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

(iii) Government agencies or public offices that have jurisdiction over tax and any other public charges 例文帳に追加

三　租税その他の公課を所管する官庁又は公署 - 日本法令外国語訳データベースシステム

Derived from the government offices (Zheng Ting) which used to have lines of warehouses for storing tax grains. 例文帳に追加

政庁には税穀を備蓄するための蔵が並んでいたことが語源。 - Wikipedia日英京都関連文書対訳コーパス

The rice tax was paid to provincial government offices to provide financial resources for administration. 例文帳に追加

田租は国衙に納付され、国衙行政の財源となった。 - Wikipedia日英京都関連文書対訳コーパス

These two registers recorded people who deceased with an obligation of paying suikoto (loaned rice plant) (Taizei [the rice tax stored in provincial offices' warehouses]). 例文帳に追加

この2点の帳簿は、ともに出挙稲（大税）を負ったまま死去した人々の歴名簿である。 - Wikipedia日英京都関連文書対訳コーパス

The necessary expenses for the production, such as material costs, were subsidized by shozei (rice tax stored in warehouses of provincial offices). 例文帳に追加

そのための原料調達などの必要経費は正税から捻出された。 - Wikipedia日英京都関連文書対訳コーパス

Additionally, it consisted of other elements, such as a shoso (public repository) which maintained the collection of all denso (rice field tax) and a shozei suiko to (loaned rice plant as the rice tax stored in provincial offices' warehouse) and other architectural structures reserved for lodging. 例文帳に追加

ほか、田租・正税出挙稲を保管する正倉、宿泊用の建築などから構成される。 - Wikipedia日英京都関連文書対訳コーパス

In the middle of the 11th century Ikkoku Heikin Yaku (flat rate tax imposed from time to time) was introduced and tax system was changed so as to collect the tax just to cover the expenses required for the affairs of the Imperial court and its provincial offices; this change removed the possibility of having a tax income surplus to be stored; it is said that due to this loss of basis in the tax system, fudokoku virtually disappeared. 例文帳に追加

11世紀中期の一国平均役によって、朝廷・国衙の事業に必要な経費分だけが徴税される税制に変更されていくと、貯蔵すべき税収の余剰が出る余地も失われたために、不動穀は制度的な根拠を失って事実上消滅してしまったとされている。 - Wikipedia日英京都関連文書対訳コーパス

Chokushiden which was mainly established on vacant land or moorland was funded by shozei (the rice tax stored in provincial offices' warehouse) managed by the provincial governor's office, and the management of Chokushiden was under jurisdiction of the provincial governor. 例文帳に追加

勅旨田は、国衙の管理する正税を開発原資とし、主に空閑地・荒田などに設定され、国司が勅旨田経営を所管した。 - Wikipedia日英京都関連文書対訳コーパス

Tax imposition in the ikkoku heikinyaku system was carried out based upon ota-bumi (cadastre created in the Kamakura period) created by kokuga (provincial government offices). 例文帳に追加

一国平均役の賦課は、国衙が作成した国内の土地台帳である大田文を基にして実施された。 - Wikipedia日英京都関連文書対訳コーパス

The first type was land certified by kokushi (Provincial Governor) as Zoyakumen kei shoen (shoen originated from Zoyakumen) and whose lords paid kanmotsu (tribute goods paid as tax) to kokuga (provincial government offices) while securing kuji (public duties)/zatsueki (odd job tasks) for themselves. 例文帳に追加

まず、雑役免系荘園として国司から認められ、官物は国衙に納めるが、公事・雑役は荘園領主に納めたものである。 - Wikipedia日英京都関連文書対訳コーパス

They were built in administrative offices (including the Treasury Ministry, or "Okurasho" in Japanese) to keep rice and other articles from different regions, which were paid as a tax during the Nara period. 例文帳に追加

奈良時代に各地から上納された米穀や物品などを保管するため、大蔵省をはじめとする役所に設けられたものであった。 - Wikipedia日英京都関連文書対訳コーパス

In the tenth century, however, it came to be financed by shozei (rice tax stored in provincial offices' warehouse) of kokuga (provincial government offices) and in the eleventh century, the system was established under which temples/shrines were allowed to directly collect zatsueki by obtaining kokuga's permission. 例文帳に追加

