「Tax Measures」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

The tax measures provided to support anti-pollution initiatives undertaken by SMEs included the special exemption of anti-pollution equipment from the tax base for fixed asset tax, and special depreciation for acquisitions of anti-pollution equipment. 例文帳に追加

公害防止税制は、中小企業者の公害防止対策に対する取組を支援するため、公害防止設備についての固定資産税の課税標準の特例、及び、公害防止用設備を取得した場合の特別償却等の措置を講じるものである。 - 経済産業省

As for the issue of regressivity, consider prioritizing an expenditure scheme, rather than multiple tax rates, as the basis for its comprehensive measures, when the tax rate reaches a certain level and countermeasures should become necessary, in consideration of the redistribution of the tax and social security system overall.例文帳に追加

いわゆる逆進性の問題については、消費税率（国・地方）が一定の水準に達し、税・社会保障全体の再配分を見てもなお対策が必要な場合には、複数税率よりも給付などによる対応を優先することを基本に総合的に検討。 - 厚生労働省

Rather, it is believed that this prohibition was actually a kind of protection measures for brewers who insisted that they were overburdened by the repeated large hikes in liquor tax during the Sino-Japanese War/the Russo-Japanese War in order to make them accept the tax increases. 例文帳に追加

むしろ、実際の禁止理由は日清戦争・日露戦争で酒税の大増税を繰り返した際にその負担に耐え切れないとする醸造業者に増税を許容してもらうための一種の保護策であったと考えられている。 - Wikipedia日英京都関連文書対訳コーパス

As for tax revision, we are requesting tax measures that are necessary from the viewpoint of promoting a shift "from savings to investment" and creating a favorable environment for strengthening the competitiveness of Japan's financial and capital markets. 例文帳に追加

税制改正要望につきましては、「貯蓄から投資へ」の流れの促進、また我が国金融・資本市場の競争力強化に資するための環境整備といった観点から、必要な税制上の措置を要望しております。 - 金融庁

The second bill is the Bill for Partial Amendment of the Income Tax Act, etc., which incorporates various measures for the FY2009 tax reform as previously explained. 例文帳に追加

第二に、先ほど御説明いたしました平成二十一年度税制改正における諸措置等を盛り込んだ「所得税法等の一部を改正する法律案」でございます。 - 金融庁

While continuing efforts to cut down other expenditures, we will fill the gap in the fiscal resources for recovery/reconstruction which would still remain, by income tax and corporate tax measures mainly, so that we will not push the burden toward the future. 例文帳に追加

復旧・復興の財源については、負担を将来へ先送りしないよう、他の歳出の節約に努めるとともに、それでも不足する部分については、所得税・法人税を中心に財源手当てを検討します。 - 財務省

In addition, in order to promote public interest activities undertaken by the private sector, we will take necessary tax measures in line with the reform of the public interest corporation system and revise the tax system for donation.例文帳に追加

また、民間が担う公益活動を推進する観点から、公益法人制度改革に対応する税制措置を講ずるとともに寄附税制の見直しを行っております。 - 財務省

For the smooth implementation of triangular restructuring, the government is studying new tax measures responding to new flexibility of compensation for mergers taking into account securing taxation fairness while preventing tax avoidance.例文帳に追加

なお、三角組織再編制度の円滑な施行に向けて、「合併等対価の柔軟化」に係る税制上の措置については、課税の適正・公平及び租税回避の観点も十分に踏まえ、現在検討されている。 - 経済産業省

Tax schemes under the Law to Promote Collaboration between Agriculture, Commerce and Industry Of SMEs with approved agriculture, commerce and industry collaboration plans, measures for special deprecation or tax deductions will be adopted for capital investment by SMEs that meet certain requirements.例文帳に追加

農商工等連携事業計画の認定を受けた中小企業者が行う設備投資のうち、一定の要件を満たすものについて、特別償却又は税額控除の対象とする措置を講ずる。 - 経済産業省

To provide an account information processing device capable of selling and buying a financial commodity by being covered by a tax special measures law while simply managing an account as compared with the case where a single account is subjected the tax special measures law.例文帳に追加

単一の口座により租税特別措置法の適用を受ける場合に比して、より簡便に口座の管理を行いつつ当該租税特別措置法の適用を受けて金融商品の売買を行うことが可能な口座情報処理装置を提供する。 - 特許庁

To provide a system, method, device and program for taking measures in assets which can make the state of property or balance/gain and loss clear and run a simulation for tax-reduction measures of accession tax or the like.例文帳に追加

