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

To provide a retirement allowance payment management system capable of solving the problems of both employees and a company and accelerating the final payment of retirement allowance.例文帳に追加

従業者、会社双方の問題点を解消して、退職金の打切り支給を促進できる退職金支給管理システムを提供する。 - 特許庁

a onetime payment to a public official who retires before reaching the retirement age limit 例文帳に追加

退職年限前に退職した公務員に支払われる一時的な金 - EDR日英対訳辞書

(iii-ii) In the event that there are stipulations for retirement allowances, matters pertaining to the scope of workers covered; methods for determination, computation, and payment of retirement allowances; and the dates for payment of retirement allowances; 例文帳に追加

三の二　退職手当の定めをする場合においては、適用される労働者の範囲、退職手当の決定、計算及び支払の方法並びに退職手当の支払の時期に関する事項 - 日本法令外国語訳データベースシステム

There are not many companies which have introduced the advanced payment system for retirement benefits.例文帳に追加

退職金の前払い制度を導入している企業はまだそれほど多くない。 - Weblio英語基本例文集

To provide a retirement allowance payment managing system capable of promoting the closure and payment of a retirement allowance by overcoming the problems on both employees and a company.例文帳に追加

その目的は、上述した従業者、会社双方の問題点を解消して、退職金の打切り支給を促進できる退職金支給管理システムを提供する。 - 特許庁

At the time of the transfer of the whole or part of retirement lump-sum payment to a defined contribution person plan and/or a cash balance plan, a premium, a retirement payment debt, costs, and drain of funds or the like after the transfer is calculated by using a computer.例文帳に追加

退職一時金の全部又は一部を、確定拠出年金及び／又はキャッシュバランスプランへ移行した場合の移行後の掛金、退職給付債務、費用、資金流出等をコンピュータを用いて算出する。 - 特許庁

To provide individual property simulation system and method for simulating retirement payment/pension that can be received by an employee in a company in the future.例文帳に追加

企業において従業者が将来受け取ることのできる退職金・年金をシミュレーションするための個人財産シミュレーションシステム・方法を提供する。 - 特許庁

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

(iii) Matters concerning methods of determination, calculation, and payment of wages (except retirement allowances and those wages falling under item (v); hereinafter the same shall apply in this item), the dates for closing account for wages and for payment of wages, and increase in wages 例文帳に追加

三　賃金（退職手当及び第五号に規定する賃金を除く。以下この号において同じ。）の決定、計算及び支払の方法、賃金の締切り及び支払の時期並びに昇給に関する事項 - 日本法令外国語訳データベースシステム

Article 145-5 The provisions of Part II, Chapter II, Section 3 (Filing of Return and Payment of Corporation Tax on Retirement Pension Funds in the case of Domestic Corporations) shall apply mutatis mutandis to the filing of a return and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88(ii) (Interim Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-4 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)," and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89(ii) (Final Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-11 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)." 例文帳に追加

第百四十五条の五　前編第二章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定は、外国法人の退職年金等積立金に対する法人税についての申告及び納付について準用する。この場合において、第八十八条第二号（退職年金等積立金に係る中間申告）中「前条」とあるのは「第百四十五条の四（外国法人に係る退職年金等積立金に対する法人税の税率）」と、第八十九条第二号（退職年金等積立金に係る確定申告）中「第八十七条（退職年金等積立金に対する法人税の税率）」とあるのは「第百四十五条の十一（外国法人に係る退職年金等積立金に対する法人税の税率）」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

Furthermore, starting in April 2006, employers are scheduled to be held responsible for raising the retirement age to 65 in response to the gradual rise in the age when the payment of the employees' pension benefits will start, as well as the implementation of measures to ensure the employment of older people through the introduction of the continued employment system and the like.例文帳に追加

また、2006年４月からは、厚生年金支給開始年齢の段階的引上げにあわせて、65歳までの定年の引上げ、継続雇用制度の導入等の高齢者雇用確保措置が事業主に義務づけられることが予定されている。 - 経済産業省

To develop a simple mathematical calculating system using the distribution data for benefit object persons in place of the personal data for the benefit object persons forming a retirement payment system, and commercialize the simple mathematical calculation system using the distribution data.例文帳に追加

退職給付制度を構成する給付対象者の個人データに代えて、給付対象者の分布データを用いる簡易な数理計算システムを開発すると同時に、この分布データを用いた簡易な数理計算システムを実用的なものにすることである。 - 特許庁

