「SOURCE OF INCOME」に関連した英語例文の一覧と使い方(3ページ目) - Weblio英語例文検索

Article 143 (1) The amount of corporation tax imposed on an ordinary corporation or association or foundation without juridical personality, which is a foreign corporation, for income for each business year, shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) by a tax rate of 30 percent. 例文帳に追加

第百四十三条　外国法人である普通法人又は人格のない社団等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条（外国法人に係る法人税の課税標準）に規定する国内源泉所得に係る所得の金額に百分の三十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 279 (1) In the case of an individual who conducts a business consisting of operations both in and outside Japan, the income listed in each of the following items for the case listed in the relevant item shall be treated as the individual's income from a business conducted in Japan prescribed in Article 161(i) (Domestic Source Income) of the Act: 例文帳に追加

第二百七十九条　国内及び国外の双方にわたつて事業を行なう個人については、次の各号に掲げる場合の区分に応じ当該各号に掲げる所得は、その個人の法第百六十一条第一号（国内源泉所得）に規定する国内において行なう事業から生ずる所得とする。 - 日本法令外国語訳データベースシステム

Article 176 (1) In the case of a corporation that conducts a business consisting of operations both in and outside Japan, the income listed in each of the following items for the case listed in the relevant item shall be treated as the corporation's income from a business conducted in Japan prescribed in Article 138(i) (Domestic Source Income) of the Act: 例文帳に追加

第百七十六条　国内及び国外の双方にわたつて事業を行なう法人については、次の各号に掲げる場合の区分に応じ当該各号に掲げる所得は、その法人の法第百三十八条第一号（国内源泉所得）に規定する国内において行なう事業から生ずる所得とする。 - 日本法令外国語訳データベースシステム

(3) The amount of corporation tax imposed on a corporation in the public interest, etc. which is a foreign corporation shall be the amount calculated by multiplying the amount of income categorized as domestic source income prescribed in Article 141 by a tax rate of 22 percent. 例文帳に追加

３　外国法人である公益法人等に対して課する各事業年度の所得に対する法人税の額は、第百四十一条に規定する国内源泉所得に係る所得の金額に百分の二十二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

An analysis of differences in the trends between the sexes reveals that a higher proportion of male permanent employees are their households’ main source of income, suggesting that larger enterprises that can be expected to provide a comparatively higher and more stable income offer stable environment that is conducive to raising more children.例文帳に追加

男女それぞれの傾向の違いを分析すると、男性正社員の場合は、本人が家計を支えている割合が高い30ため、比較的安定した高い収入が期待できる大企業の方が、安心してより多くの子どもを育てやすい環境であると考えられる。 - 経済産業省

Article 330 The requirements specified by a Cabinet Order prescribed in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall be the following requirements: 例文帳に追加

第三百三十条　法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）に規定する政令で定める要件は、次に掲げる要件とする。 - 日本法令外国語訳データベースシステム

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」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

(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

In particular the competent authorities of the Contracting States may agree: (a) to the same attribution of income, deductions, credits, or allowances of an enterprise of a Contracting State to its permanent establishment situated in the other Contracting State; (b) to the same allocation of income, deductions, credits, or allowances between persons; (c) to the settlement of conflicting application of the Convention, including conflicts regarding: (i) the characterization of particular items of income; (ii) the characterization of persons; (iii) the application of source rules with respect to particular items of income; and (iv) the meaning of any term used in the Convention; and (d) to advance pricing arrangements. 例文帳に追加

特に、両締約国の権限のある当局は、次の事項について合意することができる。(a)一方の締約国の企業が他方の締約国内に有する恒久的施設への所得、所得控除、税額控除その他の租税の減免の帰属(b)二以上の者の間における所得、所得控除、税額控除その他の租税の減免の配分(c)この条約の適用に関する相違（次に掲げる事項に関する相違を含む。)の解消(i)特定の所得の分類(ii)者の分類(iii)特定の所得に対する源泉に関する規則の適用(iv)この条約において用いられる用語の意義(d)事前価格取決め - 財務省

