム

Documents to Be Attached to Return Forms for a Refund Due to Taxation on Retirement Income at the Taxpayer's Election 例文帳に追加

退職所得の選択課税による還付のための申告書への添附書類 - 日本法令外国語訳データベースシステム

The Employee Retirement Income Security Act (ERISA) stipulates unified provisions for the design and administration of private-sector pension plans and benefit plans, and was enacted in the US in 1974. 例文帳に追加

米国において１９７４年に制定された、企業年金制度や福利厚生制度の設計や運営を統一的に規定する Employee Retirement Income Security Act（従業員退職所得保障法）。 - 金融庁

(b) The amount of income calculated by dividing other income, notwithstanding the provision of Article 22 of the Income Tax Act, pursuant to the provision of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) out of the amount of various income (excluding the amount of retirement income (this refers to the amount of retirement income provided for in paragraph 2 of Article 30 of the Income Tax Act) and the amount of timber income (this refers to the amount of the timber income provided for in paragraph 3 of Article 32 of the same Act)). 例文帳に追加

ロ　各種所得の金額（退職所得の金額（所得税法第三十条第二項に規定する退職所得の金額をいう。）及び山林所得の金額（同法第三十二条第三項に規定する山林所得の金額をいう。）を除く。）のうち、租税特別措置法（昭和三十二年法律第二十六号）の規定により、所得税法第二十二条の規定にかかわらず、他の所得と区分して計算される所得の金額 - 日本法令外国語訳データベースシステム

Article 171 Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount. 例文帳に追加

第百七十一条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号ハ（居住者として行つた勤務に基因する退職手当等）の規定に該当する退職手当等（第三十条第一項（退職所得）に規定する退職手当等をいう。以下この節において同じ。）の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職（その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職）を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条（税率）の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。 - 日本法令外国語訳データベースシステム

(v) With regard to each of the various types of income categorized as a non-permanent resident's foreign source income that is paid outside Japan and is deemed to be remitted pursuant to the provision of the preceding items, the amount of the non-permanent resident's gross income, retirement income and timber income shall be calculated, respectively, by combining the said type of income with income categorized as foreign source income that is paid in Japan and income categorized as domestic source income, both of which are of the same type as the former. 例文帳に追加

五　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のうち、前各号の規定により送金があつたものとみなされたものに係る各種所得については、それぞれその各種所得と、これと同一種類の国外源泉所得に係る所得で国内の支払に係るもの及び国内源泉所得に係る所得とを合算してその者の総所得金額、退職所得金額及び山林所得金額を計算する。 - 日本法令外国語訳データベースシステム

Article 10-2 A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations) shall, in addition to corporation tax imposed pursuant to the provision of Article 9 (Scope of Taxable Income of Foreign Corporations), have corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year. 例文帳に追加

第十条の二　第百四十五条の三（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行う外国法人に対しては、第九条（外国法人の課税所得の範囲）の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。 - 日本法令外国語訳データベースシステム

(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

Article 71 (1) Matters specified by Ordinance of the Ministry of Finance prescribed in Article 297, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Order shall be the breakdown by defrayer of the amount of retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer's Election) of the Act to be received within the year, for which income tax has been collected pursuant to the provisions of Article 212, paragraph (1) (Withholding Liability) of the Act, the day and place of the payment, the amount of the collected income tax, the name of defrayers, and their domicile or residence or the location of the head office or principal office. 例文帳に追加

第七十一条　令第二百九十七条第一項（退職所得の選択課税による還付）に規定する財務省令で定める事項は、その年中に支払を受ける法第百七十一条（退職所得についての選択課税）に規定する退職手当等で法第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地とする。 - 日本法令外国語訳データベースシステム

Article 23-2 Out of the income received by a member (excluding a specified member) of a joint enterprise cooperative through engaging in the business conducted by the joint enterprise cooperative, the income received based on the same standards as those for the salaries, wages, reimbursement of expenses, bonuses, and retirement payments and remunerations having the same character thereto paid by the joint enterprise cooperative to non-partner who engage in the business conducted by the joint enterprise cooperative shall be deemed to be employment income or retirement income with regard to the application of the Income Tax Act (Act No. 33 of 1965). 例文帳に追加

