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

a fixed income 例文帳に追加

ある期間ごとに得られる,一定の収入 - EDR日英対訳辞書

a profession in which one can earn a fixed income 例文帳に追加

一定の収入が得られるきまった職業 - EDR日英対訳辞書

The rent was fixed at a rate according to income.例文帳に追加

家賃は収入に応じた価格に設定されていた - Eゲイト英和辞典

as a sweetener they offered warrants along with the fixed-income securities 例文帳に追加

甘味剤として、彼らは確定所得証券に加え新株引受権を付けた - 日本語WordNet

A budget is a plan or schedule adjusting expenses during a certain period to the estimated or fixed income for that period.例文帳に追加

予算とは一定期間中の支出を見込まれる収入にあわせた計画です。 - Tatoeba例文

A budget is a plan or schedule adjusting expenses during a certain period to the estimated or fixed income for that period. 例文帳に追加

予算とは一定期間中の支出を見込まれる収入にあわせた計画です。 - Tanaka Corpus

2. the balance of total income minus income from transfer of fixed assets, or securities as prescribed in Article 2(xxi) of the Juridical Person Tax Act (Act No. 34 of 1965). 例文帳に追加

（２）　総収入金額から固定資産又は法人税法（昭和四十年法律第三十四号）第二条第二十一号に規定する有価証券の譲渡による収入金額を控除した金額 - 日本法令外国語訳データベースシステム

(8) The fees set forth in the preceding paragraph shall be paid with the income stamp corresponding to the amount of such fees, and fixed on the application form provided by paragraph 1. 例文帳に追加

８　前項の手数料は、第一項の申請書に当該手数料の額に相当する収入印紙をはつて、納付しなければならない。 - 日本法令外国語訳データベースシステム

(i) A nonresident who has, in Japan, branch offices, factories or any other fixed places for conducting a business which are specified by a Cabinet Order: All domestic source income 例文帳に追加

一　国内に支店、工場その他事業を行う一定の場所で政令で定めるものを有する非居住者　すべての国内源泉所得 - 日本法令外国語訳データベースシステム

(i) A foreign corporation that has, in Japan, branch offices, factories or any other fixed places for conducting a business which are specified by a Cabinet Order: All domestic source income 例文帳に追加

一　国内に支店、工場その他事業を行なう一定の場所で政令で定めるものを有する外国法人　すべての国内源泉所得 - 日本法令外国語訳データベースシステム

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment or fixed base. 例文帳に追加

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受益者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は他方の締約国内において当該他方の締約国内にある固定的施設を通じて独立の人的役務を提供する場合において、当該その他の所得の支払の基因となつた権利又は財産が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such other income, being a resident of a Contracting State,carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment or fixed base. 例文帳に追加

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受領者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は当該他方の締約国内において当該他方の締約国内にある固定的施設を通じて独立の人的役務を提供する場合において、当該その他の所得の支払の基因となった権利又は財産が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

The subcontract system entailed the risk of having to make payments fixed by contracts to manorial lords and imperial officials even in poor crop years, but the amounts of crops exceeding fixed payments were treated as land stewards' private income, which often brought them considerable benefits. 例文帳に追加

地頭請は、不作の年でも約束額を領主・国司へ納入するといったリスクを負ってはいたが、一定額の年貢の他は自由収入とすることができたため、地頭にとって多大な利益をもたらすことが多かった。 - Wikipedia日英京都関連文書対訳コーパス

The system is provided with at least a function by which the rental income based on a period-fixed agreement is varied by a discount or the like, and by which a subscription data after the subscribed fixed period for every object mentioned above can be stored newly.例文帳に追加

期間を確定させた契約に基づく賃貸料を割引等により変動させ、前記の物件ごとに、予約された確定期間以降の予約データを新規に記憶させることが可能な機能とを少なくとも備える。 - 特許庁

Article 44. The qualifications of members of both Houses and their electors shall be fixed by law. However, there shall be no discrimination because of race, creed, sex, social status, family origin, education, property or income. 例文帳に追加

