「before tax」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

To provide a cash flow system for reducing separation between numeric value of net profit before tax and monetary of actual available assets by borrowing money from insurance contract and banking establishment in business accounting.例文帳に追加

企業会計において、保険契約と金融機関からの借入金により、税引前純利益の数値と実際の流動資産の金額との乖離を縮小するためのキャッシュフローシステムである。 - 特許庁

The error amount calculation part 17c multiplies a before-tax unit price by the remainder output from the computing part 17a and calculates an error amount equivalent to the number of remainder balls and including the rounding errors.例文帳に追加

有誤差金額算出部１７ｃは、演算部１７ａから出力される剰余に玉の税込単価を乗算して、剰余分の玉数に相当し、丸め誤差を含む有誤差金額を算出する。 - 特許庁

The separation between the numeric value of the net profit before tax and the monetary of the actual available assets is reduced within a certain time period from three years to six years by borrowing the money from the banking establishment and conclusion of the insurance contract in the same fiscal year.例文帳に追加

金融機関からの借入金と保険契約締結を同一会計年度に行うことで、３年〜６年の一定期間内に税引前純利益の数値と、実際の流動資産の額との乖離を縮小する。 - 特許庁

Later the Imperial government came up with the reform ideas of stopping a part of the nenryo betsuno sokoku and transfering it to fudokoku; however, there was no effect; in 964 a new rule, Shini Fudokokusei was introduced, determining that the source of fudokoku should be a new tax substituting rice field tax, but the central government left the execution and management of this new rule to the officials in provinces; therefore, it seems to have come to an end before anything was done there. 例文帳に追加

その後も年料別納租穀の一部停止と不動穀への転用などの再建策が出されたが効果は無く、康保元年（964年）には令制国に対して不動穀の財源を田租に代わる税より賄うとする新委不動穀制（しんいふどうこくせい）が導入されるが、その実施と管理を令制国側に一任したために、現地ではほとんど実施されずに終わったとみられる。 - Wikipedia日英京都関連文書対訳コーパス

As the timing of inflow and outflow of specie money did not always match although this business was done every year cyclically and continuously, when expense was needed before attaining the current money, it was unavoidable to borrow gold and silver from powerful merchants (especially kuramoto [sake brewer] or kakeya [merchants dealing in finance]), putting up their annual rice tax or local special products which were to be sold later as security, and they paid back when such rice tax or products were actually delivered. 例文帳に追加

こうした取引は循環的かつ継続的に毎年繰り返されるが、正貨獲得時期と正貨支出時期が一致するとは限らず、正貨獲得以前に支出を要する場合には、販売予定の年貢米や特産品を担保として有力商人（特に蔵屋敷に出入りする蔵元や掛屋）から金銀を借りて、実際に入ってきた年貢米や特産品をもって返済することになる。 - Wikipedia日英京都関連文書対訳コーパス

Before World War II, the Gini coefficient in Japan used to be either equal to or higher than that of the current LAC region, but through farmland reform and tax reform, increasing property tax and introducing progressive taxation, Japan was able to amend income disparities in a relatively short span of time, which led to the social stability and prosperity of our nation. 例文帳に追加

我が国も第二次世界大戦前は、ジニ係数が現在の LAC地域と同じか高い水準にありましたが、農地改革、税制改革による資産課税及び累進課税の強化等を通じ、比較的短期間に所得格差を是正したことが、その後の社会の安定と発展につながったという経験があります。 - 財務省

3-1-9 shows the entry and exit rates for corporations based on a calculation of the number of companies from the National Tax Agency's National Tax Agency Annual Statistics Report while regarding the number of incorporation registrations from the MOJ's Annual Report of Statistics on Civil Affairs, Litigation and Civil Liberties as entries. The number of incorporation registrations greatly exceeded that of the year before, pushing the entry rate up from 3.7% the previous year to 4.1%.例文帳に追加