(iii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the said foreign corporation: in Article 180(1) of the Income Tax Act, the phrase "the preceding two Articles" shall be deemed to be replaced with "the preceding two Articles and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" shall be deemed to be replaced with "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," the phrase "Article 215 of the said Act" shall be deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the said paragraph [Article 212(1) of the said Act]" shall be deemed to be replaced with "Article 212(1) of the said Act or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161(viii) of the said Act" shall be deemed to be replaced with "Article 161(viii) of the Income Tax Act." 例文帳に追加

三　芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十二条第一項」と、「同法第百六十一条第八号」とあるのは「所得税法第百六十一条第八号」とする。 - 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

(v) Where, for the purpose of seeking the application of the provision of paragraph (1) of Article 180 of the Act, the foreign corporation presents a certificate set forth in the said paragraph to the payer of domestic source income prescribed in the said paragraph, the foreign corporation is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant domestic source income, and the date on which the certificate is presented. 例文帳に追加

五　法第百八十条第一項の規定の適用を受けるために同項の証明書を同項に規定する国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

(vi) Where, for the purpose of seeking the application of the provision of paragraph (1) of Article 214 of the Act, the nonresident presents a certificate set forth in the said paragraph to the payer of domestic source income prescribed in the said paragraph, the nonresident is expected to record in books, without fail, the payer's name and domicile, office, place of business or any other place of payment of the relevant domestic source income, and the date on which the certificate is presented. 例文帳に追加

六　法第二百十四条第一項の規定の適用を受けるために同項の証明書を同項に規定する国内源泉所得の支払者に提示する場合において、当該支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所並びにその提示した年月日を帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

(3) The payer of the domestic source income specified in each item of Article 180(1) of the Act to whom a corporation listed in the relevant item has presented a certificate set forth in paragraph (1) shall keep books with regard to the payment of domestic source income to the said corporation, and state in the books the name of the said corporation and the valid period of the certificate set forth in the said paragraph. 例文帳に追加

３　法第百八十条第一項各号に掲げる法人から第一項の証明書の提示を受けた当該各号に定める国内源泉所得の支払者は、当該法人に対する国内源泉所得の支払に関する帳簿を備え、当該法人の名称及び同項の証明書の有効期限を記載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

in Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after January 1 of the calendar year next following the expiration of the six month period; and (ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after January 1 of the calendar year next following the expiration of the six month period; 例文帳に追加

日本国においては、(i)源泉徴収される租税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税及び事業税に関しては、当該六箇月の期間が満了した年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

In other words, Japan’s income surplus has expanded on a “single-track” structure, whereby the current account surplus leads to an increase in net external assets, which leads, in turn, to an income surplus expansion. On the other hand, in the UK and the US, the source of income balance is the “dual-track” structure where they have expanded both internal and external investments and profited from the difference between the return rate on external assets and return rate on external debts, thereby maintained income surplus (flow) even though net external assets (stock) have been on the decline.例文帳に追加

すなわち、我が国は「経常収支黒字→対外純資産増加→所得収支拡大」という「単線的」構造によって所得収支を拡大してきたのに対し、英国、米国については対外純資産（ストック）は減少しているものの、対内投資と対外投資の双方を拡大しつつ、対外資産収益率と対外負債収益率の格差を収益源とし、所得収支（フロー）の黒字を継続させてきたのであり、「複線的」構造によって所得収支を獲得しているといえる。 - 経済産業省

This Convention shall be applicable: (a) in Japan: (i) with respect to taxes withheld at source,for amounts taxable on or after 1st January of the calendar year next following that in which the Convention enters into force; and (ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after 1st January of the calendar year next following that in which the Convention enters into force; 例文帳に追加

この条約は、次のものについて適用する。(a)日本国においては、 (i)源泉徴収される租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税及び事業税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

In such event, the Convention shall cease to have effect:(a) in Japan: (i) with respect to taxes withheld at source,for amounts taxable on or after 1st January of the calendar year next following that in which the notice is given; and (ii) with respect to taxes on income which are not withheld at source and the enterprise tax, as regards income for any taxable year beginning on or after 1st January of the calendar year next following that in which the notice is given; 例文帳に追加

この場合には、この条約は、次のものにつき適用されなくなる。(a)日本国においては、(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額(ii)源泉徴収されない所得に対する租税及び事業税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得 - 財務省