第四十四条　両議院の議員及びその選挙人の資格は、法律でこれを定める。但し、人種、信条、性別、社会的身分、門地、教育、財産又は収入によつて差別してはならない。 - 日本法令外国語訳データベースシステム

(i) Interest to be received by a nonresident listed in Article 164(1)(i) of the Income Tax Act, which is attributed to a business that is conducted by the said nonresident in Japan at any fixed place prescribed in Article 164(1)(i) of the said Act 例文帳に追加

一　所得税法第百六十四条第一項第一号に掲げる非居住者が支払を受ける利子のうちその者の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの - 日本法令外国語訳データベースシステム

Lord of the manor and chigyo-kokushu introduced Jitouke (the contract system that the manor's owner entrusts a jito (manager and lord of manor) to manage his manor and pay the customs) in order to secure income by obliging a jito to pay a fixed amount of land tax in exchange for entrusting him with the management of the local shoen and koryo. 例文帳に追加

荘園領主・知行国主らは収入を確保するため、地頭に一定額の年貢納入を義務づける代わりに現地の荘園・公領の支配を任せる地頭請を行うようになった。 - Wikipedia日英京都関連文書対訳コーパス

In a game of the player, and an actual payment rate PP/BP is computed from the expenditure history BP and the income history PP, and the actual payment rate and a previously fixed set payment rate P/B are compared.例文帳に追加

そして、そのプレイヤーのゲームにおいて、支出履歴Ｂ_P及び収入履歴Ｐ_Pから過去の実質払出率Ｐ_P／Ｂ_Pを算出し、その実質払出率と、予め決められた設定払出率Ｐ／Ｂとを比較する。 - 特許庁

Moreover, it divides an excess amount into an amount supplied to the contents holder and a subtracted amount of purchase price of contents to update purchase price with respect to the contents in which income exceeds the fixed charge.例文帳に追加

また、収入が固定料金を超過するコンテンツについては、超過分の金額を、コンテンツホルダに供給する金額と、コンテンツの購入価格の減額分と、に振り分けて、購入価格を更新する。 - 特許庁

It determines that delivery is done as for the contents in which the number of purchase order exceeds a predetermined number and income exceeds a fixed charge specified from a contents holder.例文帳に追加

購入申込が所定数以上となり、収入がコンテンツホルダから指定された固定料金以上となるコンテンツについては配信を行うことを決める。 - 特許庁

. Investment and asset management (equity or fixed income funds managed on behalf of clients, using clients' capital) 例文帳に追加

投資・資産管理（顧客の資産を使用して、顧客の事業者は、管理投資および顧客サービスからの排出量をスコープ3、カテゴリ15（投資）に計上できる。 - 経済産業省

The role of healthy income increases and consumption sophistication centering in urban areas in underpinning this personal consumption increase was significant. However, at the same time, the growth of personal consumption was weak compared to that of fixed asset investment, against a backdrop of uncertainty about the future accompanying the reform of state-owned enterprises, an undeveloped social security system, and stalled growth of farming village income.例文帳に追加

これは、都市部を中心とした堅調な所得の増加及び消費の高度化等が個人消費を下支えしたところによる側面が大きいが、その一方で、国有企業改革に伴う将来不安や社会保障制度の未整備、農村の所得伸び悩み等を背景に、個人消費の伸びは固定資産投資に比べて弱い。 - 経済産業省

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

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

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.)) 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(i) Interest to be received by a nonresident listed in Article 164(1)(i) of the Income Tax Act, which is attributed to a business that is conducted by the said nonresident in Japan at any fixed place prescribed in Article 164(1)(i) of the said Act: 例文帳に追加

一　所得税法第百六十四条第一項第一号に掲げる非居住者が支払を受ける利子のうち、当該非居住者の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの - 日本法令外国語訳データベースシステム

(i) The discount on bonds to be received by a nonresident listed in Article 164(1)(i) of the Income Tax Act which is attributed to a business conducted by the said nonresident in Japan at any fixed place prescribed in the said item 例文帳に追加

一　所得税法第百六十四条第一項第一号に掲げる非居住者が支払を受ける発行差金のうちその者の同号に規定する事業を行う一定の場所を通じて国内において行う事業に帰せられるもの - 日本法令外国語訳データベースシステム