第二十三条の二　企業組合の組合員（特定組合員を除く。）が企業組合の行う事業に従事したことによつて受ける所得のうち、企業組合が組合員以外の者であつて、企業組合の行う事業に従事するものに対して支払う給料、賃金、費用弁償、賞与及び退職給与並びにこれらの性質を有する給与と同一の基準によつて受けるものは、所得税法（昭和四十年法律第三十三号）の適用については、給与所得又は退職所得とする。 - 日本法令外国語訳データベースシステム

(2) The pension system set forth in the preceding paragraph shall have as its purpose the provision of an income necessary to enable the person concerned and his/her immediate dependents at the time of his/her retirement or death to maintain thereafter a standard of living appropriate to the conditions prevailing at the time of retirement or death. 例文帳に追加

２　前項の年金制度は、退職又は死亡の時の条件を考慮して、本人及びその退職又は死亡の当時直接扶養する者のその後における適当な生活の維持を図ることを目的とす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

Article 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters: 例文帳に追加

第百七十三条　第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム

(i) The total amount of the retirement allowance, etc. to be received within the relevant year (limited to the part of the amount subject to the provision of the preceding Article), and the amount of income tax calculated by applying the provision of the said Article to the said total amount 例文帳に追加

一　その年中に支払を受ける退職手当等の総額（前条の規定の適用がある部分の金額に限る。）及び当該総額につき同条の規定を適用して計算した所得税の額 - 日本法令外国語訳データベースシステム

Article 70 Matters specified by Ordinance of the Ministry of Finance prescribed in Article 173, paragraph (1), item (iv) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Act shall be as follows: 例文帳に追加

第七十条　法第百七十三条第一項第四号（退職所得の選択課税による還付）に規定する財務省令で定める事項は、次に掲げる事項とする。 - 日本法令外国語訳データベースシステム

operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds or pension schemes 例文帳に追加

主として退職年金、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若しくは年金計画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。 - 財務省

(ii) Article 30 (Retirement Income) of the Act: The amount of deduction for retirement income prescribed in paragraph (3) of the said Article shall be limited to the part of the amount listed in each item of the said paragraph which corresponds to the work and other provision of personal services (including the work and other provision of personal services prescribed in Article 285(3) (Work, etc. Deemed to Be Carried Out in Japan)) which has been carried out by a person who receives a retirement allowance, etc. set forth in paragraph (1) of the said Article during the period when the person has been a resident 例文帳に追加

二　法第三十条（退職所得）　同条第三項に規定する退職所得控除額は、同項各号に掲げる金額のうち同条第一項の退職手当等を受ける者が居住者であつた期間内に行つた勤務その他の人的役務の提供（第二百八十五条第三項（国内における勤務等とみなされるもの）に規定する勤務その他の人的役務の提供を含む。）に対応する部分の金額に限るものとする。 - 日本法令外国語訳データベースシステム

ii) In the case where there is any amount of income tax that has been collected or is to be collected pursuant to the provisions of Part IV, Chapter V, with respect to the retirement allowance, etc. to be received within the relevant year, the said amount of income tax (in the case where any part of the amount of the said retirement allowance, etc. shall be stated in a return form to be filed pursuant to the provision of the preceding paragraph due to the fact that the person has ceased to have his/her residence in Japan before the end of the relevant year, the amount of income tax calculated by applying the provision of Article 170 to the said part of the amount shall be included 例文帳に追加

二　その年中に支払を受ける退職手当等につき次編第五章の規定により徴収された又は徴収されるべき所得税の額がある場合には、その所得税の額（当該退職手当等の額のうちに、その年の中途において国内に居所を有しないこととなつたことにより提出する前項の規定による申告書に記載すべき部分の金額がある場合には、当該金額につき第百七十条の規定を適用して計算した所得税の額を含む。） - 日本法令外国語訳データベースシステム