国税庁「国税庁統計年報書」から会社数を導出し、法務省「民事・訟務・人権統計年報」の法人設立の登記数を開業とみなすこと等により、法人の開業率・廃業率を算出すると、第3-1-9図のとおりである。設立登記件数が前年を大きく上回ったことにより開業率は前年の3.7％から4.1％にまで伸びる形となった。 - 経済産業省

ii) In the case where there is any amount of income tax that has been collected or is to be collected pursuant to the provisions of Part IV, Chapter V, with respect to the retirement allowance, etc. to be received within the relevant year, the said amount of income tax (in the case where any part of the amount of the said retirement allowance, etc. shall be stated in a return form to be filed pursuant to the provision of the preceding paragraph due to the fact that the person has ceased to have his/her residence in Japan before the end of the relevant year, the amount of income tax calculated by applying the provision of Article 170 to the said part of the amount shall be included 例文帳に追加

二　その年中に支払を受ける退職手当等につき次編第五章の規定により徴収された又は徴収されるべき所得税の額がある場合には、その所得税の額（当該退職手当等の額のうちに、その年の中途において国内に居所を有しないこととなつたことにより提出する前項の規定による申告書に記載すべき部分の金額がある場合には、当該金額につき第百七十条の規定を適用して計算した所得税の額を含む。） - 日本法令外国語訳データベースシステム

Where a resident of Switzerland derives income covered by subparagraph (a) of paragraph 3 of Article 13, Switzerland shall allow, upon request, a deduction from the Swiss tax on this income of an amount equal to the tax levied in Japan, in accordance with paragraph 3 of Article 13; such deduction shall not, however, exceed that part of the Swiss income tax, as computed before the deduction is given, which is appropriate to the income which may be taxed in Japan. 例文帳に追加

スイスの居住者が第十三条３(a)に規定する所得を取得する場合には、スイスは、その申請に基づいて、当該所得に対するスイスの租税から、同条３の規定に従つて日本国において課される租税の額と等しい額を控除する。ただし、この控除の額は、当該控除が行われる前に算定されたスイスの所得税の額のうち日本国において租税を課される所得に対応する部分を超えないものとする。 - 財務省

Before that, Japan had been ruled by the ritsuryo system of governance (a constitutional form of governance) built on an ancient family register system, tax book, handenshuju-no-ho (law on the distribution and collection of farmlands) and so on, but at that time, vagrancy, elopement, false family registration of the people dramatically increased and the ritsuryo system of governance ran into an impasse. 例文帳に追加

それ以前は、古代の戸籍制度・計帳・班田収授法などに立脚した律令制統治が行われていたが、この頃には、人民の浮浪・逃亡・偽籍が著しく増加したため、律令制統治が行き詰まりを見せていた。 - Wikipedia日英京都関連文書対訳コーパス

On the other hand, Ieyasu TOKUGAWA, who had the largest Kokudaka (assessed yield; tax system based on rice, measured by reference to the rated annual yield of the domain) among daimyo, but as he had been moved to Kanto just before, he only headed troops to Kyushu, but was exempt from going to Korea to fight in order to consolidate new territory, came to have latent powers. 例文帳に追加

一方で、諸大名中最大の石高を持ちながら、関東移封直後で新領地の整備のために九州への出陣止まりで朝鮮への派兵を免れた徳川家康が隠然たる力を持つようになった。 - Wikipedia日英京都関連文書対訳コーパス

In addition, before land-tax reform, the government legalized buying and selling of land by lifting the prohibition of sale and purchase of farming land which was already lacked in substance in 1872; in 1873 the government also legalized the borrowing and lending of money by using land as collateral by setting the regulations on pawing and listing real estates and regulations on listing movable property and real estate property for borrowing and lending of money and goods. 例文帳に追加

なお、地租改正に先立って、政府は、に田畑永代売買禁止令を解除して既に形骸化していた土地の売買禁止の合法化を行い、には地所質入書入規則及び動産不動産書入金穀貸借規則を定めて土地を担保とした貸借も合法化した。 - Wikipedia日英京都関連文書対訳コーパス

