「SOURCE OF INCOME」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

The income source of the Heian nobles was not necessarily their shoen (manor in medieval Japan), but rather mainly in farmland and stipend given by the government depending on government post. 例文帳に追加

平安貴族たちの主な収入源は必ずしも荘園ではなく、むしろ官職に応じて国家から給与される田地や禄などが主要収入であった。 - Wikipedia日英京都関連文書対訳コーパス

From the late eleventh to the twelfth century in the late Heian Period, shoen and chigyo-koku (provincial fiefdom) increased, and they could not be ignored as a source of income for Heian nobles. 例文帳に追加

平安後期の11世紀後半から12世紀になると、急速に荘園や知行国が増加していき、平安貴族たちの収入源として無視できないものになる。 - Wikipedia日英京都関連文書対訳コーパス

In addition, regarded as financial resources for provincial governors' salary, Kugaito (local source of revenue) was separated from Shozei in 745 and used as the fund for managing Suiko, which created a direct relationship between the income through Suiko and the provincial governors' salary. 例文帳に追加

更に745年の国司の給与の財源として公廨稲が正税から分離されて、出挙の運用原資として用いられるようになった事で出挙と国司の収入が直接関係するようになった。 - Wikipedia日英京都関連文書対訳コーパス

To provide a game machine providing a game parlor with a new income source obtained from the game machine, improving the sales of the game parlor and stabilizing the profits.例文帳に追加

遊技店に対し、遊技機から得ることができる新たな収入源を提供し、遊技店の売上げを向上させ、収益の安定を図ることができる遊技機を提供する。 - 特許庁

Eventually, such planned asset investments will be a source of income for the households. Therefore, it can be said that the households may be depending more on external financial assets than what the current data on external financial assets owned by the households shows.例文帳に追加

年金資産は将来的に家計の所得源となるため、家計の潜在的な対外金融資産への依存度は、現時点の家計金融資産の対外依存度よりも高いと考えることができる。 - 経済産業省

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment 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) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) 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

第百八十条の二　第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資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。）又は第五号（国内源泉所得）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

(viii) Article 37 (Exclusion from Deductible Expenses of Contribution) of the Act: The amount of stated capital, etc. prescribed in paragraph (1) of the said Article shall be the amount calculated by multiplying the amount of the foreign corporation's stated capital, etc. by the rate of the value of all of the foreign corporation's assets located in Japan (in the case of a foreign corporation which conducts a business in Japan, including its assets located outside Japan that pertain to the said business conducted in Japan) of the value of all of the foreign corporation's assets in the world, and the amount of income prescribed in the said paragraph shall be the amount of income categorized as domestic source income prescribed in Article 142 of the Act; 例文帳に追加

八　法第三十七条（寄附金の損金不算入）　同条第一項に規定する資本金等の額は、外国法人の資本金等の額にその外国法人の総資産の価額のうちにその外国法人の国内にある総資産（国内において事業を行う外国法人については、その外国法人の国外にある資産で当該国内において行う事業に係るものを含む。）の価額の占める割合を乗じて計算した金額とし、同項に規定する所得の金額は、法第百四十二条に規定する国内源泉所得に係る所得の金額とする。 - 日本法令外国語訳データベースシステム

Article 331 (1) A person who intends to obtain a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment: 例文帳に追加

第三百三十一条　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）の証明書の交付を受けようとする者は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出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

Shares of the said merging corporation or the said parent corporation (excluding shares of a parent corporation (limited to a foreign corporation) issued for a foreign corporation which is a shareholder, etc. of the merged corporation through a merger carried out by a domestic corporation (excluding the parent corporation's shares managed in a domestic business prescribed in Article 188(7) (Calculation of the Amount of Income Categorized as Domestic Source Income of Foreign Corporations) issued for a foreign corporation listed in items (i) through (iii) of Article 141 (Tax Base of Corporation Tax on Income for Each Business Year in the case of Foreign Corporations) of the Act) issued 例文帳に追加

交付を受けた当該合併法人の株式又は当該親法人の株式（内国法人の行つた合併により被合併法人の株主等である外国法人が交付を受けた親法人（外国法人に限る。）の株式（法第百四十一条第一号から第三号まで（外国法人に係る各事業年度の所得に対する法人税の課税標準）に掲げる外国法人が交付を受けた第百八十八条第七項（外国法人の国内源泉所得に係る所得の金額の計算）に規定する国内事業管理親法人株式を除く。）を除く。） - 日本法令外国語訳データベースシステム

(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item; 例文帳に追加

十　法第四十条（法人税額から控除する所得税額の損金不算入）　同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（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）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム

In Japan, household incomes from the start have been at a low level and because globalization has further decreased the labor distribution ratio it is important to further strengthen the income distribution structure by expanding investment income, such as interest and dividends, as well as through more effective management of pension funds, which are the source of funds for social benefits.例文帳に追加

我が国では、家計所得の水準がそもそも低く、またグローバル化の進展に伴って労働分配率も低下していることから、利子・配当等投資所得を拡大するとともに社会給付の原資となる年金基金の運用を効率化することで、所得分配構造をより堅固なものにしていくことが重要である。 - 経済産業省

Article 190 The dividend, etc. specified by a Cabinet Order prescribed in Article 144 (Credit for Income Tax) of the Act shall be the dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Income Tax Act which a foreign corporation listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act receives other than those attributable to the said person's business conducted in Japan at any fixed places for conducting a business prescribed in Article 141(i) of the Act. 例文帳に追加

第百九十条　法第百四十四条（所得税額の控除）に規定する政令で定める配当等は、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人が支払を受ける所得税法第百六十一条第五号（国内源泉所得）に掲げる配当等で、その者の法第百四十一条第一号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの以外のものとする。 - 日本法令外国語訳データベースシステム

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、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

with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and (c) with respect to other taxes, as regards taxes levied on or after 1 January in the calendar year next following that in which the notice is given 2 Notwithstanding paragraph 1, each Contracting Party shall remain bound by Article 8 with respect to any information provided and received by the competent authority of the Contracting Party under this Agreement 例文帳に追加

その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に課される租税 ２１の規定にかかわらず、各締約者は、この協定に基づき当該締約者の権限のある当局が提供し、及び受領した情報について、引き続き第八条の規定に拘束される。 - 財務省

Looking at the relations between net external assets and current account, while (i) Japan has accumulated net external assets as a result of cumulative current account surplus and recorded income surplus (flow), which is the product of incremental net external assets (stock) as income source (Figure 3.4.18), (ii) the UK and the US have recorded income surpluses even though their current accounts have been in the red continuously since the 1980s and the balance of net external assets has been decreasing (Figures 3.4.19 & 3.4.20).例文帳に追加

さらに、対外純資産と経常収支の関係について見ると、①我が国は経常収支黒字の累積の結果として対外純資産を積上げ、対外純資産（ストック）の増加を収益源として果実である所得収支（フロー）を計上してきた（第3‑4‑18図）のに対して、②英国、米国は1980年代以降経常収支赤字を続けており、対外純資産残高は減少を続けているにもかかわらず、所得収支の黒字を計上してきた（第3‑4‑19図、第3‑4‑20図）、ことが分かる。 - 経済産業省

Article 333 (1) A person who has obtained a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall, in the case prescribed in Article 214(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment, and notify the payer of domestic source income to whom the person has presented the certificate to that effect without delay: 例文帳に追加

第三百三十三条　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）の証明書の交付を受けている者は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これを納税地の所轄税務署長に提出するとともに、その者が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知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

(ii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a nonresident, with regard to the application of the provisions of Article 172 and Article 214 of the Income Tax Act to the said nonresident: in Article 172(1) of the said Act, the phrase "Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations)" shall be deemed to be replaced with "Part IV, Chapter V (Withholding at Source of Income of Nonresidents or 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)," and the phrase "Part IV, Chapter V" shall be deemed to be replaced with "Part IV, Chapter V or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation"; in Article 214(1), the phrase "Article 212(1) (Withholding Liability)" shall be deemed to be replaced with "Article 212(1) (Withholding Liability) 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)." 例文帳に追加

二　芸能人等の役務提供報酬の支払を受ける者が非居住者である場合における当該非居住者に対する所得税法第百七十二条及び第二百十四条の規定の適用については、同法第百七十二条第一項中「源泉徴収）」とあるのは「源泉徴収）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、「次編第五章の」とあるのは「次編第五章又は租税特別措置法第四十二条第一項の」と、同法第二百十四条第一項中「源泉徴収義務）」とあるのは「源泉徴収義務）及び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）」とする。 - 日本法令外国語訳データベースシステム

(vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income. 例文帳に追加

七　法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその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

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

During the time between the beginning of the internal disturbances between the Northern and Southern Courts and the shitaji chubun (the territorial division of the land, shoen, between competing central and local claimants) which was handled according to the Jisha honjoryo no koto Act, the land and land rights of a large number of kuge-ryo territories outside the capital area (Kyoto and the neighboring regions) were unlawfully seized by local warriors ('bushi') and no longer functioned as chigyo ('fuchigyo'), thus plundered ex-chigyo remained nominal and ceased to be the source of income for its lawful proprietors. 例文帳に追加