(2) A foreign corporation shall be liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138 (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation), when it accepts the position of trustee of a trust subject to corporation taxation or when it performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations). 例文帳に追加

２　外国法人は、第百三十八条（国内源泉所得）に規定する国内源泉所得を有するとき（外国法人である公益法人等又は人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき又は第百四十五条の三（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。 - 日本法令外国語訳データベースシステム

c) Retirement allowance, etc. prescribed in Article 30(1) (Retirement Income), which arises from work or the provision otherwise of personal services carried out by a person entitled to receive it during the period when he/she has been a resident (including work that has been carried out by a person acting as an officer of a domestic corporation during the period when he/she has been a nonresident and other provision of personal services, which are specified by a Cabinet Order 例文帳に追加

ハ　第三十条第一項（退職所得）に規定する退職手当等のうちその支払を受ける者が居住者であつた期間に行つた勤務その他の人的役務の提供（内国法人の役員として非居住者であつた期間に行つた勤務その他の政令で定める人的役務の提供を含む。）に基因するもの - 日本法令外国語訳データベースシステム

(i) Any part of the amount of pay or remuneration listed in Article 161(viii)(a) or (c) to be received within the relevant year, to which the provisions of Part IV, Chapter V shall not apply (in the case where the said part of the amount to which the said provisions shall not apply includes any amount of the retirement allowance, etc. prescribed in the preceding Article, and the nonresident opts for taxation under the said Article with respect to the said retirement allowance, etc., the amount of the said retirement allowance, etc. shall be excluded), and the amount of income tax calculated by applying the provision of Article 170 (Tax Rate) to the said part of the amount 例文帳に追加

一　その年中に支払を受ける第百六十一条第八号イ又はハに掲げる給与又は報酬の額のうち次編第五章の規定の適用を受けない部分の金額（当該適用を受けない部分の金額のうちに前条に規定する退職手当等の額があり、かつ、当該退職手当等につき同条の選択をする場合には、当該退職手当等の額を除く。）及び当該金額につき第百七十条（税率）の規定を適用して計算した所得税の額 - 日本法令外国語訳データベースシステム

The average household budget of workers' households is in the black, while elderly non-working households maintain their livelihood partly by dipping into financial assets. This fact indicates a lifestyle in which people secure income by working as long as they can work and, after retirement, live mainly on their pensions, while using their savings (Charts 2-3-3 and 2-3-5).例文帳に追加

勤労者世帯の家計収支は平均で見ると黒字だが、高齢無職世帯では一部金融資産の取り崩しで対応しており、働ける期間は働くことによって所得を確保し、引退後は年金を中心に貯蓄もいかしながら 生活するという姿がうかがえる（図表2－3－3、図表2－3－5）。 - 厚生労働省

funds or schemes established as the pension or retirement benefits systems implemented under the following laws in Japan; National Pension Law; Employees’ Pension Insurance Law; The Law Concerning Mutual Aid Association for National Public Officials; The Law Concerning Mutual Aid Association for Local Public Officials and Personnel of Similar Status; The Law Concerning Mutual Aid for Private School Personnel; Coal-Mining Pension Fund Law; Defined-Benefit Corporate Pension Law; Defined-Contribution Pension Law; Farmers’ Pension Fund Law; Corporate Tax Law; Small and Medium Enterprises Retirement Allowance Mutual Aid Law; Small Enterprise Mutual Relief Projects Law; Cabinet Order of Income Tax Law. 例文帳に追加

日本国の次に掲げる法令の規定に従って実施される年金制度又は退職手当に関する共済制度として設立される年金基金又は年金計画、国民年金法、厚生年金保険法、国家公務員共済組合法、地方公務員等共済組合法、私立学校教職員共済法、石炭鉱業年金基金法、確定給付企業年金法、確定拠出年金法、独立行政法人農業者年金基金法、法人税法、中小企業退職金共済法、小規模企業共済法、所得税法施行令。 - 財務省

(ii) Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date: Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12(5) of the Act from the income tax collected on the said discount bonds pursuant to the provisions of paragraph (3) of the said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds. 例文帳に追加