しかし、10世紀以後は国衙の正税から捻出されるようになり、更に11世紀には国衙の許可を得た寺社が直接現地から雑役を徴収する仕組が確立した。 - Wikipedia日英京都関連文書対訳コーパス

In the center, okura-sho (Ministry of the Treasury) had a shoso for soyocho (a tax system, corvee) and in the regions, at first, each gun (county) had shoso for shozei (the rice tax stored in provincial offices warehouse) administered by gunji (district managers). 例文帳に追加

中央においては、大蔵省に租庸調を納める正倉があり、地方では当初各郡に正税を納める正倉があり、郡司により管理運用されていた。 - Wikipedia日英京都関連文書対訳コーパス

However, since charging high annual interest rates at 50% was admitted even in Ku-Suiko, local administrative organizations such as the Kokufu (provincial office) and Gunke (public office) started to forcibly loan seed rice to peasants in spring, although such seed rice should have been stored in the provincial offices' warehouse as Shozei, the rice tax (belonging to So-Yo-Cho system [a tax system, corvee]). 例文帳に追加

しかし、公出挙でも年利50％と高利が認められていたので、国府や郡家などの地方機関は春になると正税（租庸調）の種籾を百姓へ強制的に貸与した。 - Wikipedia日英京都関連文書対訳コーパス

In the wake of the transition from the principle of people-based governance to the principle of tax on land, former taxes, such as Soyocho, shozei (the rice tax stored in provincial offices' warehouse), zoyo (irregular corvee) and trading goods, were abolished and new items of taxation, such as kanmotsu (tribute goods paid as taxes or tithes) and rinji zoyaku (general term for odd-job tasks), were introduced. 例文帳に追加

この頃、個別人身支配から土地課税への転換に伴って、従来からあった租庸調・正税・雑徭・交易物などの税目が消え、新たに官物・臨時雑役などといった税目が出現していた。 - Wikipedia日英京都関連文書対訳コーパス

In addition, in the 12th century, there existed some farmers who tried to evade the tax from "kokuga" (provincial government offices) by disguising themselves as "shokan" (people living in a manor, who were exempt from the tax), although in reality they lived in koryo. 例文帳に追加

更に12世紀の公領においては実際は公領に居住しながら、表面上は荘民身分を得て国衙からの税負担を逃れようとする農民がいた。 - Wikipedia日英京都関連文書対訳コーパス

In the 'Four Fujiwara brothers government' era, the finance under the Ritsuryo codes was established, in 734, shozei (the rice tax stored in provincial offices warehouse) with the mixed Kanto (rice gathered as rice field tax and stored in various provinces) was enacted, and in 736, land taxes on Koden (field administered directly by a ruler) paying to Kyoto were begun. 例文帳に追加

四子政権時代には律令財政が確立され、天平6年（734年）に官稲混合による正税が成立し、天平8年（736年）には公田地子の京進が開始された。 - Wikipedia日英京都関連文書対訳コーパス

This was mostly because kokushis got the gift items from aristocrats, temples, and shrines just before their service ended and in return over issued the remission of tax, though there were the unavoidable cases of the substitution of national benefits (fuko (a vassal household allotted to courtier, shrines and temples), shozei (the rice tax stored in provincial offices' warehouse)) for aristocrats, temples, and shrines. 例文帳に追加

これは、貴族・寺社への国家的給付（封戸物・正税物）の代替というやむを得ない場合もあるが、ほとんどが任期終了間際に国司が貴族・寺社から礼物をとり、国司免判を濫発したことによるものだった。 - Wikipedia日英京都関連文書対訳コーパス

Around the eleventh to the thirteenth century when shoen koryo sei (the system of public land and private estates) was established, jiden fields were dealt with in the same way as that for joden fields (fields for which tax was exempted) of manors or Kokugaryo (territories governed by provincial government offices). 例文帳に追加