本発明の目的は、財産や収支・損益の状況を明確にするとともに、相続税等の節税対策に対するシミュレーションを行うことを可能とする、資産対策システム，資産対策方法，資産対策装置及び資産対策プログラムを提供を提供する。 - 特許庁

Article 15 The State and local public entities shall, in conformity to the Basic Principles on Land and based on the measures on land, take reasonable taxation measures with regard to land while ensuring fair tax burden. 例文帳に追加

第十五条　国及び地方公共団体は、土地についての基本理念にのっとり、土地に関する施策を踏まえ、税負担の公平の確保を図りつつ、土地に関し、適正な税制上の措置を講ずるものとする。 - 日本法令外国語訳データベースシステム

Article 8 The government shall take legislative, financial or tax measures or any other measures that are necessary to implement policies for conservation and sustainable use of biodiversity. 例文帳に追加

第八条　政府は、生物の多様性の保全及び持続可能な利用に関する施策を実施するため必要な法制上、財政上又は税制上の措置その他の措置を講じなければならない。 - 日本法令外国語訳データベースシステム

The measures taken by the Sotoku-fu included the land registry readjustment, issuing of public bonds, formulation of standard currency and weights and measures systems as well as financial reforms by introducing monopoly system and local tax system. 例文帳に追加

具体的な施策として総督府は地籍整理、公債発行、統一貨幣と度量衡の制定以外に、多くの産業インフラの整備を行うと共に、専売制度と地方税制の改革による財政の建て直しを図った。 - Wikipedia日英京都関連文書対訳コーパス

Tax measures are a centerpiece of the various measures necessary to promote a flow of funds from savings to investments, as you pointed out. 例文帳に追加

「貯蓄から投資へ」の流れを作ることにおいては、いろいろな仕掛けが必要であるかと思いますが、ご指摘のように税制というのは、大きな柱の一つであります。 - 金融庁

Section 26-25 of Part 2-5 of Chapter 2 of the Income Tax Assessment Act 1997 (hereinafter referred to as “ITAA 1997”), which provides measures to ensure that taxes can be effectively collected and recovered, including conservancy measures under the general law; 例文帳に追加

租税の効率的な徴収及び回収を確保するための措置（一般法に基づく保全の措置を含む。）について規定する千九百九十七年所得税賦課法第二編第二－五章第二十六－二十五条の規定 - 財務省

The US commits to the timely implementation of a package of near-term measures to sustain the recovery, through public investments, tax reforms, and targeted jobs measures, consistent with a credible plan for medium-term fiscal consolidation. 例文帳に追加

米国は，信頼に足る中期的な財政健全化計画と調和した，公共投資，税制改革，的を絞った雇用措置等を通じた，景気回復を維持するための短期的措置のパッケージの適時の実施にコミットする。 - 財務省

Public finances were in deficit throughout the 1990s due to fiscal stimulus measures by the government, an increase in social security-related costs, long-term economic stagnation and tax reduction measures (Fig.1.1.34).例文帳に追加

財政収支は、1990年代を通じて、政府の財政出動、社会保障関連費用の増加、長期にわたる景気低迷や減税実施等による税収の減少によって財政赤字となっている（第1-1-34図）。 - 経済産業省

Develop support measures, such as bold tax breaks and measures to speed up the replacement of old equipment/facilities, and new systems that utilize lease arrangements in order to stimulate investment in leading-edge facilities. 例文帳に追加

生産設備の新陳代謝を促進するため、大胆な税制措置を含む支援策を検討。リース手法を活用した新しい仕組みを検討し、先端設備への投資を促進。 - 経済産業省

Reconstruction Acceleration Plans were approved for Miyagi and Iwate Prefectures on February 9, 2012. The Miyagi plan included special tax measures, and the Iwate plan included special measures for health, medicine and welfare. 例文帳に追加

2012年2月9日には、宮城県において税制上の特例措置を盛り込んだ復興推進計画が、岩手県において保健・医療・福祉に関する特例措置を盛り込んだ復興推進計画が認定された。 - 経済産業省

The major items of the policy measures include employment measures, such as employment subsidies payable for employers and job training; aid in support of companies, such as tax cuts; life assistance for the low-income class; and improvement of infrastructures such as medical care and education.例文帳に追加

ASEAN諸国では、シンガポール政府が、1998年のアジア通貨危機時の景気対策（総額125億シンガポールドル）を上回る規模の205億シンガポールドル（約1兆2千億円）規模の景気対策を実行中である。 - 経済産業省

