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

LOCAL TAX ELECTRONIC DECLARATION SYSTEM, LOCAL TAX ELECTRONIC DECLARATION METHOD, RETRIEVAL METHOD OF LOCAL TAX DECLARATION STATE, AND LOCAL TAX ELECTRONIC DECLARATION PROGRAM例文帳に追加

地方税電子申告システム、地方税電子申告方法、地方税申告状況検索方法、および地方税電子申告プログラム - 特許庁

the state of the collection of tax being merciless and strict 例文帳に追加

税金などの取立てがむごくきびしいこと - EDR日英対訳辞書

The nengu (annual tribute, land tax) on tax-exempt rice fields and kuji (public duties) were the sources of their incomes, and they were exempted from all or part of the land tax to be paid to the state. 例文帳に追加

その免田（荘田）の年貢や公事を自己の収入とし、国家に対しては租税の一部またはすべてが免除された。 - Wikipedia日英京都関連文書対訳コーパス

(3) A profit and loss state, a tax state and a transaction state can be always grasped.例文帳に追加

３）損益状態、税金状態および取引状態がいつでも把握できる。 - 特許庁

Washington state does not have a personal or corporate income tax.例文帳に追加

ワシントン州には、個人所得税や法人所得税はない。 - 旅行・ビジネス英会話翻訳例文

The current state tax rate is a flat 4.5 percent for all incomes.例文帳に追加

現行の州税率は所得にかかわりなく一律4.5％だ。 - 旅行・ビジネス英会話翻訳例文

But for shoen, the state was unable to carry out such tax-related land surveys, or indeed to assess taxes at all. 例文帳に追加

しかし、荘園に関しては、課税のための調査も課税もできない。 - Wikipedia日英京都関連文書対訳コーパス

Originally it was a notion coupled with fudoso (public repository to store rice tax, which was not allowed to be consumed without a permission of Daijokan, Grand Council of State). 例文帳に追加

本来は不動倉と対になる概念である。 - Wikipedia日英京都関連文書対訳コーパス

(ix) Article 38 (Exclusion from Deductible Expenses of Corporation Tax, etc.) of the Act: The corporation tax prescribed in paragraph (1) of the said Article and the tax listed in each item of paragraph (2) of the said Article (hereinafter referred to as "corporation tax, etc." in this item) shall include those equivalent to corporation tax, etc. imposed by a foreign government or a local public entity of that state; 例文帳に追加

九　法第三十八条（法人税額等の損金不算入）　同条第一項に規定する法人税及び同条第二項各号に掲げる租税（以下この号において「法人税等」という。）は、外国又はその地方公共団体により課される法人税等に相当するものを含むものとする。 - 日本法令外国語訳データベースシステム

As a 501(c)3 entity, the Foundation is generally exempt from US federal income tax as well as Colorado State income tax. 例文帳に追加

501(c)3 に 適合する団体として、Foundationはアメリカ合衆国連邦所得税ならびにコロラド州所得税を一般に免除されています。 - FreeBSD

Under the dynastic nation-state, as long as Zuryo paid the specified tax to Kyoto, they could take the rest of the tax as their own income. 例文帳に追加

王朝国家体制の下では、受領は規定の租税を京進さえすれば、残余の租税を自らの収入とすることができた。 - Wikipedia日英京都関連文書対訳コーパス

Originally, unlike jinko, only Yo (tax in kind), Cho (tributes), and allocated job were imposed on jinfuko, under the provision for fuko in Fuyaku ryo (tax law); they paid half of denso (rice field tax) to the shrine, and another half to the state. 例文帳に追加

当初は神封戸は神戸とは違い、賦役令の封戸に関する規定によって庸調及び課役のみを負担して田租の半分は神社に残りは国家に納めていたと考えられている。 - Wikipedia日英京都関連文書対訳コーパス

For this reason, the government founded the Land Tax Bureau between the Ministry of Home Affairs and the Ministry of Finance in1875 and changed its policy to moving agressively for advancing the land-tax reform centering on the newly created Land Tax Reform Bureau (No. 32 of the Transmittal of Dajokan [Grand Council of State] of 1875).例文帳に追加