その後、11世紀～13世紀ごろに荘園公領制が成立すると、荘園や国衙領の除田（じょでん、免税田を意味する）の一つとして寺田が位置づけられた。 - Wikipedia日英京都関連文書対訳コーパス

Kokushi who were given great authority established, with the aim of demonstrating their executive power and strengthening administrative function, various organs at kokuga (provincial government offices), including mandokoro (administrative board), kumonjo (administration office), tadokoro, zeidokoro (tax office) and kebiishi dokoro (police and judicial office) etc. 例文帳に追加

強力な権限を獲得した国司は、国内に自らの行政権をあまねく及ぼすため、行政機能の強化を目的として、国衙に政所（公文所）・田所・税所・検非違使所などの機関を設置した。 - Wikipedia日英京都関連文書対訳コーパス

Local millionaires and tato fumyo (cultivator/tax manager) were recruited as governmental officials responsible for practical works at these offices and were in charge of local administrative jobs as Zaichokanjin (the local officials in Heian and Kamakura periods). 例文帳に追加

こうした機関の実務官僚として、現地の富豪層・田堵負名層が採用され、在庁官人として地方行政の実務にあたるようになった。 - Wikipedia日英京都関連文書対訳コーパス

As the forefront of tax collection is local administrative offices, the arguments concerning the Dynastic polity tend to focus on those concerning local administration. 例文帳に追加

租税収取の最前線はすなわち地方行政の現場であり、必然的に王朝国家に関する議論は地方行政のあり方が焦点となりがちである。 - Wikipedia日英京都関連文書対訳コーパス

Kyuden, Kyuhaku and Kyudenpaku were rice paddies and fields that were granted to shokan (an officer governing shoen manor), jito (estate steward), nengu (land tax) couriers and handicraftsmen by shoen holders and the Kokuga (provincial government offices) during the middle ages in Japan. 例文帳に追加

給田（きゅうでん）・給畠（きゅうはく）・給田畠（きゅうでんぱく）は、日本の中世において、荘園領主や国衙が、荘官、地頭、年貢運輸者・手工業者などに対して給与した田地または田畠地をいう。 - Wikipedia日英京都関連文書対訳コーパス

The citizens, who were main constituents of people belonging to the hyakusho class, were organized by the gunji class, the descendants of classes of ancient local governments' heads up to the early Heian period, and the ruling and tax collection by kokushi (provincial governors) at kokuga (provincial government offices) were conducted through the gunji class. 例文帳に追加

百姓に属する民の主体であった公民は、平安時代初期までは古来の地方首長層の末裔である郡司層によって編成され、国衙における国司の各国統治、徴税事務もこの郡司層を通じて成された。 - Wikipedia日英京都関連文書対訳コーパス

The term "Ossho" means the lords of Shoen (manor in medieval Japan) were exempted from and allowed to collect Zatsueki (a kind tax under the Ritsuryo system) (sometimes inclusive of the portion of Kanmotsu (tribute goods -supposed to be paid to Kokuga (provincial government offices) as well as the land of such Shoen. 例文帳に追加

負所（おっしょ）とは、中世の荘園において、本来は国衙に納めるべき雑役（場合によっては官物の一部を含む）を免除を受け、その分を自己に収めることが出来る荘園領主及びその土地を指す。 - Wikipedia日英京都関連文書対訳コーパス

At government offices, the replacement record were made in order to confirm the amount of rice tax held at the time of the change of a provincial governor (kokushi), and the book of allotted farmland (handen chobo mokuroku) were made when farmlands were allotted. 例文帳に追加

官司でも国司の交替の際に正税などの在庫を確認する交替実録帳や班田実施時に作成する班田帳簿目録などが作られた。 - Wikipedia日英京都関連文書対訳コーパス

The purpose of the uprising was to make an petition for the abrogation of account books to usurers and public offices and tax reduction to the government without taking violent actions (see Martial Law below). 例文帳に追加

蜂起の目的は、暴力行為を行わず（下記「軍律」参照）、高利貸や役所の帳簿を滅失し、租税の軽減等につき政府に請願することであった。 - Wikipedia日英京都関連文書対訳コーパス