The license plate lamp has a light source valve 6; a lamp body 3 for retaining the light source bulb 6; and a lens in which a plurality of lens areas for uniformly illuminating a whole license plate are provided on a surface joined to the lamp body to which a light of the light source valve 6 is income.例文帳に追加

光源バルブ６と、光源バルブを保持するランプボディ３と、ランプボディと接合され、光源バルブの光が入射する面にライセンスプレート２全体を一様に照射するための複数のレンズ領域が設けられたレンズとを有するライセンスプレートランプにおいて。 - 特許庁

Medieval kuge-ryo (landholdings of court nobles) included the land of their own residence, properties of goganji (a temple for the Imperial Family) and uji-dera temples (which had been built for praying clan's glory) and jisha-ryo (landholdings of temples and shrines), but the main source of income was their private shoen manors. 例文帳に追加

中世公家領には自己邸宅の宅地や御願寺・氏寺の敷地及び寺社領も含まれるが、収入を得るのは自家の荘園が主であった。 - Wikipedia日英京都関連文書対訳コーパス

(vi) If, before the end of each year, a resident other than a non-permanent resident or a nonresident becomes a non-permanent resident, or a non-permanent resident becomes a resident other than a non-permanent resident or a nonresident, the provisions of the preceding items shall apply to the amount of income categorized as foreign source income or domestic source income that has arisen during the period when the individual in question has been a non-permanent resident, which is paid outside Japan, and the amount remitted to Japan from abroad during the said period. 例文帳に追加

六　年の中途において、非永住者以外の居住者若しくは非居住者が非永住者となり、又は非永住者が非永住者以外の居住者若しくは非居住者となつたときは、その者がその年において非永住者であつた期間内に生じた国外源泉所得又は国内源泉所得に係る所得で国外の支払に係るもの及び当該期間内に国外から送金があつた金額について前各号の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準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

iii) A nonresident: Domestic source income listed in each item of Article 164(1) and (2) (Method of Taxation on Nonresidents) for the category of nonresident listed in the relevant item of Article 164(1 例文帳に追加

三　非居住者　第百六十四条第一項各号（非居住者に対する課税の方法）に掲げる非居住者の区分に応じそれぞれ同項各号及び同条第二項各号に掲げる国内源泉所得 - 日本法令外国語訳データベースシステム

Article 285 (1) The provision of personal services specified by a Cabinet Order prescribed in Article 161(viii)(a) (Domestic Source Income) of the Act shall be any of the following work and other provision of personal services: 例文帳に追加

第二百八十五条　法第百六十一条第八号イ（国内源泉所得）に規定する政令で定める人的役務の提供は、次に掲げる勤務その他の人的役務の提供とする。 - 日本法令外国語訳データベースシステム

While it is considered that many of jinko were Bemin (people who belonged to Yamato Court) which date back to the period before the Taika Reforms, jinpu is considered to have originated as part of Jikifu system (a kind of stipend; fuko are given as an income source) under the Ritsuryo system (a system of centralized government based on the ritsuryo code). 例文帳に追加

神戸の多くが大化前代に遡ることが出来ると考えられる所謂部民であったと考えられるのに対して、神封は律令制による食封制度の一環として成立したと考えられている。 - Wikipedia日英京都関連文書対訳コーパス

In 1607, Sumiyori OMURA, the 2nd lord of the domain annexed the lands of these families in a move known as "Goichimon Barai" to secure a source of income and shore up his position as lord of the domain. 例文帳に追加

第2代藩主・大村純頼は慶長12年（1607年）、財源確保と藩主権力強化のため、「御一門払い」と呼ばれる一門の領地没収を強制的に実行した。 - Wikipedia日英京都関連文書対訳コーパス

(a) Pension listed in Article 161(viii)(b) (Domestic Source Income): The amount that remains after deducting, from the amount of pension to be paid, the amount calculated by multiplying 60,000 yen by the number of months corresponding to the said amount of pension to be paid 例文帳に追加

イ　第百六十一条第八号ロ（国内源泉所得）に掲げる年金　その支払われる年金の額から六万円にその支払われる年金の額に係る月数を乗じて計算した金額を控除した残額 - 日本法令外国語訳データベースシステム