Around the same time, tax incentives and subsidy measures for the establishment of bio-fuel production facilities were provided by the federal and state governments. These incentives and measures accelerated bio-fuel production.例文帳に追加

これに前後して、連邦及び州政府からバイオ燃料生産設備導入等に対し優遇税制や助成措置が行われ、米国でのバイオ燃料生産が加速化された。 - 経済産業省

Measures to boost the competitiveness of an industry include R&D assistance, various types of management guidance, preferential tax measures, and production subsidies.例文帳に追加

ある産業の競争力を向上するための施策としては、研究開発支援、各種経営指導、税の優遇措置、生産補助金の付与等が考えられる。 - 経済産業省

In developing income redistribution measures, the government should comprehensively discuss the desirable scheme for redistribution, taking account of the effects of recent redistribution measures, because income is redistributed not only through the social security system but also the tax system.例文帳に追加

また、所得再分配政策については、社会保障制度だけでなく税制もこれを担っていることから、近年の再分配政策の効果も踏まえながら、再分配の在り方を総合的に考えていく必要がある。 - 厚生労働省

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 66-4-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 66-4-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax." 例文帳に追加

４　法第六十六条の四の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令（昭和三十七年政令第百三十五号）第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。 - 日本法令外国語訳データベースシステム

(15) With respect to the application of the provisions of Article 73 of the Order for Enforcement of the Corporation Tax Act in the business year subject to the provisions of the preceding paragraph of a domestic corporation prescribed in the said paragraph, the term "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax)" in paragraph (2)(x) of the said Article shall be deemed to be replaced with "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax) and Article 39-18(14) (Calculation, etc. of Foreign Corporation Tax on Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation." 例文帳に追加

１５　前項に規定する内国法人の同項の規定の適用を受ける事業年度における法人税法施行令第七十三条の規定の適用については、同条第二項第十号中「益金算入）」とあるのは、「益金算入）及び租税特別措置法施行令第三十九条の十八第十四項（特定外国子会社等の課税対象留保金額に係る外国法人税額の計算等）」とする。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes, regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 68-88-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 68-88-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax." 例文帳に追加

４　法第六十八条の八十八の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。 - 日本法令外国語訳データベースシステム

(15) With respect to the application of the provisions of Article 155-13 of the Order for Enforcement of the Corporation Tax Act in the consolidated business year subject to the provisions of the preceding paragraph of a consolidated corporation prescribed in the said paragraph, the term "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax)" in paragraph (2)(viii) of the said Article shall be deemed to be replaced with "(Inclusion in Gross Profits of the Amount of Foreign Tax of Specified Foreign Subsidiary Companies, etc. to be Deducted from Corporation Tax) and Article 39-118(14) (Calculation, etc. of Foreign Corporation Tax on Individually Taxable Retained Income of Specified Foreign Subsidiary Companies, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation." 例文帳に追加

１５　前項に規定する連結法人の同項の規定の適用を受ける連結事業年度における法人税法施行令第百五十五条の十三の規定の適用については、同条第二項第八号中「益金算入）」とあるのは、「益金算入）及び租税特別措置法施行令第三十九条の百十八第十四項（特定外国子会社等の個別課税対象留保金額に係る外国法人税額の計算等）」とする。 - 日本法令外国語訳データベースシステム

Special measures to assist with business successions, financial assistance, and measures to reduce the tax burden were implemented to assist enterprises engaging in business successions in accordance with Business Succession on SME Plan approved under the Act on Special Measures for Industrial Revitalization. 例文帳に追加

産業活力再生特別措置法に基づき、中小企業承継事業再生計画の認定を行い、その計画に従った事業の承継を行う場合に、許認可承継の特例措置、金融支援及び税負担の軽減措置を実施した。 - 経済産業省

(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

The following procedures should be taken with regard to the issuance of the certificate, as specified under Article 31-5(2) of the enforcement rules for the Act for Special Tax Measures, necessary for the reduction of the license registration tax for trust companies, etc., based on Article 83-2(2) of the said act. 例文帳に追加

信託会社等の租税特別措置法第83条の２第２項の規定に基づく登録免許税軽減のための同法施行規則第31条の５第２項に規定する証明書の発行等については、以下のとおり取り扱うものとする。 - 金融庁

The following procedures shall be followed with regard to the issuance of the certificate, as specified under Article 31-5(3) of the enforcement rules for the Act for Special Tax Measures, necessary for the reduction of the license registration tax for investment corporations based on Article 83-2(3) of the said act. 例文帳に追加