Under the local tax regulations, different rules were set on prefectures newly created as a type of regional national offices after Haihan-chiken (abolition of feudal domains and establishment of prefectures), and on towns and villages with autonomy since Edo Period. 例文帳に追加

地方税規則においては、廃藩置県によりいわば国の出先機関として新たに設置された府県と、江戸時代より自治機能を有していた町村については、異なる定めを置いた。 - Wikipedia日英京都関連文書対訳コーパス

As fudokoku (staples for an emergency), it was stored in shoso in kokuga (provincial government office compounds) and gunga (county government offices) (the ideal amount was 30 years' worth of denso [rice field tax] income [equivalent to yearly yield]). 例文帳に追加

不動穀として、国衙や郡衙の正倉に貯蔵する（理想として、田租収入30年分（年間収穫量に匹敵）の備蓄が想定されていた）。 - Wikipedia日英京都関連文書対訳コーパス

Shozeicho refers to one of the account books that kokushi (provincial governor) submitted to Daijokan (Grand Council of State) in the ritsuryo system every year, a balance sheet of shozei (the rice tax stored in provincial offices warehouse) in ryoseikoku (province). 例文帳に追加

正税帳（しょうぜいちょう）は、律令制のもとで国司が毎年太政官に対して提出する帳簿の1つで、令制国における正税の収支決算書。 - Wikipedia日英京都関連文書対訳コーパス

Being official grains under the control of Kokushi (provincial governor), it was prohibited from being offered as suiko (government loans, often seed rice, made to peasants in Japan from the 7th through 12th centuries) in the same way as shozei (the rice tax stored in provincial offices warehouse) and it remained even after the integration of official grains in 734. 例文帳に追加

国司が監督する官稲であるが、正税のように出挙に出すことは禁じられた他、天平6年（734年）の官稲混合以後も存置された。 - Wikipedia日英京都関連文書対訳コーパス

The new loan is a lending scheme whereby preferential interest rates can be obtained by appending a checklist containing an evaluation of the borrowing enterprise's accounting treatment by a certified public tax accountant. All financial institutions with head offices in Ehime Prefecture are participating in the scheme.例文帳に追加

新型ローンは、企業の会計処理を税理士が評価したチェックリストなどを添付することで金利優遇が受けられる融資であり、愛媛県内に本店を置く全金融機関が取り組んでいる。 - 経済産業省

At first, it was thought to be of unknown cause and be a divine punishment a natural disaster, but there were many damages of public facilities such as shoso (public repository) or provincial monasteries of kokuga (provincial government offices) or gunga (provincial office), and in order to prevent financial damages of shozei (the rice tax stored in provincial offices' warehouse) and kanmotsu by destruction in a fire, the risk management by kokushi (provincial governors) and gunji (district managers) were pursued and sometimes they were discharged, recompensed the damages and so on. 例文帳に追加

当初は原因不明で、神罰や天災であるとの認識であったが、国衙や郡衙の正倉や国分寺などの公的施設の被害が多かったことと、正税・官物の焼失による財政的打撃を食い止めるために、国司・郡司らの管理責任を追及し、時には解官・損失補填などの措置を採る様になる。 - Wikipedia日英京都関連文書対訳コーパス

(vi) Dispositions and Administrative Guidance rendered by the Commissioner of the National Tax Agency, directors of the Regional Taxation Bureaus, the chiefs of tax offices, tax collectors, the superintendents of custom houses, customs officers, or local tax officials (including those who perform the duties of these offices pursuant to the provisions of other laws and regulations) pursuant to laws and regulations relating to national or local tax law violations (including cases where such laws and regulations are applied mutatis mutandis pursuant to other laws and regulations ), and Dispositions and Administrative Guidance rendered by the Securities and Exchange Surveillance Commission, personnel of that Commission (including those persons deemed as its personnel pursuant to applicable laws and regulations), directors of Local Finance Bureaus, and directors of the Local Finance Branch Bureaus pursuant to laws and regulations relating to violations of securities and exchange and financial futures trading regulations; 例文帳に追加