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

g) the term “pension fund” means any person that: (i) is established under the law of a Contracting State; and (ii) is operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income, profits or gains for the benefit of other pension funds. 例文帳に追加

「年金基金」とは、次の(i)及び(ii)に規定す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ること。(ii)主として退職年金、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、利得若しくは収益を取得することを目的として運営されること。 - 財務省

Moreover, with regard to projects that are affected by the abolition of state subsidies but need to be carried out mainly by local governments, we have transferred part of the national income tax revenues to local governments as a temporary measure, and with regard to de-ear making of the portion of state subsidy to compulsory education for retirement allowance, we have ensured funding sources in the form of special grants on a temporary basis.例文帳に追加

さらに、廃止する国庫補助負担金の対象事業の中で、引き続き地方が主体となって実施する必要があるものについては、暫定措置として国の所得税収の一部を地方へ譲与することにより税源移譲を行うほか、義務教育費国庫負担金の退職手当等に係る一般財源化分につき、特例的な交付金により暫定的に財源措置を講じております。 - 財務省

(5) Where the issuer of discount bonds issued on or after April 1, 1988, redeems the said discount bonds by bringing the redemption date forward or retires the said discount bonds by purchase prior to the redemption date, the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in the preceding paragraph. 例文帳に追加

５　昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。 - 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(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

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund. 例文帳に追加

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る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

Article 297 (1) A person who files a return form pursuant to the provision of Article 173(1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Option) of the Act shall, if any part of the amount of income tax listed in Article 173(1)(ii) of the Act has been withheld at source, attach to the said final return a written statement of the matters specified by an Ordinance of the Ministry of Finance that explain such withholding at source. 例文帳に追加

第二百九十七条　法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附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

the term “pension fund or pension scheme” means any plan, scheme, fund, trust or other arrangement that is: (i) established under the laws of a Contracting State; (ii) operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income or gains for the benefit of one or more such arrangements; and (iii) exempt from tax in that Contracting State with respect to income or gains derived from activities described in clause (ii) of this subparagraph. 例文帳に追加

「年金基金又は年金計画」とは、次の(i)から(iii)までに掲げる要件を満たす計画、基金、信託財産その他の仕組みをいう。(i)一方の締約国の法令に基づいて設立されること。(ii)主として退職年金、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一若しくは二以上の仕組みの利益のために所得若しくは収益を取得することを目的として運営されること。(iii) (ii)にいう活動に関して取得する所得又は収益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

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act." 例文帳に追加

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。 - 日本法令外国語訳データベースシステム

(2) In the case where a copy of a record set forth in Article 225, paragraph (1), item (viii) (Report of Payment) of the Act concerning payment prescribed in said paragraph is attached to a return form prescribed in Article 173, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Act, the matters already entered in said copy of the record, out of the matters prescribed in the preceding paragraph, shall not be required to be entered in a detailed statement set forth in Article 297, paragraph (1) of the Order. 例文帳に追加

２　法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書に法第二百二十五条第一項第八号（支払調書）に規定する支払に関する同項の調書の写しが添付されている場合においては、前項に規定する事項のうち当該調書の写しに記載されている事項は、令第二百九十七条第一項の明細書に記載することを要しない。 - 日本法令外国語訳データベースシステム

under the laws of the United Kingdom, employment related arrangements (other than a social security scheme) approved as retirement benefit schemes for the purpose of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988, personal pension schemes approved under Chapter IV of Part XIV of that Act and schemes approved under Part 4 of the Finance Act 2004. 例文帳に追加

英国の法令に基づいて設立される年金基金又は年金計画（千九百八十八年所得及び法人税法第十四部第一章の規定に基づき退職手当に関する制度として承認された雇用に関する仕組み（社会保障制度に基づくものを除く。）、同法第十四部第四章の規定に基づき承認された個人年金に関する計画及び二千四年財政法第四部の規定に基づき承認された計画） - 財務省