Rice in husk collected through Soyocho tax system and placed in a shoso of kokuga (provincial government office compounds) became fudokoku after inspection and sealing when the shoso was filled, while the rice in husk before inspection and sealing was used in case of emergency, like almsgiving, according to the judgement of kokushi (an officer of a province). 例文帳に追加

租庸調として国衙などに置かれた正倉に納付された稲穀は、正倉の中身が満載となると検封を経て不動穀とされたが、これに対して検封されていない正税の稲穀は国司の判断によって賑給などの非常の出費などに用いられた。 - Wikipedia日英京都関連文書対訳コーパス

Before working out the Financial Service Agency's (FSA's) tax system reform requests for fiscal 2012, yesterday, we started soliciting public comments related to such requests concerning matters under the FSA's jurisdiction through the FSA's web site. 例文帳に追加

平成24年度の金融庁の税制改正要望を取りまとめるに当たり、昨日でございますが、月曜日より金融庁のホームページにおいて、当庁の所掌に関する税制改正要望に係る意見募集を開始いたしましたので、ご報告をいたします。 - 金融庁

In our fiscal management that has been a challenge faced by Japan for a long time, we will stick to the targets of the Fiscal Management Strategy we developed before the earthquake.We will endeavor to recover fiscal soundness through eliminating unnecessary expenditures, securing resources for earthquake reconstruction, and promoting a comprehensive reform of social security and tax. 例文帳に追加

かねてからの課題である財政運営については、震災前に策定した財政運営戦略の目標を堅持し、歳出の無駄の排除に加え、復興財源の確保、社会保障・税一体改革の推進などにより、財政健全化に取り組みます。 - 財務省

Looking at factors driving fluctuations in disposable income, we find that tax cuts (maximum $400 per person), a part of wider economic measures, and a temporary benefit for pensioners ($250) contributed to improving income before the period from March to May 2009. However, since June 2009, the effect of economic stimulus programs on income has been wearing off.例文帳に追加

可処分所得の変動要因を確認すると、2009 年3～5 月までは、景気対策による減税（個人で最大400 ドル）、年金受給者への一時金（250 ドル）などが押し上げに寄与したが、6 月以降は、景気対策による所得下支え効果が剥落している。 - 経済産業省

iii) A claim for tax, etc. arising from a cause that has occurred before the commencement of bankruptcy proceedings (excluding the claim set forth in Article 97(v)), for which, by the time of commencement of bankruptcy proceedings, the due date of payment has not yet arrived or one year has not yet elapsed after the due date of payment (in cases where a procedure for collection of national tax delinquency may not be enforced for a certain part of the one-year period due to the issuance of a comprehensive prohibition order during said period, such part of the period shall be excluded 例文帳に追加

三　破産手続開始前の原因に基づいて生じた租税等の請求権（第九十七条第五号に掲げる請求権を除く。）であって、破産手続開始当時、まだ納期限の到来していないもの又は納期限から一年（その期間中に包括的禁止命令が発せられたことにより国税滞納処分をすることができない期間がある場合には、当該期間を除く。）を経過していないもの - 日本法令外国語訳データベースシステム

(4) In calculating the interest on refund with respect to a refund pursuant to the provision of paragraph (2), the period set forth in Article 58(1) of the Act on General Rules for National Taxes (Interest on Refund), which shall be the basis of such calculation, shall be the period from the day following the day on which the return form has been filed pursuant to the provision of paragraph (1) (in the case of a refund pertaining to the amount of income tax prescribed in the preceding paragraph which has been paid after the said date of filing of the return form, the date of payment of the said amount of income tax) until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible). 例文帳に追加

４　第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項　（還付加算金）の期間は、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の額に係る還付金については、その納付の日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 - 日本法令外国語訳データベースシステム