投資法人の租税特別措置法第83条の２第３項の規定に基づく登録免許税軽減のための同法施行規則第31条の５第３項に規定する証明書の発行等については、以下のとおり取り扱うものとする。 - 金融庁

Fiscal measures for local governments will be taken to propel further transparency of national and local government finances, by issuing new Special Local Bonds and increasing the amount transferred to the Special Account for Allotment of Local Allocation Tax and Transferred Tax.例文帳に追加

また、地方財政対策において、新たに特例地方債を発行し、併せて交付税及び譲与税配付金特別会計への繰入額を増額する等の制度改正を行うことにより、国・地方を通ずる財政の更なる透明化を推進することといたしました。 - 財務省

The Thai government announced the reduction of corporate tax for two years in order to alleviate the negative effect of the increase in wage; however, some view that the direct effect is limited since foreign corporations have already received preferential measures such as exemption of corporate tax for a certain period of time [Nishihama (2012)].例文帳に追加

なお、タイ政府は賃金上昇による悪影響を緩和する目的もあり、2 年間の法人税引き下げ措置を発表しているが、外資系企業は一定期間にわたり法人税免除などの優遇措置を既に受けているため、直接的な効果は限定的であるとの見方（西濱（2012））も出ている。 - 経済産業省

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

In 2007, The Merkel Administration, inaugurated in September 2005, took measures toward sound public finance59 by raising the value-added tax rate from 16% to 19% and the highest income tax rate from 42% to 45%, and in 2009, by revising the constitution, obliged that any structural fiscal deficits60after 2016 should be restrained to within 0.35% to GDP.例文帳に追加

2005年9月に発足したメルケル政権は2007年には付加価値税率を16％から19％に、所得税の最高税率を42％から45％に引き上げる財政健全化措置を講じた59ほか、2009年には憲法を改正して2016年以降の構造的財政赤字60をGDP比0.35％以内に抑制することを義務づけている。 - 経済産業省

The tax system is an issue that we need to consult about with the ruling parties and negotiate with the Ministry of Finance. Of course, tax reduction will lead to a tax revenue drop, so we have to hold substantial discussion on both how much the tax revenue will drop and what impact it will have on the economy. However, the FSA believes that the planned tax measures are necessary in order to accelerate the flow of funds "from savings to investment." 例文帳に追加

そして、税制に関しましては、まさにこれから与党との協議、また財務省との調整で出てくる問題でありますけれども、当然減税に伴います減収もあり、それが経済にどれだけの効果を及ぼすのか、こういう両面からしっかり議論していかなければならないと考えておりますが、金融庁といたしましては、今の「貯蓄から投資へ」の流れを加速するために必要な税制だと考えております。 - 金融庁

Article 51 (1) Where security has been provided for the national tax, when the district director of the tax office, etc. finds that payment of the national tax cannot be secured due to a decrease in the value of the property or the financial resources of the guarantor provided as security or for any other reasons, he/she may order the person who has provided such security to provide additional security, change the guarantor or take any other measures necessary to provide proper security. 例文帳に追加

第五十一条　税務署長等は、国税につき担保の提供があつた場合において、その担保として提供された財産の価額又は保証人の資力の減少その他の理由によりその国税の納付を担保することができないと認めるときは、その担保を提供した者に対し、増担保の提供、保証人の変更その他の担保を確保するため必要な行為をすべきことを命ずることができる。 - 日本法令外国語訳データベースシステム

Thus, in Heian period, Imperial Court began to launch political measures to recover the shozei for the purpose of maintaining the tribute-to-central system, such as introduction of 'shozei ritsubun (the tax system where two-tenth of the tax delivered from the provinces to the Ministry of Finance at Heian-kyo [the ancient capital of Japan in current Kyoto] were supplied to the tax storage called "ritsubun-do")' that made up the shortage of shozei with the interest on kugaito and establishment of 'shozei shikisu' in which kokushi's minimum liability for shozei suiko (compulsory loaning to and collecting repayments from peasants) was prescribed in kyakushiki (a kind of law in the ritsuryo system). 例文帳に追加

そこで平安時代に入ると、朝廷も公廨稲の利息より正税の不足分を補わせる「正税率分」の導入や格式に必要最低限の正税出挙に対する国司の支出義務（農民への強制的な貸付強制と徴収（返済）の義務化）を定めた「正税式数」を規定するなど、中央への上供体制維持を目的とした正税回復政策を取り始めた。 - Wikipedia日英京都関連文書対訳コーパス