南北朝の内乱から寺社本所領事による下地中分の過程で京都周辺以外の公家領の多くは「不知行」化されて収入が全く入ってこない名目上だけの存在となる。 - Wikipedia日英京都関連文書対訳コーパス

In addition to this, the source of income of the lords included, as well as revenue from the court or revenue from each change of land lease, the royalties of the lords' water wheel, bakery, grape compressor for wine making and so on or fees for hunting and pig-breeding and so on in the lords' forest. 例文帳に追加

領主の収入源には、この他にも（法廷収入や借地の変更契約ごとの収入と同様に）領主の持つ水車・製パン所・ワイン圧搾機などの使用料や領主の森での狩猟権料・ブタ飼育権料などが含まれていた。 - Wikipedia日英京都関連文書対訳コーパス

In ancient times, in addition to shinden (also referred to as kanda; land held by a shrine) and jiden (also referred to as terada; land held by a temple), fuko (households of temples and shrines) granted by the Ritsuryo state (state based on ritsuryo code in the seventh century) and the early time shoen (estate) which was established by konden (development of fallow land or creation of new rice paddies) were the main source of income for the temples and shrines (Some big temples and shrines had systems such as zojishi (officials responsible for building temples, and shingun - also referred to as kamikoori; deity district). 例文帳に追加

古代においては自前の神田・寺田に加え、律令国家によって給付された封戸や墾田開発によって成立した初期荘園が寺社の大きな収入源であった（一部の大寺院・大神社には造寺司や神郡の制度もあった）。 - Wikipedia日英京都関連文書対訳コーパス

(2) Where payment of domestic source income prescribed in the preceding paragraph is made outside Japan, if the person who makes the said payment has his/her domicile or residence in Japan or has an office, place of business or any other place equivalent thereto in Japan, the provision of the said paragraph shall be applied by deeming that the person pay the domestic source income in Japan. In this case, the phrase "no later than the tenth day of the month" in the said paragraph shall be deemed to be replaced with "no later than the last day of the month." 例文帳に追加

２　前項に規定する国内源泉所得の支払が国外において行なわれる場合において、その支払をする者が国内に住所若しくは居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するときは、その者が当該国内源泉所得を国内において支払うものとみなして、同項の規定を適用する。この場合において、同項中「翌月十日まで」とあるのは、「翌月末日まで」とする。 - 日本法令外国語訳データベースシステム

This Protocol shall be applicable:(a) in Japan:(i) with respect to taxes withheld at source:(aa) for amounts taxable on or after 1st July of the calendar year in which the Protocol enters into force, if the Protocol enters into force before 1st July of a calendar year; or(bb) for amounts taxable on or after 1st January of the calendar year next following the year in which the Protocol enters into force, if the Protocol enters into force after 30th June of a calendar year; and(ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1st January of the calendar year next following that in which the Protocol enters into force; 例文帳に追加

この議定書は、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、(aa) この議定書がある年の六月三十日以前に効力を生ずる場合には、その年の七月一日以後に租税を課される額(bb) この議定書がある年の七月一日以後に効力を生ずる場合には、その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に関しては、この議定書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

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income. 例文帳に追加

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその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

In such event, the Convention shall cease to have effect: a) in the case of Japan: (i) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following the expiration of the six month period; (ii) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1January in the calendar year next following the expiration of the six month period; and (iii) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following the expiration of the six month period; 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)日本国については、 (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(iii)その他の租税に関しては、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開始する各課税年度の租税 - 財務省

This Convention shall be applicable: (a) in Japan: (i) with respect to taxes withheld at source: (aa) for amounts taxable on or after July 1of the calendar year in which the Convention enters into force, if the Convention enters into force before April 1 of a calendar year; or (bb) for amounts taxable on or after January1 of the calendar year next following the year in which the Convention enters into force, if the Convention enters into force after March 31 of a calendar year; 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 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、(aa)この条約がある年の三月三十一日以前に効力を生ずる場合には、その年の七月一日以後に租税を課される額(bb)この条約がある年の四月一日以後に効力を生ずる場合には、その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

(i) A consideration or remuneration listed in Article 161(ii) or (viii)(a) (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又は第八号イ（国内源泉所得）に掲げる対価又は報酬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

It is pointed out that a lot of Rienjo are remaining in the silkworm-raising districts, because a source of income for wife was secured after the divorce in the regions where the people were mainly engaged in sericulture, silk reeling, and textile manufacture, all of which were supported by female labor. 例文帳に追加