The amount of credit, however, shall not exceed that part of the Japanese tax which is appropriate to that income; (b) Where the income derived from the United Kingdom is dividends paid by a company which is a resident of the United Kingdom to a company which is a resident of Japan and which has owned at least 25 per cent of the voting shares issued by the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account the United Kingdom tax payable by the company paying the dividends in respect of its income. 例文帳に追加

ただし、控除の額は、日本国の租税の額のうち当該所得に対応する部分を超えないものとする。(b)英国において取得される所得が、英国の居住者である法人により、その議決権のある株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付される英国の租税を考慮に入れるものとする。 - 財務省

1. The amount of net loss or casualty loss prescribed in the Income Tax Act (Act No. 33 of 1965) arising in or before the relevant year which may be successively carried over and deducted from the income amount in the following and subsequent years or used as the basis for the calculation of the amount of a refund pertaining to the income for the preceding year pursuant to the provisions of said Act, 例文帳に追加

（１）　所得税法（昭和四十年法律第三十三号）に規定する純損失の金額又は雑損失の金額でその年以前において生じたもののうち、同法の規定により翌年以後の年分の所得の金額の計算上順次繰り越して控除し、又は前年分の所得に係る還付金の額の計算の基礎とすることができるもの - 日本法令外国語訳データベースシステム

(ii) In the case where any part of the amount of pay or remuneration prescribed in the preceding item shall be stated in a return form to be filed pursuant to the provision of this paragraph due to the fact that the nonresident has ceased to have his/her residence in Japan before the end of the relevant year, the said part of the amount, and the amount of income tax calculated by applying the provision of Article 170 thereto 例文帳に追加

二　前号に規定する給与又は報酬の額のうちに、その年の中途において国内に居所を有しないこととなつたことにより提出するこの項の規定による申告書に記載すべき部分の金額がある場合には、当該金額及び当該金額につき第百七十条の規定を適用して計算した所得税の額 - 日本法令外国語訳データベースシステム

Furthermore, there were stipulations such as when a student withdrew from Daigaku-ryo (Bureau of Education under the Ritsuryo system) notification must be made to hongan (Gaku-ryo [law on scholarship]); when a commandeered laborer died before his return, notification must be made to hongan (Fueki-ryo [law on tax]); chonai and shijin (lower rank officers) whose master died must be returned to hongan (Senjo-ryo [law on recruitment and promotion of government officials]); and sakimori (soldiers deployed for boarder defenses) who fell sick must be returned to hongan (Gunbo-ryo [law on military defense]). 例文帳に追加

また、大学寮の学生が退学した場合は本貫に通告すること（学令）、徴発された労役者が帰還前に死亡した場合には本貫に通告すること（賦役令）、本主が死亡した帳内・資人は本貫に送還すること（選叙令）、病気になって倒れた防人は本貫に送還すること（軍防令）などの規定が存在した。 - Wikipedia日英京都関連文書対訳コーパス

Ueki, however, held a meeting with delegates who managed to arrive in Osaka on board on the Yodo-gawa River on May 4, saying 'the council is prohibited, but it is not prohibited to meet the delegates,' held the council with 44 delegates from 17 prefectures in Gion, Kyoto at another time on May 10, and made Tetsuomi KOHARA who had been imprisoned before represent participants to draft and submit 'The Petition for Liquor Tax Reduction' to the government. 例文帳に追加

だが、植木は「会議は禁止されても代表に会う事までは禁じられていない」として、5月4日に淀川上の船上で大阪入りできた代表と会合を持ち、5月10日に京都祇園で改めて2府15県代表44名と会議を開催して先に禁錮刑を受けた小原鉄臣を代表者として「酒税軽減嘆願書」を起草して政府に提出した。 - Wikipedia日英京都関連文書対訳コーパス