In light of this situation, as part of our efforts to promote a shift "from savings to investment," we think it is important to adopt preferential measures for small-lot, long-term investment and investment by elderly people. Therefore, we are requesting tax revisions centering on the establishment of the Japanese version of the ISA (Individual Savings Account: a tax exemption scheme for small-lot, long-term investment) and the introduction of tax exemption for investment by elderly people. 例文帳に追加

こうした状況を踏まえまして、「貯蓄から投資へ」の流れを促進していく中で、小口の継続的長期投資、そして高齢者の投資、これに対する優遇措置が重要であると考えまして、日本版ISA（小口の継続的長期投資非課税制度）の創設と、高齢者投資非課税制度の導入を柱として税制改正要望を行ったところでございます。 - 金融庁

In connection with local finances, we are reviewing local expenditures in line with the review of national spending, and also from the standpoint of increasing transparency in finance. We will reduce borrowings in the special accounts for allocated tax and the transfer tax allocation for local governments, while ensuring the necessary amount of the total tax allocation to local governments, and taking appropriate measures to prevent any problems from arising in local fiscal operations.例文帳に追加

地方財政については、国の歳出の見直しと歩調を合わせつつ、地方の歳出の見直しを行うとともに、財政の更なる透明化を推進する観点から、交付税及び譲与税配付金特別会計における借入金を縮減しつつ、所要の地方交付税総額を確保するなど、地方財政の運営に支障を生じることのないよう適切な措置を講じることとしております。 - 財務省

*Under the economic policy package of fiscal 2009, it was arranged that regarding the tax credit system relating to the total amount of experiment and research costs, (1) the upper limit on tax exemption would be raised from 20% of the amount of the corporate taxes to be paid for the relevant fiscal year to 30% and (2) the portion of the experiment and research costs in excess of the upper limit in fiscal 2009 and 2010 would be eligible for tax exemption in fiscal 2011 and 2012. (The above measures will remain in effect until the end of fiscal 2011.)例文帳に追加

※ 2009年度経済対策において、試験研究費の総額に係る税額控除制度等を、①2009､2010年度において税額控除ができる限度額を、当期の法人税額の20%から30%に引き上げるとともに、② 2009､2010年度に生じる税額控除限度超過額について、2011､2012年度において税額控除の対象とする措置を講じた。(2011年度末までの措置) - 経済産業省

In response, in order to provide strong backing for strategic measures to develop human resources at SMEs, a human resource investment promotion tax scheme was created to allow enterprises actively engaging in human resource development to deduct a certain proportion of their training costs from corporation tax from fiscal 2005, and special measures were introduced for SMEs.例文帳に追加

こうした課題を受けて、中小企業における戦略的な人材育成への取組を強力に後押しするため、2005年度より、人材育成に積極的に取り組む企業について、教育訓練費の一定割合を法人税額から控除する人材投資促進税制が創設され、中小企業に対しては、特例措置が導入されている。 - 経済産業省

Japan also has been striving to reinforce the competitive edge of Japanese enterprises, through an effort to improve business environment by promoting economic partnership and providing subsidies for location, and by methods such as reducing by 5% the effective corporate tax rate in fiscal 2011 revision of the tax system. However, apart from the measures mentioned above, foreign countries are implementing various other measures, and Japan has much to learn from them.例文帳に追加

我が国においても経済連携の促進や立地補助金といった事業環境の改善の取組や、平成 23 年度税制改正における法人実効税率の５％引き下げ等により我が国企業の競争力強化を進めているところであるが、こうした取組以外にも諸外国は様々な取組を行っており、我が国も学ぶべき点が少なくない。 - 経済産業省

The Government shall promptly consider financial and tax measures related to the child support, by taking into consideration the impacts of the child allowance payment as provided for in the Child Allowance Act revised by this Law, income taxes, and the abolition of prefectural and municipal inhabitants tax deductions for dependents. Based on the results of such deliberations, the Government shall take necessary relevant measures.例文帳に追加

政府は、速やかに、子育て支援に係る財政上又は税制上の措置等について、この法律による改正後の児童手当法に規定する児童手当の支給並びに所得税並びに道府県民税及び市町村民税に係る扶養控除の廃止による影響を踏まえつつ、その在り方を含め検討を行い、その結果に基づき、必要な措置を講ずるものとする。 - 厚生労働省