このため政府は、1875年に内務省及び大蔵省の両省間に地租改正事務局を設置し、これを中心として改租を強力に進めるよう方針転換した（明治8年太政官達第32号）。 - Wikipedia日英京都関連文書対訳コーパス

If the actual tax refund based on State Council Notification No. 18 was construed as a de facto tax deduction, the tax refund could not be viewed as a producer subsidy under GATT Article III:8(b) and may be a measure not conforming to the exception clause of GATT Article III:2.例文帳に追加

すなわち、本還付はGATT 第３条８項⒝上の生産者補助金にはあたらず、GATT 第３条２項の例外には該当しないという疑いがあった。 - 経済産業省

Jintozei (primitive taxes which were imposed individually) were the core financial resources in the tax system of Japan until around the 10th century, when the taxation system was converted from an individual tax imposition system to a land tax imposition system: this conversion was triggered by the collapse of the system of complete state ownership of land and citizens, after the managing system based on the family register and Keicho (the yearly tax registers) had collapsed. 例文帳に追加

日本の税体系は，10世紀頃の籍帳支配崩壊に伴う公地公民制の崩壊をうけて，課税が個別的人身賦課方式から土地賦課方式へ転換されるまで，人頭税を財源の中心とするものであった。 - Wikipedia日英京都関連文書対訳コーパス

He became sozei gonnokami (the principle officer of tax), then in May, ekitei gonnnokami (the principle officer of posts) concurrently, and proposed Daijokan (Grand Council of State) to establish a postal system. 例文帳に追加

-租税権正、5月には駅逓権正兼任となり、太政官に郵便制度創設を建議。 - Wikipedia日英京都関連文書対訳コーパス

This system is called the local tax manager system, which constitutes a foundation of the system of the dynasty state as a regime. 例文帳に追加

これを負名体制といい、負名体制を基盤とする国家体制が王朝国家体制である。 - Wikipedia日英京都関連文書対訳コーパス

As for the tax system, taxes in kind or service were adopted and state finances started to become more stable. 例文帳に追加

租・庸・調の税制が整備され、国家財政が支えられるようになった。 - Wikipedia日英京都関連文書対訳コーパス

(Law of Handen Shuju (land ownership)): A family registration system of ancient times and keicho (yearly tax registers) were prepared and the state-owned public land was lent to the public. 例文帳に追加

（班田収授の法）古代の戸籍制度と計帳を作成し、公地を公民に貸し与える。 - Wikipedia日英京都関連文書対訳コーパス

It was taken before the VAT for the state and once the tax was paid, the system refunded.例文帳に追加

これは州の付加価値税の前取りとされており、同税を納めると還付される制度となっていた。 - 経済産業省

A company that is a resident of a Contracting State and that has a permanent establishment in the other Contracting State or that is subject to tax in that other Contracting State on its income that may be taxed in that other Contracting State under Article 6 or under paragraph1 or 2 of Article 13 may be subject in that other Contracting State to a tax in addition to any tax that maybe imposed in that other Contracting State in accordance with the other provisions of this Convention. 例文帳に追加

一方の締約国の居住者である法人で、他方の締約国内に恒久的施設を有するもの又は第六条若しくは第十三条１若しくは２の規定に従い他方の締約国においてその所得について租税を課されるものに対しては、当該他方の締約国において、この条約の他の規定に従って課される租税に加えて租税を課することができる。 - 財務省

(i) Specified foreign corporation with less tax burden: A foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan 例文帳に追加

一　特定軽課税外国法人　その本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国法人をいう。 - 日本法令外国語訳データベースシステム

(iii) Where foreign corporation tax rates in the state of the head office increase in accordance with the amount of income, the amount of foreign corporation tax set forth in (a) of the preceding item shall be the amount calculated based on the highest rates out of such tax rates 例文帳に追加

三　その本店所在地国の外国法人税の税率が所得の額に応じて高くなる場合には、前号イの外国法人税の額は、これらの税率をこれらの税率のうち最も高い税率であるものとして算定した外国法人税の額とすることができる。 - 日本法令外国語訳データベースシステム