From that perspective, the securities tax break is a very important measure. As you know well, although the Nikkei Average was at 10,434 yen on March 10, the day before the earthquake, it fell to as low as 9,755 yen at the close yesterday, down 679 yen compared with the pre-earthquake level. Trading volume was heavy and prices showed wild swings. In addition, the yen strengthened. 例文帳に追加

以上のような要素を総合的に勘案しますと、皆様方よくご存じのように震災前の3月10日、日経平均株価は1万434円でございましたが、昨日は、（終値が）9,755円まで下がりまして、（震災前と比較して）679円下がりまして、商いも大きくて乱高下が大変激しかったわけでございますけれども、ご存じのように、円高が進んだということもあったのでございます。 - 金融庁

In addition, whereas the WTO Agreement on Safeguards does not have any special provisions on the permissible extent to which tariffs may be increased, bilateral safeguard measures often provide for suspension of tariff reduction under the FTAs/EPAs or increase of the tariff rate up to the then most-favored-nation rate in respect of import duties (by lowering the tax rate of either the then most-favored-nation rate of import duties as of the time of the bilateral safeguard measure or as of the day before the agreement entered into force).例文帳に追加

また関税の引き上げ幅についても、セーフガード協定では特段の定めがないのに対して、二国間セーフガード措置ではFTA/EPAに基づく関税削減の停止、又は関税率を実行MFN 税率（二国間セーフガード措置をとる時点における実行MFN 税率又は協定発効の前日における実行MFN 税率のいずれか低い方の税率）まで引き上げることのみとされることが多い。 - 経済産業省

(9) With regard to the application of penal provisions to acts committed before this Act comes into effect (with regard to the provisions listed in item (iv) or (v) of paragraph (1) of the Supplementary Provisions, before the respective provisions come into effect), as well as the acts committed after the enforcement of this Act pertaining to the notifications for which the provisions then in force shall remain applicable pursuant to the provision of item (i), paragraph (3) of the Supplementary Provisions and the acts committed after the enforcement of this Act pertaining to the playing cards tax for which the provisions then in force shall remain applicable pursuant to the provision of item (ii) of said paragraph, the provisions then in force shall remain applicable. 例文帳に追加

９　この法律（附則第一項第四号及び第五号に掲げる規定については、当該各規定）の施行前にした行為並びに附則第三項第一号の規定により従前の例によることとされる届出に係るこの法律の施行後にした行為及び同項第二号の規定により従前の例によることとされるトランプ類税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 - 日本法令外国語訳データベースシステム

Article 68-2-3 (1) Where a merger implemented by a domestic corporation falls under the category of specified intra-group merger (meaning a merger which falls under all of the following items; excluding a merger which satisfies the requirement that any of the major businesses conducted by the merged corporation before the merger is interrelated with any of the businesses conducted by the merging corporation before the said merger, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "merger" in Article 2(xii)-8(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "merger (excluding a merger that falls under the category of specified intra-group merger prescribed in Article 68-2-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))": 例文帳に追加

第六十八条の二の三　内国法人の行う合併が特定グループ内合併（次の各号のいずれにも該当する合併をいい、被合併法人の合併前に営む主要な事業のうちのいずれかの事業と合併法人の当該合併前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の八イからハまでの規定中「その合併」とあるのは、「その合併（租税特別措置法第六十八条の二の三第一項（適格合併等の範囲に関する特例）に規定する特定グループ内合併に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

(2) Where a company split implemented by a domestic corporation falls under the category of specified intra-group company split (meaning a company split which falls under all of the following items; excluding a company split which satisfies the requirement that any of the businesses conducted by the split corporation before the split, which is to be conducted by the succeeding corporation in a company split as a result of the said split, is interrelated with any of the businesses conducted by the succeeding corporation in a company split before the said split, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "company split" in Article 2(xii)-11(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "company split (excluding a company split that falls under the category of specified intra-group company split prescribed in Article 68-2-3(2) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))": 例文帳に追加