六　国税又は地方税の犯則事件に関する法令（他の法令において準用する場合を含む。）に基づいて国税庁長官、国税局長、税務署長、収税官吏、税関長、税関職員又は徴税吏員（他の法令の規定に基づいてこれらの職員の職務を行う者を含む。）がする処分及び行政指導並びに証券取引又は金融先物取引の犯則事件に関する法令に基づいて証券取引等監視委員会、その職員（当該法令においてその職員とみなされる者を含む。）、財務局長又は財務支局長がする処分及び行政指導 - 日本法令外国語訳データベースシステム

Since the end of the 9th century, the tax system had been based on the Ritsuryo system, with Soyocho (taxes on rice, labor or alternative goods, and textile goods or alternative money), Zoyo (irregular corvee), and Shozei (the rice tax stored in provincial offices' warehouses), however, this system was gradually dismantled, and at the local (kokuga) level, dual taxation consisted of Kanmotsu (tribute goods paid as taxes or tithes) and Rinjizoyaku began to be imposed and collected, and gradually this way of taxation extended to the central (Imperial Court) level. 例文帳に追加

9世紀末頃より、租庸調・雑徭・正税などといった律令制に基づく税体系が解体され始め、まず地方（国衙）レベルの徴収において官物と臨時雑役に分けた賦課・徴収が行われるようになり、次第に中央（朝廷）レベルでも同様の徴収が行われるようになっていった。 - Wikipedia日英京都関連文書対訳コーパス

Support offices will be established across the country to offer specialist advice on a range of subjects, from early withdrawal from the marketplace for businesses that do not expect business succession to re-challenges for new businesses through, as necessary, lawyers, accountants, certified public tax accountants, Mismanagement consultants, etc.例文帳に追加

事業継続の見通しがつかない事業の早期撤退の決断から新たな事業への再挑戦へといった、一連の流れの中で、必要に応じて、弁護士、会計士、税理士、中小企業診断士等による専門的なアドバイスを実施する相談窓口を全国に設置する。 - 経済産業省

Jishito revenue was used for replenishment of shozei (the rice tax stored in provincial offices' warehouse) in the Kinai region (provinces surrounding Kyoto and Nara) and Iga Province, and for maintaining public offices for Tsushima Province and Tane Province (abolished later) in provinces within Dazai-fu (local government office in Kyushu region), and for replenishment of army provisions for soldiers and for stipends to Ezo (northerners) in Mutsu Province and Dewa Province, and in other provinces under ryoseikoku (province), jishito was paid to Daijokan (Grand Council of State) in the form of shomai (rice made by pounding it in a mortar) in provinces near the central government or sea and in the form of keika (fabrics such as silk or cotton or other local specialties) after doing jishi trade in provinces other than those. 例文帳に追加

地子稲収入は畿内・伊賀国では正税の補充に、大宰府管内諸国では対馬国・多禰国（後に廃止）の公廨の補充に、陸奥国・出羽国では兵士の兵糧や蝦夷への狄禄の補充に充てられ、他の令制国では中央に近い諸国や沿岸諸国では舂米の形で、それ以外の国々では地子交易を行って軽貨の形で太政官厨家に納入されることが定められていた。 - Wikipedia日英京都関連文書対訳コーパス

The theories of existing official documents or scholars of the law in "Ryonoshuge" (Commentaries on the Civil Statutes) says that earthenwares, used in the Imperial Court or government officials except for special earthenwares used for rituals, were provided by tributes of cho (tributes) and nenryo zakki (ware paid as a tribute) or shozei koeki (provision by shozei [the rice tax stored in provincial offices' warehouse]) and kyotoshi is considered to have only managed and done cashier job for earthenwares collected in the central government. 例文帳に追加

現存する公文書や『令集解』における明法家の説からは、祭祀に使う特殊な陶器を除いた宮中及び官司で用いられる陶器類は調・年料雑器による貢納や正税交易（正税を用いた調達）によって賄われ、筥陶司は中央に集められた陶器の管理・出納業務のみを行っ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