Article 61-2 The provisions of Article 40 (Matters to Be Entered in Interim Return Forms for Retirement Pension Funds) and Article 41 (Matters to Be Entered in Final Return Forms for Retirement Pension Funds) shall apply mutatis mutandis to the case of applying the provisions of Part II, Chapter II, Section 3 (Filing of Returns and Payment of a Domestic Corporation's Corporation Tax on Retirement Pension Funds) of the Act as applied mutatis mutandis pursuant to Article 145-5 (Filing of Returns and Payment) of the Act. In this case, the term "The name of its representative" in Article 40, paragraph (1), item (ii) and Article 41, paragraph (1), item (ii) shall be deemed to be replaced with "The name of its representative and the name of the person responsible for the operation or management of its business in Japan or its assets in Japan." 例文帳に追加

第六十一条の二　第四十条（退職年金等積立金中間申告書の記載事項）及び第四十一条（退職年金等積立金確定申告書の記載事項）の規定は、法第百四十五条の五（申告及び納付）において準用する法第二編第二章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定を適用する場合について準用する。この場合において、第四十条第一項第二号及び第四十一条第一項第二号中「代表者の氏名」とあるのは、「代表者の氏名及び国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名」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

Article 31 (1) The Bank of Japan shall establish the standards for paying rewards (including the payment of money such as bonuses), salaries (including the payment of money such as bonuses), and retirement allowances (collectively referred to as "remuneration" in the following paragraph) to be paid to its officers and employees, as being consistent with the general standards prevailing in society, and shall report such standards to the Minister of Finance and, at the same time, make them public. The same shall apply when making any change to the standards. 例文帳に追加

第三十一条　日本銀行は、その役員及び職員の報酬（賞与その他の金銭の給付を含む。）、給与（賞与その他の金銭の給付を含む。）及び退職手当（次項において「給与等」という。）の支給の基準を社会一般の情勢に適合したものとなるよう定め、これを財務大臣に届け出るとともに、公表しなければならない。これを変更したときも、同様とする。 - 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

(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

Efforts are being made to encourage business operators to offer elderly persons some form of work such as subsidy for raising the retirement age (to subsidize small and medium-size business operators who have raised the retirement age to 65, introduced the continued employment system for people aged 70 or older who are willing to work, or abolished the retirement age system), subsidy for trial employment of middle and old aged people (by supporting business operators that hire middle-aged persons aged 45 or older on a trial basis (monthly payment of 40,000 yen per person with 3 months of benefit term at maximum )), subsidy to develop the employment of specific job seekers (to subsidize some part of their wages to business operators who hire elderly persons introduced by the job placement office ‘Hello Work’ as continued hired workers).例文帳に追加

定年引上げ等奨励金（65歳以上への定年引上げ、希望者全員を対象とする70歳以上までの継続雇用制度の導入又は定年の定めの廃止等を実施した中小企業事業主等に対して助成する）、中高年トライアル雇用奨励金（中高年齢者（45歳以上）を試行的に受け入れて雇用する事業主に対して、試行雇用奨励金を支給（１人当たり月額４万円・支給期間最長３か月）する）、特定求職者雇用開発助成金（高齢者等をハローワーク等の紹介により、継続して雇用する労働者として雇い入れる事業主に対して賃金相当額の一部を助成する）等を積極的に活用することにより、事業主による高年齢者の雇用の場の確保を進めている。 - 厚生労働省

Japan has much to learn from the Netherlands, including wage restraint through agreement among government, labor and management, and the use of part-time labor. At the same time, the Dutch model is not without its flaws, such as the hidden unemployment (unemployment which does not show up in statistics, including workers who have opted for early retirement, and work injury insurance payment recipients), the increased burden placed on companies, and the high rates of sick leave noted in recent years.例文帳に追加

我が国にとってもこうした政労使間の合意による賃金抑制策、パートタイム労働の活用等、学ぶべき点は多いと思われるが、このモデルも決して万能とは言えず、最近では統計上に現れない「隠された失業者（例えば、早期退職制度を選択した者、労働障害保険の受給者等）」の存在、企業負担の増加、高い病欠率といった問題点が指摘されている。 - 経済産業省

Article 101 (1) Where a bankruptcy creditor who filed a proof of claim for salary or claim for retirement allowance, both of which are preferred bankruptcy claims, is likely to have difficulties in maintaining his/her living standards unless he/she receives payment of these bankruptcy claims, the court, before permission is granted for the first time for the final distribution prescribed in Article 195(1), simplified distribution prescribed in Article 204(1), consensual distribution prescribed in Article 208(1) or interim distribution prescribed in Article 209(1), upon the petition of a bankruptcy trustee or by its own authority, may permit payment of the claim in whole or part; provided, however, that this shall apply only if such payment is not likely to harm the interest of a person who holds a claim on the estate or any other preferred bankruptcy claim with the senior or same priority. 例文帳に追加