２　内国法人の行う分割が特定グループ内分割（次の各号のいずれにも該当する分割をいい、分割法人の分割前に営む事業のうち当該分割により分割承継法人において営まれることとなるものと分割承継法人の当該分割前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十一イからハまでの規定中「その分割」とあるのは、「その分割（租税特別措置法第六十八条の二の三第二項（適格合併等の範囲に関する特例）に規定する特定グループ内分割に該当するものを除く。）」とする。 - 日本法令外国語訳データベースシステム

(3) Where a share exchange implemented by a domestic corporation falls under the category of specified intra-group share exchange (meaning a share exchange which falls under all of the following items; excluding a share exchange which satisfies the requirement that any of the major businesses conducted by the wholly owned subsidiary corporation in a share exchange before the share exchange is interrelated with any of the businesses conducted by the wholly owning parent corporation in a share exchange before the said share exchange, and any other requirements specified by a Cabinet Order), with regard to the application of the provisions of the Corporation Tax Act and any other laws and regulations, the term "share exchange" in Article 2(xii)-16(a) to (c) of the Corporation Tax Act shall be deemed to be replaced with "share exchange (excluding a share exchange that falls under the category of specified intra-group share exchange prescribed in Article 68-2-3(3) of the Act on Special Measures Concerning Taxation (Special Provisions Concerning the Scope of Qualified Merger, etc.))": 例文帳に追加

３　内国法人の行う株式交換が特定グループ内株式交換（次の各号のいずれにも該当する株式交換をいい、株式交換完全子法人の株式交換前に営む主要な事業のうちのいずれかの事業と株式交換完全親法人の当該株式交換前に営む事業のうちのいずれかの事業とが相互に関連することその他の政令で定める要件に該当するものを除く。）に該当する場合における法人税法その他の法令の規定の適用については、法人税法第二条第十二号の十六イからハまでの規定中「その株式交換」とあるのは、「その株式交換（租税特別措置法第六十八条の二の三第三項（適格合併等の範囲に関する特例）に規定する特定グループ内株式交換に該当するものを除く。）」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 depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies. 例文帳に追加

４　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。 - 日本法令外国語訳データベースシステム

Article 58 (1) Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., he/she shall add, to the amount to be refunded or appropriated, an amount calculated by multiplying the amount to be refunded or appropriated by the rate of 7.3% per annum according to the number of days during the period from the day following the day specified in each of the following items for the categories of refund, etc. listed respectively in said items, until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible) (or during the period otherwise specified by other national tax laws) (the amount thus calculated shall be referred to as "interest on refund"): 例文帳に追加

第五十八条　国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間（他の国税に関する法律に別段の定めがある場合には、その定める期間）の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下「還付加算金」という。）をその還付し、又は充当すべき金額に加算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

Article 173 (1) Where a nonresident prescribed in Article 169 (Tax Base) is subject to the provisions of Part IV, Chapter V (Withholding at Source of Income of Nonresidents or Corporations), with respect to the retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer' Option) to be received thereby, and opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident may, in order to receive a refund of income tax pertaining to the said retirement allowance, etc., file a return form to the district director on or after January 1 of the year following the relevant year (in the case where the total amount of the retirement allowance, etc. prescribed in Article 171 has been determined before that date, the day on which the total amount has been determined), stating the following matters: 例文帳に追加

第百七十三条　第百六十九条（課税標準）に規定する非居住者がその支払を受ける第百七十一条（退職所得についての選択課税）に規定する退職手当等につき次編第五章（非居住者又は法人の所得に係る源泉徴収）の規定の適用を受ける場合において、当該退職手当等につき同条の選択をするときは、その者は、当該退職手当等に係る所得税の還付を受けるため、その年の翌年一月一日（同日前に同条に規定する退職手当等の総額が確定した場合には、その確定した日）以後に、税務署長に対し、次に掲げる事項を記載した申告書を提出することができる。 - 日本法令外国語訳データベースシステム