(i) A consideration listed in Article 161(ii) (Domestic Source Income) of the Act for the provision of the services of motion picture or theatre artistes, musicians and any other entertainers, or professional athletes, which is paid by many and unspecified persons 例文帳に追加

一　映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供に係る法第百六十一条第二号（国内源泉所得）に掲げる対価で不特定多数の者から支払われるもの - 日本法令外国語訳データベースシステム

(i) A royalty or consideration listed in Article 161(vii) (Domestic Source Income) of the Act, which falls under the category of remuneration or fee listed in Article 204(1)(i) (Withholding Liability for Remuneration, Fee, etc.) of the Act 例文帳に追加

一　法第百六十一条第七号（国内源泉所得）に掲げる使用料又は対価で法第二百四条第一項第一号（報酬、料金等に係る源泉徴収義務）に掲げる報酬又は料金に該当するもの - 日本法令外国語訳データベースシステム

A foreign corporation which has earned domestic source income listed in the items of Article 141 of the Act for the category of foreign corporations listed in the relevant items which has arisen from a profit-making business: 例文帳に追加

法第百四十一条各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で収益事業から生ずるものを有することとなつた外国法人 - 日本法令外国語訳データベースシステム

the day on which it earned domestic source income listed in the items of Article 141 of the Act for the category of foreign corporations listed in the relevant items which has arisen from a profit-making business 例文帳に追加

法第百四十一条各号に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で収益事業から生ずるものを有することとなつた日 - 日本法令外国語訳データベースシステム

Article 77-5 (1) Public notice pursuant to the provisions of Article 214, paragraph (5) (Income from Domestic Sources Received by Nonresidents Who Are Exempted from Withholding at the Source) of the Act shall be given by publishing matters listed in the items of the following paragraph in the Official Gazette. 例文帳に追加

第七十七条の五　法第二百十四条第五項（源泉徴収を要しない非居住者の受ける国内源泉所得）の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。 - 日本法令外国語訳データベースシステム

Kokushi became in charge of Shoso (warehouse) in each Gun, and deprived Gunji of the right to collect taxes as well as the authority over the suiko (government loans, often seed rice, made to peasants in Japan from the 7th through 12th centuries) which had been the Gunji's major source of income. 例文帳に追加

各郡にあった正倉の管理も国司が行うようになり、徴税権のみならず、郡司の主要な収入源であった出挙の権限も奪われる。 - Wikipedia日英京都関連文書対訳コーパス

Emperor Meiji gave Tokyo Shokonsha Shrine an estate worth 5000 koku (nominally 10,000 koku) as 'eitai saishiryo' (permanent grant of money for funeral expenses) which became a source of annual income of the shrine. 例文帳に追加

明治天皇は東京招魂社（後の靖国神社）に実質5千石（名目は1万石）の社領を「永代祭粢料」として与え、毎年の収入源とさせた。 - Wikipedia日英京都関連文書対訳コーパス

Kajishi was the principal source of income for myoshu/shokan and it was not uncommon to see cases where the amount of Kajishi exceeded that of normal nengu/jishi by several times. 例文帳に追加

加地子は、名主・荘官層の主要な収入源となり、本来の年貢・地子を上回ることも珍しくなく、年貢・地子の数倍に及ぶことすらあった。 - Wikipedia日英京都関連文書対訳コーパス

(iii) Pay or remuneration listed in Article 161(viii) (a) or (c) of the Act to be paid to a nonresident prescribed in Article 169 (Tax Base of Income Tax in the case of Separate Taxation) of the Act, which was the basis of the calculation of the amount of income tax already paid by the nonresident pursuant to the provision of Article 172 (Tax Payment by Self-Assessment Without Withholding at Source for Pay, etc.) of the Act by the time of payment of such pay or remuneration 例文帳に追加

三　法第百六十九条（分離課税に係る所得税の課税標準）に規定する非居住者に対し支払われる法第百六十一条第八号イ又はハに掲げる給与又は報酬で、その者が法第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）の規定によりその支払の時までに既に納付した所得税の額の計算の基礎とされたもの - 日本法令外国語訳データベースシステム