第百一条　優先的破産債権である給料の請求権又は退職手当の請求権について届出をした破産債権者が、これらの破産債権の弁済を受けなければその生活の維持を図るのに困難を生ずるおそれがあるときは、裁判所は、最初に第百九十五条第一項に規定する最後配当、第二百四条第一項に規定する簡易配当、第二百八条第一項に規定する同意配当又は第二百九条第一項に規定する中間配当の許可があるまでの間、破産管財人の申立てにより又は職権で、その全部又は一部の弁済をすることを許可することができる。ただし、その弁済により財団債権又は他の先順位若しくは同順位の優先的破産債権を有する者の利益を害するおそれがないときに限る。 - 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

(18) Where, in Japan on or after April, 1, 1999, a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other person specified by a Cabinet Order) receives, due to the redemption (including retirement by purchase; hereinafter the same shall apply in this paragraph) of specified book-entry transfer national government bonds, etc., payment of redemption money (or a consideration for the purchase in the case of retirement by purchase; hereinafter the same shall apply in this Article), or receives, due to interest payment pertaining to specified book-entry transfer national government bonds, etc. (limited to interest on coupon-only book-entry transfer national government bonds prescribed in paragraph (12); hereinafter the same shall apply in this Article), payment of interest, such person shall, upon receiving the redemption or interest payment, submit a written notice stating the person's name and address and any other matters specified by an Ordinance of the Ministry of Finance to the person in charge of handling payment of redemption money or interest (in the case where the said person in charge of handling payment is a foreign intermediary, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through a foreign indirect account management institution, submission shall be made via the said foreign intermediary and the said foreign indirect account management institution; in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via [1] the said foreign intermediary, [2] such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc., and [3] the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) In this case, the person who submits the said written notice shall present the person's identification document to the said person in charge of handling payment, and the said person in charge of handling payment shall confirm, by the said identification document, the person's name and address stated in the written notice. 例文帳に追加

１８　平成十一年四月一日以後に国内において特定振替国債等の償還（買入消却を含む。以下この項において同じ。）又は利息（第十二項に規定する分離利息振替国債に係るものに限る。以下この条において同じ。）の支払によりその償還金（買入消却が行われる場合にあつては、その買入れの対価。以下この条において同じ。）又は利息の支払を受ける者（法人税法別表第一に掲げる法人その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した告知書を、その償還又は利息の支払を受ける際、その償還金又は利息の支払の取扱者に（当該支払の取扱者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合において、当該外国仲介業者が外国間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者及び当該外国間接口座管理機関とし、当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関とする。）を経由して当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。この場合において、当該告知書の提出をする者は、当該支払の取扱者にその者の確認書類を提示しなければならないものとし、当該支払の取扱者は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

Article 131 With regard to the collection of an insurance premium as set forth in Article 129, except for a case when the insurance premium is collected by a method of special collection (which means having a person (hereinafter referred to as "Pension Insurer") that pays an Old Age Basic Pension pursuant to the provisions of the National Pension Act (Act No. 141 of 1959), other benefits for a pension with the reason of payment, such as old age, retirement, disability, or death that are provided by a Cabinet Order and based on the same Act, Employees Pension Insurance Act (Act No. 115 of 1954), National Public Service Mutual Aid Association Act, Local Public Service Mutual Aid Association Act, and Private School Personnel Mutual Aid Association Act, and other benefits as a pension with the reason of payment, such as old age, retirement, disability, or death that are similar to those benefits as a pension and are provided by a Cabinet Order (hereinafter referred to as "Old Age, etc., Pension Benefit"), collect insurance premiums and pay to the government said insurance premiums to be collected; the same shall apply herein) pursuant to the provisions of Article 135, the insurance premium shall be by a method of ordinary collection (which means that a Municipality collects an insurance premium by providing notification of the payment pursuant to the provisions of Article 231 of the Local Autonomy Act to a Primary Insured Person that is subject to an insurance premium, the householder of said family where said Primary Insured Person resides, or the spouse of said Primary Insured Person (including a person that has not submitted a notification of marriage, but is under virtually the same circumstances in a marital relationship); the same shall apply herein). 例文帳に追加

第百三十一条　第百二十九条の保険料の徴収については、第百三十五条の規定により特別徴収（国民年金法（昭和三十四年法律第百四十一号）による老齢基礎年金その他の同法、厚生年金保険法（昭和二十九年法律第百十五号）、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法に基づく老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの及びその他これらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの（以下「老齢等年金給付」という。）の支払をする者（以下「年金保険者」という。）に保険料を徴収させ、かつ、その徴収すべき保険料を納入させることをいう。以下同じ。）の方法による場合を除くほか、普通徴収（市町村が、保険料を課せられた第一号被保険者又は当該第一号被保険者の属する世帯の世帯主若しくは当該第一号被保険者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下同じ。）に対し、地方自治法第二百三十一条の規定により納入の通知をすることによって保険料を徴収することをいう。以下同じ。）の方法によらなければならない。 - 日本法令外国語訳データベースシステム