Multi-strategies and long/short equity accounts for close to a half of total sales The breakdown of strategy of hedge funds sold by distributors in Japan is as follows: 33% are multi-strategy, 14% are long-short equity, 12% are equity market neutral, 11% are fixed income arbitrage. 例文帳に追加

投資戦略としてはマルチ・ストラテジー及び株式ロング・ショートが過半数投資戦略別には、マルチ・ストラテジーが33%、株式ロング・ショートが14%、株式マーケット・ニュートラルが12%、債券アービトラージが11%となっている（図表9）。 - 金融庁

In the formula, F is the fixed expenditure, Z is the maintenance cost, A is the rental fee of affiliated companies, C is the car parking income, E is the other incomes from affiliated companies, S is the other incomes from companies other than the affiliated companies, T_T is the average rental unit price and T_S is the average expenditure unit price.例文帳に追加

Ｆは固定経費、Ｚは修繕費、Ａは関連会社の賃貸料、Ｃは駐車場収入、Ｅは関連会社に起因するその他の収入、Ｓは関連会社以外に起因するその他の収入、Ｔ_Ｔは賃貸平均単価、Ｔ_Ｓは平均経費単価である。 - 特許庁

To provide a data processing system for implementing transaction management of auction-based trading for specialized items (such as fixed income instruments), which provides a highly structured trading protocol implemented through a sequence of trading paradigms.例文帳に追加

特定の品目（例としては、定額所得インストルメントのような品目）のオークションベース取引の取引管理を実行するデータ処理システムであって、そのデータ処理システムが一連の取引パラダイムを通して実行される高度に構築された取引プロトコルを提供すること。 - 特許庁

Each of the information processor 41 (42, 43, etc.), prepares a housekeeping book for a fixed term (e.g. one mouth) on the basis of the received housekeeping book data, add, e.g. a circle graph showing income items and expenditure items, a line graph showing time series change and print the housekeeping book.例文帳に追加

各情報処理装置４_１（４_２，４_３，…）では、受信した家計簿データに基づいて、一定期間（例えば１カ月）の家計簿を作成し、例えば、収入内訳や支出内訳を示す円グラフや、時系列的変化を示す折れ線グラフ等を付加して印刷する。 - 特許庁

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

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

In particular, the number of older freeters (ages 25-34) and young people without work, or so-called NEET (Not in Employment, Education or Training), is still large, continuing to pose concerns about wider income disparities and fixed inequality among the young generation, and the accelerated fall of the birth rate due to the increased choice of unmarried life.例文帳に追加

特に、年長フリーター（25～34歳）やいわゆる「ニート」の状態にある若年無業者は依然として多く、若年層の所得格差の拡大や格差の固定化、さらには非婚化による少子化の加速が引き続き懸念されている。 - 厚生労働省

If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the income may be taxed in that other Contracting State but only so much of it as is attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods. 例文帳に追加

その者がそのような固定的施設を有する場合又は前記の期間当該他方の締約国内に滞在する場合には、当該所得に対しては、当該固定的施設に帰せられる部分又は前記の期間を通じ当該他方の締約国内において取得し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することができる。 - 財務省

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from a business pertaining to a foreign affiliated transaction set forth in Article 68-88(6) of the Act for the business year including the date on which the said foreign affiliated transaction was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes the said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of the said Article) pertaining to the said foreign affiliated transaction conducted by the said consolidated corporation (where the income arising from the said business is not recorded separately from the income arising from other businesses in the said financial statements, the income arising from businesses including the said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting the said foreign affiliated transaction (where the amount of expenses or the value of fixed assets spent or used for the said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in the said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including the said business) or any other levels of such persons' contribution to the said income 例文帳に追加

一　法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者（同条第一項に規定する国外関連者をいう。）の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該国外関連取引が行われた日を含む事業年度又はこれに準ずる期間の当該国外関連取引に係る事業に係る所得（当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。）が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額（当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。）その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

(i) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan; 例文帳に追加

一　法第二十二条（各事業年度の所得の金額の計算）　同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。 - 日本法令外国語訳データベースシステム