Article 165 The tax base and tax amount of income tax imposed on a nonresident listed in each item of paragraph (1) of the preceding Article with respect to domestic source income listed in the relevant item (hereinafter referred to as "income tax in the case of comprehensive taxation" in this Section) shall be the amount calculated with respect to the domestic source income listed in the relevant item pursuant to the method specified by a Cabinet Order and in accordance with the provisions Part II, Chapter I to Chapter IV (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the case of Residents) (excluding Article 73 to Article 77 (Medical Expenses Deduction, etc.), Article 79 (Exemption for Persons with Disabilities), Article 81 to Article 85 (Exemption for Widows (Widowers), etc.), and Article 95 (Credit for Foreign Tax)). 例文帳に追加

第百六十五条　前条第一項各号に掲げる非居住者の当該各号に掲げる国内源泉所得について課する所得税（以下この節において「総合課税に係る所得税」という。）の課税標準及び所得税の額は、当該各号に掲げる国内源泉所得について、政令で定めるところにより、前編第一章から第四章まで（居住者に係る所得税の課税標準、税額等の計算）（第七十三条から第七十七条まで（医療費控除等）、第七十九条（障害者控除）、第八十一条から第八十五条まで（寡婦（寡夫）控除等）及び第九十五条（外国税額控除）を除く。）の規定に準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 281-2 (1) The contract specified by a Cabinet Order prescribed in Article 161(i)-2 (Domestic Source Income) of the Act shall be any of the following contracts: 例文帳に追加

第二百八十一条の二　法第百六十一条第一号の二（国内源泉所得）に規定する政令で定める契約は、次に掲げる契約とする。 - 日本法令外国語訳データベースシステム

However in Japan a mixture of Buddhism and Shinto is widespread so some Japanese Buddhist monks and nuns find a source of income in such practices as exorcising spirits. 例文帳に追加

しかし、日本では神仏習合が幅広く行われているため、日本の仏教の僧侶・尼のなかには除霊などを収入源としている者も存在する。 - Wikipedia日英京都関連文書対訳コーパス

Especially for the Imperial Court and temples which were exhausted by maelstroms of war and grabs for Shoen (manor in medieval Japan) made by samurai families, to grant official rank and the Zuryomei was an essential source of income. 例文帳に追加

特に戦乱に疲弊し、武家に荘園を横領されてきた朝廷や寺院にとり、官位や受領名の授与は、貴重な収入源でもあった。 - Wikipedia日英京都関連文書対訳コーパス

Shoen koryo sei (The System of Public Lands and Private Estates) mainly based on shoen, was established in this period, and after that until the sixteenth century, shoen continued to exist as a source of income for the nobles. 例文帳に追加

荘園などを中心とした支配体制である荘園公領制はこの時期に成立し、以後、16世紀まで荘園は貴族たちの収入源として存在し続ける。 - Wikipedia日英京都関連文書対訳コーパス

For example, recently Japan and some other major countries have been using their allocated SDRs as a source of loan to the trust fund of the IMF for concessional financing to low-income countries. 例文帳に追加

もっとも、SDRの活用の仕方を工夫していくことは今後も可能であるし、必要でもある。例えば、最近日本や他のいくつかの主要国は、配分されたSDRを使ってIMFによる低所得国向け譲許的融資の財源の貢献を行っている。 - 財務省

If benefits from economic growth can reach the poor people, their quality of life and income will improve, which will in turn serve as a major source of new growth. 例文帳に追加

経済成長の恩恵を、こうした貧困層に行き渡らせることができれば、多くの人々の生計・所得が向上し、成長の大きな源となります。 - 財務省

To provide a maintenance service method and a system allowing a customer to pay a consideration to the maintenance service of an analyzing and inspecting apparatus with consent and securing an income source of the maintenance service company.例文帳に追加

分析検査装置の保守サービスに対する対価を顧客が納得して支払うことを可能とするとともに、保守サービス業者の収入源を確保できる保守サービス方法およびシステムを提供する。 - 特許庁

Further, there also exist countries where the ratio of workers' remittances to the GDP is higher than 10%. In these countries, workers' remittances have become an important source of income.例文帳に追加

また、労働者送金の対GDP比が10％を超える国も存在しており、これらの国では労働者送金が重要な所得源になっていることが分かる。 - 経済産業省