(ii) Amount of undistributed income: An amount adjusted, with respect to the amount of income of a specified foreign subsidiary company, etc. in its settlement of accounts for each business year, pursuant to the method specified by a Cabinet Order, based on the amount calculated in accordance with the standards specified by a Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act, in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year 例文帳に追加

二　未処分所得の金額　特定外国子会社等の各事業年度の決算に基づく所得の金額につき、法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額を基礎として政令で定めるところにより当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額に係る調整を加えた金額をいう。 - 日本法令外国語訳データベースシステム

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(1)(viii)-2 of the Income Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（所得税法第二条第一項第八号の二に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

(iii) Amount of undistributed income: An amount adjusted, with respect to the amount of income of a specified foreign corporation in its settlement of accounts for each business year, pursuant to the method specified by a Cabinet Order, based on the amount calculated in accordance with the standards specified by a Cabinet Order in a manner equivalent to the manner for calculating the amount of income for each business year pursuant to the Corporation Tax Act and this Act, in terms of the amount of loss incurred in each of the business years that commenced within seven years before the first day of the relevant business year 例文帳に追加

三　未処分所得の金額　特定外国法人の各事業年度の決算に基づく所得の金額につき、法人税法及びこの法律による各事業年度の所得の金額の計算に準ずるものとして政令で定める基準により計算した金額を基礎として政令で定めるところにより当該各事業年度開始の日前七年以内に開始した各事業年度において生じた欠損の金額に係る調整を加えた金額をいう。 - 日本法令外国語訳データベースシステム

i) Specified shareholder, etc.: An individual and corporation holding, at the time immediately before a specified relationship is established, shares, etc. of a specified domestic corporation (meaning a domestic corporation wherein not more than five shareholders, etc. (meaning shareholders, etc. prescribed in Article 2(xiv) of the Corporation Tax Act) as well as individuals and corporations having a special relationship therewith as specified by a Cabinet Order hold shares, etc. that account for 80 percent or more of the total number or total amount of its issued shares, etc. at that time; the same shall apply in the next item 例文帳に追加

一　特定株主等　特定関係が生ずることとなる直前に特定内国法人（当該直前に株主等（法人税法第二条第十四号に規定する株主等をいう。）の五人以下並びにこれらと政令で定める特殊の関係のある個人及び法人によつて発行済株式等の百分の八十以上の数又は金額の株式等を保有される内国法人をいう。次号において同じ。）の株式等を有する個人及び法人をいう。 - 日本法令外国語訳データベースシステム

The policy of land-tax reform ('Chisyobaibai-houkinbunnitu-syuzeisisetunogi-seiinshi') was presented by Toshimichi OKUBO (Minister of the Treasury) and Kaoru INOUE (Vice-minister of the Treasury) to the Central State Council in October, 1871, when abolition of denpataeitaibaibaikinshirei (a ban on buying and selling fields) was decided, and its draft plan had been already made by INOUE and Kiyonari YOSHIDA just before the delegation's departure (Among early measures of the Meiji government, only Chitsuroku-shobun (Abolition Measure of Hereditary Stipend) was elaborated by INOUE and YOSHIDA after Iwakura Mission departed and formulated as a policy after the Mission returned to Japan). 例文帳に追加

地租改正も田畑永代売買禁止令の廃止の方向が定まった明治4年9月に大久保利通（大蔵卿）と井上馨（同大輔）によってその方針（「地所売買放禁分一収税施設之儀正院伺」）が正院に諮られ、使節団出発直前に井上と吉田清成によってその原案が作成されていた（そもそも明治政府が実施した初期の施策で岩倉使節団出発前に構想として存在しなかったのは、出発後に井上と吉田によって初めて構想され、使節団帰国後に政策として形成された最後に相当する秩禄処分のみであったと言われている）。 - Wikipedia日英京都関連文書対訳コーパス

(b) Where the income derived from Brunei Darussalam is dividends paid by a company which is a resident of Brunei Darussalam to a company which is a resident of Japan and which has owned at least 25 per cent either of the voting shares or of the total issued shares of the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account Brunei Darussalam tax payable by the company paying the dividends in respect of its income. 例文帳に追加