While these relationships are not fixed and may vary depending on the status of measures to improve the environment to support both work and child raising, in recent years because of income factors both relationships have shown positive correlations, with a tendency toward high total fertility rates in countries and regions where women’s social progress has advanced. 例文帳に追加

それぞれ、両者の関係は固定的なものでなく、仕事と育児の両立支援のための環境整備等の状況により、変化し得るものであるが、最近では、所得要因も背景に、両者の間に正の相関があり、女性の社会進出が進んでいる国及び地域ほど、合計特殊出生率も高い傾向にある、との指摘もある。 - 経済産業省

Article 20 Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article. 例文帳に追加

第二十条　地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。 - 日本法令外国語訳データベースシステム

(i) The method which uses, as the amount of consideration for a foreign affiliated transaction, the amount calculated by deeming that the income, which arises from the purchase, manufacture, sale or any other acts conducted with regard to inventory assets for the said foreign affiliated transaction by a consolidated corporation set forth in Article 68-88(1) of the Act or a foreign affiliated person prescribed in the said paragraph who is related to the said consolidated corporation, is to be attributed to the said consolidated corporation or foreign affiliated person, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting such acts or any other levels of such persons' contribution to the said income 例文帳に追加

一　国外関連取引に係る棚卸資産の法第六十八条の八十八第一項の連結法人又は当該連結法人に係る同項に規定する国外関連者による購入、製造、販売その他の行為に係る所得が、当該棚卸資産に係るこれらの行為のためにこれらの者が支出した費用の額、使用した固定資産の価額その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じて当該連結法人及び当該国外関連者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法 - 日本法令外国語訳データベースシステム

(iv) Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft 例文帳に追加

四　その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(vii) Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated 例文帳に追加

七　その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(iv) Where the corporation conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts: Part of the whole income arising from the said business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft; 例文帳に追加

四　その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

(vii) Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items: Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated. 例文帳に追加

七　その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得 - 日本法令外国語訳データベースシステム

Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State. 例文帳に追加

一方の締約国の居住者である法人が他方の締約国内から利得又は所得を取得する場合には、当該他方の締約国は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約国内において生じた利得又は所得から成るときにおいても、当該配当（当該他方の締約国の居住者に支払われる配当及び配当の支払の基因となつた株式その他の持分が当該他方の締約国内にある恒久的施設又は固定的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other Contracting State. 例文帳に追加

一方の締約国の居住者である法人が他方の締約国内から利得又は所得を取得する場合には、当該他方の締約国は、当該法人の支払う配当及び当該法人の留保所得については、これらの配当及び留保所得の全部又は一部が当該他方の締約国内において生じた利得又は所得から成るときにおいても、当該配当（当該他方の締約国の居住者に支払われる配当及び配当の支払の基因となった株式その他の持分が当該他方の締約国内にある恒久的施設又は固定的施設と実質的な関連を有するものである場合の配当を除く。）に対していかなる租税も課することができず、また、当該留保所得に対して租税を課することができない。 - 財務省

The estimation for income surplus was made according to the following conditions: (i) net external assets increased by the accumulation of current account surplus (profit and loss due to foreign exchange and depletion of fixed assets are eliminated); (ii) as a result of the “dual-track” income balance structure, both external assets and external debts increased in scale without changing the ratio of assets and debts; (iii) as a result of the improved portfolio by asset type, the share of direct investments with relatively high rates of return expanded to the current UK level; and (iv) as a result of the improved portfolio by region, the share of securities investments in Asia expanded to the current UK level.例文帳に追加

具体的には、我が国が2030年に、①対外純資産は経常収支黒字幅の累積によって増加（為替等による損益や固定資産減耗は捨象）し、②所得収支構造の「複線的」構造の実現の結果として、対外資産、対外負債は、資産と負債の比率を維持したまま双方ともに規模を拡大し、③資産種別ポートフォリオの改善の結果、相対的に収益率の高い直接投資の比率が現在の英国並の水準まで拡大し、④地域別ポートフォリオの改善の結果、証券投資のアジア向け投資比率が現在の英国並の水準まで拡大、した場合の所得収支を試算した。 - 経済産業省