女性の労働力によって支えられている養蚕や製糸・織物業が主体となっている地域では離婚後も女性の収入源が確保されているため、離縁状は養蚕地帯において多く残されていることが指摘されている。 - Wikipedia日英京都関連文書対訳コーパス

The device is provided with an address table 13 consisting of an Outgoing table for accumulating a transmission source address, a conversion address and a destination address of sent packet for each port, and an Income table for retaining the address of the network device connected to the port.例文帳に追加

ポートごとに、送出されたパケットの発信元アドレス、変換アドレス及び宛て先アドレスを蓄積するＯｕｔｇｏｉｎｇテーブルと、そのポートに接続されているネットワーク機器のアドレスを保持するＩｎｃｏｍｅテーブルとからなるアドレステーブル１３を設ける。 - 特許庁

Article 306 (1) A corporation that has obtained a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall, in the case prescribed in Article 180(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment concerning corporation tax, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay: 例文帳に追加

第三百六条　法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知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) Interest, etc. listed in Article 161(iv) (Domestic Source Income), which is interest on bearer government or company bonds or distribution of profit based on a bearer beneficiary certificate of a loan trust, bond investment trust or publicly offered bond investment trust: The amount received 例文帳に追加

一　第百六十一条第四号（国内源泉所得）に掲げる利子等のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配　その支払を受けた金額 - 日本法令外国語訳データベースシステム

(ii) A person who falls under the category of nonresident listed in Article 164(1)(ii) (in the case of a partner individual; limited to such person specified by a Cabinet Order): Domestic source income specified in the preceding item, which is attributed to a business related to construction work, etc. prescribed in Article 164(1)(ii) that is conducted by the person in Japan 例文帳に追加

二　第百六十四条第一項第二号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）　前号に定める国内源泉所得のうち、その者が国内において行う同項第二号に規定する建設作業等に係る事業に帰せられるもの - 日本法令外国語訳データベースシステム

(iii) A person who falls under the category of nonresident listed in Article 164(1)(iii) (in the case of a partner individual; limited to such person specified by a Cabinet Order): Domestic source income prescribed in item (i), which is attributed to a business conducted by the person in Japan via an agent, etc. prescribed in Article 164(1)(iii). 例文帳に追加

三　第百六十四条第一項第三号に掲げる非居住者に該当する者（組合員である者にあつては、政令で定めるものに限る。）　第一号に定める国内源泉所得のうち、その者が国内において同項第三号に規定する代理人等を通じて行う事業に帰せられるもの - 日本法令外国語訳データベースシステム

Article 288 The contract specified by a Cabinet Order prescribed in Article 161(xii) (Domestic Source Income) of the Act shall be a contract in which one party promises to make a capital contribution to the business of the counter party and the counter party promises to allocate profit arising from the said business. 例文帳に追加

第二百八十八条　法第百六十一条第十二号（国内源泉所得）に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。 - 日本法令外国語訳データベースシステム

Article 182 The prize money specified by a Cabinet Order prescribed in Article 138(viii) (Domestic Source Income) of the Act shall be money and goods or any other economic benefit that is paid as a prize for the advertisement of a business conducted in Japan. 例文帳に追加

第百八十二条　法第百三十八条第八号（国内源泉所得）に規定する政令で定める賞金は、国内において行なわれる事業の広告宣伝のために賞として支払う金品その他の経済的な利益とする。 - 日本法令外国語訳データベースシステム

Article 183 The contracts specified by a Cabinet Order prescribed in Article 138(ix) (Domestic Source Income) of the Act shall be a life insurance contract, a casualty insurance contract or a contract for mutual aid similar thereto which specify the payment of pensions. 例文帳に追加

第百八十三条　法第百三十八条第九号（国内源泉所得）に規定する政令で定める契約は、生命保険契約、損害保険契約又はこれらに類する共済に係る契約であつて、年金を給付する定めのあるものとする。 - 日本法令外国語訳データベースシステム

Article 184 The contract specified by a Cabinet Order prescribed in Article 138(xi) (Domestic Source Income) of the Act shall be a contract in which one party promises to make a capital contribution to the business of the counter party and the counter party promises to allocate profit arising from the said business. 例文帳に追加

第百八十四条　法第百三十八条第十一号（国内源泉所得）に規定する政令で定める契約は、当事者の一方が相手方の事業のために出資をし、相手方がその事業から生ずる利益を分配することを約する契約とする。 - 日本法令外国語訳データベースシステム

in India:(i) with respect to taxes withheld at source, for amounts paid or credited on or after 1st April of the calendar year next following that in which the Protocol enters into force; and(ii) with respect to taxes on income for any previous year beginning on or after 1st April of the calendar year next following that in which the Protocol enters into force. 例文帳に追加