Article 72 (1) The right of the State to collect a national tax (hereinafter referred to as the "right of collection of a national tax" in this Section) shall be extinguished by prescription if it is not exercised within five years from the statutory due date for payment of the national tax (in the case of a national tax to be paid based on a reassessment or determination, etc. set forth in paragraph (1), item (i) of the preceding Article, from the day on which the decision, etc. or the reassessment prescribed in said item was made; in the case of a national tax to be paid by reason of an overstatement of the tax amount equivalent to the amount of a refund based on a return form for a refund claim, as well as the expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of delinquent tax due to default on a stamp tax, from the day on which the tax liability was established; the same shall apply in paragraph (3) of the following Article). 例文帳に追加

第七十二条　国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（前条第一項第一号に掲げる更正決定等により納付すべきものについては、同号に規定する裁決等又は更正があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。 - 日本法令外国語訳データベースシステム

Fumyo means a form of collecting tax or a contractor for collecting tax under the system of the dynasty state which began sometime around the Heian period of Japan. 例文帳に追加

負名（ふみょう）とは、日本の平安時代ごろから始まる王朝国家体制のもとでの租税収取形態または租税収取を請け負った者をいう。 - Wikipedia日英京都関連文書対訳コーパス

In the Imperial Court, dai-keicho (the grand yearly tax registers), shozeicho (balance sheets of tax rice), chocho (list of choyo [tribute and labor]) and choshucho (report of affairs of state) submitted by Kokushi (provincial governors) in various places at fixed times of the year were particularly called shidonokumon. 例文帳に追加

朝廷においては、特に毎年一定の時期に各地の国司から提出される大計帳・正税帳・調帳・朝集帳を四度公文（しどのくもん/よどのくもん）と呼んだ。 - Wikipedia日英京都関連文書対訳コーパス

With respect to expenditures, the draft budget reflects the results of various reforms that the Cabinet has been working on, such as medical system reform, the Three-part Reform Package (i.e., reforms on state subsidies, local allocation tax, and allocation [including transference] of tax revenue sources), and reforms to reduce total personnel expenses for public employees.例文帳に追加

歳出面については、医療制度改革、国と地方の「三位一体の改革」、公務員総人件費改革など、内閣として取り組んできた様々な改革の成果を反映いたしました。 - 財務省

5. With regard to the Reform of the Three Major Policies on state subsidies, local allocation tax, and allocation (including transference) of tax revenue sources, we have had the results of the reform reflected in the FY2004 budget.例文帳に追加

５また、補助金、地方交付税、税源移譲を含む税源配分の在り方に関する、いわゆる三位一体の改革については、その成果を平成十六年度予算に反映させたところであります。 - 財務省

Article 66-4-2 (1) Where a domestic corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency (including the cases where a foreign corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the competent authority of the other Contracting State which is related to the foreign corporation), the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax. 例文帳に追加

第六十六条の四の二　内国法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合（外国法人が租税条約の規定に基づき当該外国法人に係る条約相手国の権限ある当局に対し当該租税条約に規定する申立てをした場合を含む。）には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、これらの申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（これらの申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、これらの申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(i) The amount of income which shall not be included in the corporate income tax base for the relevant business year under the laws and regulations of the state of the head office 例文帳に追加

一　その本店所在地国の法令により当該各事業年度の法人所得税の課税標準に含まれないこととされる所得の金額 - 日本法令外国語訳データベースシステム

Tax exemption for kanmotsu needed the approval from Daijokan (Grand Council of State) and Minbusho and so kokumen sho was basically zatsueki menden which approved the exemption of odd-job tasks. 例文帳に追加

官物の不輸は太政官・民部省の許可が必要なため、国免荘は基本的に雑役の免除を認めた雑役免田だった。 - Wikipedia日英京都関連文書対訳コーパス

In the Meiji period, uprisings in objection to the policies of the new government, including choheirei hantai ikki (conscription ordinance objection uprising), kaihorei hantai ikki (edict of Grand Council of State objection uprising), and chiso kaisei hantai ikki (land-tax reform objection reform), occurred. 例文帳に追加

明治には新政府の政策に反対する徴兵令反対一揆や解放令反対一揆、地租改正反対一揆が起こる。 - Wikipedia日英京都関連文書対訳コーパス

Opinions denying the latter were proposed, but according to the latter opinion, the state of the national control and tax-collecting systems during the medieval period could be understood more concretely. 例文帳に追加