(b)ブルネイ・ダルサラーム国内において取得される所得が、ブルネイ・ダルサラーム国の居住者である法人により、当該法人の議決権のある株式又は発行済株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付されるブルネイ・ダルサラーム国の租税を考慮に入れるものとする。 - 財務省

Where the income derived from Kazakhstan is dividends paid by a company which is a resident of Kazakhstan to a company which is a resident of Japan and which has owned at least 10 per cent either of the voting shares or of the total issued shares of the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account Kazakhstan tax payable by the company paying the dividends in respect of its income. 例文帳に追加

カザフスタン内において取得される所得が、カザフスタンの居住者である法人により、当該法人の議決権のある株式又は発行済株式の十パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付されるカザフスタンの租税を考慮に入れるものとする。 - 財務省

Where the income derived from Australia is dividends paid by a company which is a resident of Australia to a company which is a resident of Japan and which has owned at least 10 per cent either of the voting shares or of the total issued shares of the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account Australian tax payable by the company paying the dividends in respect of its income. 例文帳に追加

オーストラリア内において取得される所得が、オーストラリアの居住者である法人により、当該法人の議決権のある株式又は発行済株式の十パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付されるオーストラリアの租税を考慮に入れるものとする。 - 財務省

Where the income derived from Pakistan is dividends paid by a company which is a resident of Pakistan to a company which is a resident of Japan and which has owned at least 25 per cent either of the voting shares or of the total issued shares of the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account Pakistan tax payable by the company paying the dividends in respect of its income. 例文帳に追加

パキスタン内において取得される所得が、パキスタンの居住者である法人により、当該法人の議決権のある株式又は発行済株式の二十五パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付されるパキスタンの租税を考慮に入れるものとする。 - 財務省

Payments which a student or business apprentice who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State for the primary purpose of his education or training receives for the purpose of his maintenance, education or training shall be exempt from tax in the first-mentioned Contracting State, provided that such payments are made to him from outside that first-mentioned Contracting State. 例文帳に追加

教育又は訓練を受けることを主たる目的として一方の締約国内に滞在する学生又は事業修習者であって、現に他方の締約国の居住者であるもの又はその滞在の直前に他方の締約国の居住者であったものがその生計、教育又は訓練のために受け取る給付（当該一方の締約国外から支払われる給付に限る。)については、当該一方の締約国において租税を免除する。 - 財務省

Where the income derived from the United States is dividends paid by a company which is a resident of the United States to a company which is a resident of Japan and which owns not less than 10 percent of the voting shares issued by the company paying the dividends during the period of six months immediately before the day when the obligation to pay dividends is confirmed, the credit shall take into account the United States tax payable by the company paying the dividends in respect of its income. 例文帳に追加

合衆国において取得される所得が、合衆国の居住者である法人により、その議決権のある株式の十パーセント以上を配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われる配当である場合には、日本国の租税からの控除を行うに当たり、当該配当を支払う法人によりその所得について納付される合衆国の租税を考慮に入れるものとする。 - 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

2. Where the income derived from the Netherlands is dividends paid by a company which is a resident of the Netherlands to a company which is a resident of Japan and which has owned at least 10 per cent either of the voting shares issued by the company paying the dividends, or of the total shares issued by that company, during the period of six months immediately before the day when the obligation to pay dividends is confirmed, such dividends shall be excluded from the basis upon which the Japanese tax is imposed.例文帳に追加

２オランダ内から取得される所得が、配当であって、オランダの居住者である法人により当該法人の議決権のある株式又は発行済株式の十パーセント以上を当該配当の支払義務が確定する日に先立つ六箇月の期間を通じて所有する日本国の居住者である法人に対して支払われるものである場合には、当該配当は、日本国の租税の課税標準から除外される。 - 財務省