Other positions included: 'Shoiriyo-kata' for handling paying or lending expenses of daikan (local governor) of the bakufu, 'Shomon-shirabekata' for sorting out documents issued by daikan-sho (daikan's offices) or Azukari-dokoro, 'Ginmimono-gakari' for checking applications from the kanjosho (for exemptions for building ports or markets, cutting woods or Unjo and other taxes), 'Shuzo-gakari' for supervising sake-brewers, including sake-kabu (a sake-brewing license), and 'Kinshu-gakari' for handling muyaku-kin (no tax), collecting jono-kin (monetary contributions) and doing clerical jobs related to these operations. 例文帳に追加

幕府代官への経費の支給・貸付を行う「諸入用方」、代官所・預所から出された文書の整理にあたる「証文調方」、勘定所に属する各種申請（港や市場の設置、御林伐出、運上・小物成などの免除など）を審査した「吟味物掛」、酒株をはじめ酒造業を監督した「酒造掛」、無役金や上納金の取立や関連事務を行う「金集掛」などが存在した。 - Wikipedia日英京都関連文書対訳コーパス

(6) A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2(1) of the Act shall, when it intends to receive payment of specified interest from a specified financial institution, etc. for the first time, submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act, via an office, business office, or any other establishment equivalent thereto (hereinafter referred to as "offices, etc." in this paragraph and paragraph (10)) of the said specified financial institution, etc. in charge of handling payment of the said specified interest (where payment of the said specified interest is handled at two or more offices, etc. held by the said specified financial institution, etc., via respective offices at the time when payment is handled for the first time respectively) by the day preceding the day on which the said foreign financial institution, etc. is to receive the said specified interest. 例文帳に追加

６　法第四十二条の二第一項の規定の適用を受けようとする外国金融機関等は、特定金融機関等から最初に特定利子の支払を受けようとする際、非課税適用申告書を、当該特定利子の支払事務を取り扱う当該特定金融機関等の事務所、事業所その他これらに準ずるもの（以下この項及び第十項において「事務所等」という。）を通じて（当該特定利子の支払事務が当該特定金融機関等が有する二以上の事務所等により取り扱われる場合には、当該二以上の事務所等のそれぞれにより最初に取り扱われる際、それぞれの事務所等を通じて）当該特定利子の支払を受けるべき日の前日までに同条第五項に規定する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

(10) A specified financial institution, etc. shall, when it has received a written application for tax exemption or a written application prescribed in Article 42-2(8) of the Act at its offices, etc., submit such written applications to the district director prescribed in Article 42-2(5) of the Act, by the final day of the month following the month involving the date of the receipt, and create copies of such written applications (including those equivalent thereto) and preserve them pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

１０　特定金融機関等は、その事務所等において非課税適用申告書又は法第四十二条の二第八項に規定する申告書を受理したときは、その受理した日の属する月の翌月末日までに、これらの申告書を同条第五項に規定する税務署長に提出しなければならないものとし、かつ、財務省令で定めるところにより、これらの申告書の写し（これに準ずるものを含む。）を作成し、これを保存しなければならないものとする。 - 日本法令外国語訳データベースシステム

The “New Growth Strategy: Blueprint for Revitalizing Japan”, approved by the Cabinet on June 18, 2010, refers to “Reducing the Effective Corporate Tax Rate and Promotion of Japan as an Asian Industrial Center” as one of the “21 National Strategic Projects for Revitalization of Japan for the 21st Century”. It states: “With the aim of reviving Japan as an Asian industrial center, we will consider an incentive system containing taxation measures to invite foreign firms to set up their Asian head offices and R&D bases in Japan, which are linked to the degree of contribution to employment of highly-skilled personnel.例文帳に追加

平成22 年6 月18 日に閣議決定された「新成長戦略～「元気な日本」復活のシナリオ～」において、アジア拠点化政策が「7. 法人実効税率引下げとアジア拠点化の推進等」として≪ 21 世紀日本の復活に向けた21 の国家戦略プロジェクト≫に位置づけられ、「日本を「アジア拠点」として復活させるため、横断的な事業環境整備と合わせて、高度人材等雇用への貢献度等と連動したアジア本社・研究開発拠点等の誘致・集積を促す税制措置を含むインセンティブ制度について、2011 年度からの実施を目指して検討する」こととした。 - 経済産業省