後者には異論も出されているが、この見解に従えば、中世期の支配・収取のあり方をより具体的に理解することができる。 - Wikipedia日英京都関連文書対訳コーパス

This kind of tax collection system was called the fumyo system and formed the basis of the system of the dynasty state which had its origin during this period. 例文帳に追加

こうした租税収取体制を負名体制といい、この時期に始まった王朝国家体制の基礎となった。 - Wikipedia日英京都関連文書対訳コーパス

Furthermore, from the eleventh to twelfth century, cessation of state power, such as fuyu (tax exemptions) and zoyakumen (exception from all levies except regular land taxes) for contributors was not conducted on donated shoen (manors based on donation). 例文帳に追加

また、11～12世紀の寄進型荘園のように、田地の不輸や寄作者の雑役免といった国家的諸権限の割譲もなかった。 - Wikipedia日英京都関連文書対訳コーパス

The main objective of haihan-chiken was to enable the new government to collect nengu (land tax), in other words to establish a centralized administrative system and stabilize state finance. 例文帳に追加

廃藩置県の主目的は年貢を新政府にて取り総める、即ち中央集権を確立して国家財政の安定を目的としたものである。 - Wikipedia日英京都関連文書対訳コーパス

From the time of Naganori, the impoverishment of the financial state aggravated within the Shibamura Domain, and in the end of 1768 a petition seeking land tax reduction or exemption occurred. 例文帳に追加

藩内においても長教の時代から藩財政の窮乏化が深刻化し、明和5年（1768年）末には年貢減免を求める強訴が発生する。 - Wikipedia日英京都関連文書対訳コーパス

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

(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

but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: 例文帳に追加

その租税の額は、当該配当の受益者が他方の締約国の居住者である場合には、次の額を超えないものとする。 - 財務省

Based upon them, portfolio analysis/balance sheet (current state analysis), insurance analysis, and portfolio modeling/tax measures are taken.例文帳に追加

これらに基づき、ポートフォリオ分析・バランスシート（現状分析）、保険分析、ポートフォリオモデリング・税務対策を行う。 - 特許庁

Developing countries have expressed concern that the expansion of electronic commerce will lead to a reduction in state tax revenues.例文帳に追加

特に途上国からは、電子商取引の発展により、課税面での国家の歳入が減少するのではないかとの懸念が表明されている。 - 経済産業省

State-run developers are having difficulty in raising funds. The government is taking measures such as emergency loans, tax abatement and others.例文帳に追加

国営開発会社の資金繰りは厳しくなっており、政府は緊急融資、課税の引き下げ等の対策を講じている。 - 経済産業省

Where, pursuant to any provisions of this Convention, a Contracting State reduces the rate of tax on, or exempts from tax, income of a resident of the other Contracting State and under the laws in force in that other Contracting State the resident is subjected to tax by that other Contracting State only on that part of such income which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such income as is remitted to or received in that other Contracting State. 例文帳に追加

この条約の規定に従い一方の締約国が他方の締約国の居住者の所得に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該居住者が、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

Where, pursuant to any provision of this Agreement, a Contracting State reduces the rate of tax on, or exempts from tax, income of a resident of the other Contracting State and under the laws in force in that other Contracting State the resident is subjected to tax by that other Contracting State only on that part of such income which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such income as is remitted to or received in that other Contracting State. 例文帳に追加

この協定の規定に従い一方の締約国が他方の締約国の居住者の所得に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該居住者が、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

Where under this Convention any income, profits or gains are relieved from tax in a Contracting State and, under the law in force in the other Contracting State, an individual, in respect of that income or those profits or gains, is exempt from tax by virtue of being a temporary resident of that other Contracting State within the meaning of the applicable law of that other Contracting State, then the relief to be allowed under the Convention in the first- mentioned Contracting State shall not apply to the extent that that income or those profits or gains are exempt from tax in the other Contracting State. 例文帳に追加

この条約に従い一方の締約国において所得、利得又は収益に対する租税が軽減され、又は免除される場合において、個人が、他方の締約国において施行されている法令に規定する一時的居住者に該当することにより、その所得、利得又は収益について租税を免除されることとされているときは、この条約に基づき当該一方の締約国において認められる租税の軽減又は免除は、当該他方の締約国において租税を免除されるその所得、利得又は収益については、適用しない。 - 財務省