インドにおいては、 (ⅰ) 源泉徴収される租税に関しては、この議定書が効力を生ずる年の翌年の四月一日以後に支払われ、又は貸記される額 (ⅱ) この議定書が効力を生ずる年の翌年の四月一日以後に開始する各課税年度の所得に対する租税 - 財務省

To realize a franchise system of a rent-a-car business and a business model that collects fixed franchise charges from franchisees and uses the charges as an income source via vehicle registration, reservation acceptance and vehicle management systems of a rent-a-car connected with the Internet.例文帳に追加

インターネットに接続されたレンタカーの車輌登録、予約受付、車輌管理システムを介してレンタカー事業のフランチャイズシステムと一定のフランチャイズ料をフランチャイジーから徴収し、それを収益源とするビジネスモデルを実現する。 - 特許庁

In general, emerging nations tend to be hesitant about measures such as reducing the source-country taxation of investment income, because of their desire to secure as much tax revenue as possible. It‟s important for us to talk to them effectively so that they would agree to start negotiations for revising the bilateral tax treaties (see Table 5-2-2-6).例文帳に追加

一般に、新興国は税収確保のため、投資所得に対する源泉地国における限度税率の引下げ等に消極的であることから、今後は、新興国等が日本との既存の租税条約の改定交渉に応じるよう効果的に働きかけることが重要である（第5-2-2-6 表）。 - 経済産業省

Ensuring employment and income is necessary for young people and children to be secure. It is important to build a society that can provide high-quality medical and long-term care services through ‘Community General Support’, along with the establishment of businesses that become a source of economic activities and employment opportunities.例文帳に追加

若者や子どもが定住するためには雇用と所得の確保が必要。経済活動や雇用機会の源泉となる産業の定着を図るとともに、 「地域包括ケア」を通じ、良質な医療・介護等サービスが受けられる社会を構築することが重要。 - 厚生労働省

i) A person who falls under the category of nonresident listed in Article 164(1)(i) (Nonresidents Having Permanent Establishments in Japan) (in the case of a person who is a partner engaged in a partnership contract prescribed in Article 161(i)-2 (Domestic Source Income) (including a person similar thereto who is specified by a Cabinet Order) (hereinafter referred to as a "partner individual" in this paragraph); limited to such person specified by a Cabinet Order): Domestic source income listed in Article 161(i)-2, (ii), (iii), (vi), (vii), (viii)(a) (excluding the part pertaining to pay) or (x) (excluding that specified by a Cabinet Order 例文帳に追加

一　第百六十四条第一項第一号（国内に恒久的施設を有する非居住者）に掲げる非居住者に該当する者（第百六十一条第一号の二（国内源泉所得）に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である者（以下この項において「組合員である者」という。）にあつては、政令で定めるものに限る。）　第百六十一条第一号の二、第二号、第三号、第六号、第七号、第八号イ（給与に係る部分を除く。）又は第十号に掲げる国内源泉所得（政令で定めるものを除く。） - 日本法令外国語訳データベースシステム

(5) With respect to domestic source income listed in Article 161(i)-2 to be distributed as prescribed in the said paragraph, in the case where a nonresident or foreign corporation that is a partner engaged in a partnership contract prescribed in the said item (including a person similar thereto who is specified by a Cabinet Order) receives money or any other assets (hereinafter referred to as "money, etc." in this paragraph) as the domestic source income arising during the accounting period specified in the said partnership contract or any other period similar thereto (in the case where such period is longer than one year: each term set by dividing the period by one year each since the first day of the period (including the last term that is shorter than one year, if any); hereinafter referred to as the "accounting period" in this paragraph), the provisions of this Act shall be applied by deeming that the person who makes the said distribution makes payment of the domestic source income, and deeming that payment has been made as of the day on which the said money, etc. has been paid (in the case where the money, etc. pertaining to the domestic source income has not yet been paid within two months from the day following the end of the accounting period: as of the last day of the two-month period). 例文帳に追加

５　第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員（これに類する者で政令で定めるものを含む。）である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間（これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）。以下この項において「計算期間」という。）において生じた当該国内源泉所得につき金銭その他の資産（以下この項において「金銭等」という。）の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日（当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日）においてその支払があつたものとみなして、この法律の規定を適用する。 - 日本法令外国語訳データベースシステム

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

この協定は、次のものについて適用する。(a)日本国については、(i)源泉徴収される租税に関しては、この協定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に関しては、この協定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(iii)その他の租税に関しては、この協定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租税 - 財務省