The increase in this ratio was triggered by the fact that in response to the concern that considering factors other than profitability by SRI mutual funds might run counter to the fiduciary responsibility as institutional investors, the US Department of Labor in 1998 authorized the consideration of matters other than profitability by saying, "the fiduciary standards of sections 403 and 404 (of the Employee Retirement Income Security Act (ERISA)) do not preclude consideration of collateral benefits, such as those offered by a 'socially-responsible' fund, in a fiduciary's evaluation of a particular investment opportunity."例文帳に追加

こうした比率拡大の契機としては、SRI投資信託が収益性以外の要素を考慮することは機関投資家としての受託者責任に反するのではないかと懸念されたことに対して、米国労働省が1998年に、「ERISA法（従業員退職所得保障法）403条及び404条に定める受託者基準について、SRIファンドが提供するような、特定の投資機会を受託者が評価した結果の付帯的利益を考慮することを妨げるものではない」という見解を出し、収益性以外の事項を考慮することを認めたことがある。 - 経済産業省

(2) Where a foreign trust company has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)), (v) or (xii) with respect to the government or company bonds, etc. prescribed in Article 176(2) that are included in the trust property under a retirement pension trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v), Article 178, and Article 179 shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

２　第七条第一項第五号、第百七十八条及び第百七十九条の規定は、外国信託会社が、その引き受けた第百七十六条第二項に規定する退職年金等信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）、第五号又は第十二号に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(2) The amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in the said items by the ratio of the number of months (where the said discount bonds are short-term government or company bonds prescribed in Article 41-12(9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5)(iii)) up to the redemption date during which the said non-taxable corporation, etc. held the said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for the said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of the said discount bonds. 例文帳に追加

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

People employed by enterprises have thus generally grown more risk averse in recent years. Regarding the relationship between the decline in the prospective entry rate and recent changes in the labor market such as those described in Chapter 2, attention may be drawn to the following: (1) the seniority-based pay systems found primarily at large enterprises up to the 1990s were recognized as having become entrenched as "Japanesestyle employment practices," and the future wages expected by people rose; (2) the negative effects of the deflationary economy in the 1990s first manifested themselves in the form of an increase in bankruptcies and exits among small enterprises such as the selfemployed, and there was a conspicuous decrease in the incomes and a conspicuous increase in the risks of selfemployment expected by people; (3) as full-fledged employment adjustment did not really impact on employees of large enterprises until the latter half of the 1990s, it took considerable time for future expected wages to fall; and (4) the instability of income after mandatory retirement even with "Japanese-style employment practices" has long been recognized, enterprises restructured their middle-aged and older workers in the 1990s, conditions in the elderly reemployment market remained severe, and wages of employees in their fifties underwent adjustment from a comparatively early stage, creating the possibility that for the middle-aged and elderly, the opportunity cost of entry compared with changing jobs has fallen, in addition to which people in this age group were comparatively less affected by the effects of the collapse of the bubble, such as the decline in home prices.例文帳に追加

このように、近年、企業に雇用される人々の意識が一般的にはリスク回避的になり、開業希望率が減少していることと、第2章で述べたような、近年の労働市場の変化等との関係については、〔1〕1990年代まで大企業を中心とする年功賃金制が「日本的雇用慣行」として定着していると認識され、人々の予想する将来賃金が上昇してきたこと、〔2〕1990年代のデフレ経済の悪影響がまず自営業等の小規模な企業から破産・廃業の増加等の形で現れ、人々の予想する自営業の所得が顕著に低下しリスクが顕著に増加したこと、〔3〕大企業の被雇用者に本格的な雇用調整が及んだのは1990年代後半であったことから、将来の予想賃金が低下するにはかなり時間がかかったこと、〔4〕定年退職後の収入については、「日本的雇用慣行」の下でも不安定性があることが早くから認識され、また、1990年代に企業が中高齢層のリストラを進め高齢者の転職市場は厳しい状況が続き、50歳代の賃金については大企業でも比較的早くから調整が進んだことから、中高齢者にとっては転職と比較して開業することの機会費用が下がった可能性があること、また、この年代の人々はバブル崩壊による持ち家価格の低下等の影響を被ることが比較的少なかったこと等が指摘できる。 - 経済産業省

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