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

Moreover, corresponding to the object that was subject to imposition, there were gokeninyaku, shoyaku, keigoyaku (guard tax), ninpuyaku (coolie duty), tansen (a tax on arable land), munebetsu (tax on building), ninbetsu (tax on people), mabetsu, ushibetsu (tax on cow), hobetsu (tax on sail), yamate (a toll collected at the station of the road), kawate (a toll collected at the checkpoint of the river), urayaku (coolie duty), sekisen (toll), tsuryo (a toll collected at a harbor), ichibasen (tax imposed to the market in shoen), zasen (reward paid by member of za to protector), sechiryo (food and drink of events or its expense), ikkonryo (reisen) (gift of money) and so on. 例文帳に追加

更に負担する対象となる賦課によって御家人役・荘役・警固役・人夫役・段銭・棟別・人別・間別・牛別・帆別・山手・川手・浦役・関銭・津料・市庭銭・座銭・節料・一献料（礼銭)などに分けられる。 - Wikipedia日英京都関連文書対訳コーパス

In addition to the taxes as referred to in paragraphs 1 and 2, this Chapter shall apply also to the inheritance tax and the gift tax, which are levied in Japan. 例文帳に追加

この章の規定は、１及び２に規定する租税のほか、日本国において課される相続税及び贈与税についても、適用する。 - 財務省

The fourth strategy is tax breaks to stimulate demand, including a temporary measure to reduce gift tax for purchasing houses.例文帳に追加

第四に、需要不足に対処する観点から、住宅取得のための時限的な贈与税の軽減など、税制上の措置を講じます。 - 財務省

7. System of deferral of payment of inheritance tax and gift tax on non-listed shares (business succession taxation scheme) (taxation scheme) (See p. 201.) 例文帳に追加

7 ．非上場株式等に係る相続税・贈与税の納税猶予制度（事業承継税制）【税制】（継続）（p.204参照） - 経済産業省

Consider optimizing the property tax burden by reviewing the inheritance tax base and tax rate structure from the viewpoint of alleviating descendent disparities and restoring its income redistribution function. Also reducing gift taxes.例文帳に追加

資源再分配機能を回復し、格差の固定化を防止する観点から、相続税の課税ベース、税率構造の見直しによる負担の適正化及び贈与税の軽減等。 - 厚生労働省

The business succession taxation scheme is designed 3to assist successors’ acquisition from predecessors of shares and other assets in non-listed enterprises approved by the Minister of Economy, Trade and Industry, whether through inheritance, gift, or testamentary gift, and it works by allowing the deferral of payment of inheritance tax and gift tax on and exemption from payment of the amount of tax under a grace period in certain circumstances (e.g., death of the successor). 例文帳に追加

事業承継税制は、後継者が経済産業大臣の認定を受けた非上場会社の株式等を先代経営者から相続、遺贈又は贈与により取得した場合において、その後継者が事業を継続することを前提に、相続税・贈与税の納税を猶予し、後継者の死亡等の一定の場合には猶予税額を免除する制度である。 - 経済産業省

In concrete terms, we plan requisite measures such as lowering the effective corporate tax rate and the preferential corporate tax rate for SMEs, creating systems of taxation to enhance employment and environment-related investment, revising the various deductions of income tax, revising inheritance and gift tax, introducing carbon dioxide tax as a global warming countermeasure, expanding the tax system for nonprofit organizations and facilitating tax compliance and enforcement. 例文帳に追加

具体的には、法人実効税率や中小法人の軽減税率の引下げ、雇用促進税制・環境関連投資促進税制の創設、所得税の各種控除の見直し、相続税・贈与税の見直し、地球温暖化対策のための税の導入、市民公益税制の拡充、納税環境の整備など、所要の措置を講ずることとしております。 - 財務省

Approvals to qualify for this scheme commenced in fiscal 2009, and as of the end of January 2012, 334 approvals had been granted for inheritance tax and 151 approvals had been made for gift tax. 例文帳に追加

平成21 年度より事業承継税制の適用の基礎となる認定を開始し、平成24 年1 月までに、相続税に係る認定を334 件、贈与税に係る認定を151件実施した。 - 経済産業省

3. In cases where any amounts are deducted pursuant to the provisions of Article 21-12 (Special Exemption for Gift Tax under the Taxation System for Settlement at the Time of Inheritance) of the Inheritance Tax Act (Act No. 73 of 1950), the amount that remains after deducting the total of such deducted amounts from 25 million yen 例文帳に追加

（３）　相続税法（昭和二十五年法律第七十三号）第二十一条の十二（相続時精算課税に係る贈与税の特別控除）の規定により同条の規定の適用を受けて控除した金額がある場合における当該金額の合計額を二千五百万円から控除した残額 - 日本法令外国語訳データベースシステム

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

In addition, there is a problem in terms of the tax code in managing the school's funds as well as a risk that the Iemoto family's traditional Shozoku (costume), Densho (books on the esoterica), etc. are scattered and ultimately lost under the burden of gift and inheritance taxes imposed when there is a generational change of Iemoto. 例文帳に追加

これに加えて流儀内の資金管理における税法上の問題、あるいは家元代替りに際しての贈与税・相続税の負担による家伝の装束や伝書などの散逸の危険性がある。 - Wikipedia日英京都関連文書対訳コーパス

We will intensify tax incentives for research and development and investment. We will also reform the inheritance and gift taxes to promote the transfer of assets to future generations. 例文帳に追加

例えば、研究開発減税及び重点的な投資減税を行うとともに、次世代への資産移転の円滑化に資する観点から、相続税・贈与税の見直しを行うこととしております。 - 財務省

Regarding stock with no quoted market price, etc., that a giver (parent) has given as a gift to enable business succession, exemptions will be established, lowering the age requirement for the giver under regulations concerning settlement taxes at succession to the age of60 (currently 65) and raising tax exemptions to \\30million (currently \\25 million).例文帳に追加

事業承継をするために贈与者（親）から贈与を受けた取引相場のない株式等について、相続時精算課税制度に係る贈与者要件を60歳（本則65歳）に引き下げるとともに、非課税枠を3,000万円（本則2,500万円）に引き上げる特例を創設する。 - 経済産業省

2. Specifically, we will carry out measures such as the following as a package: Tax reductions for R&D and focused investment incentives, for improving the competitiveness of Japanese industries; Integration of inheritance and gift taxes for encouraging the smooth transfer of assets from the older generation to the younger generation and cuts in tax rates; Reduction and simplification of taxation of financial transactions and stocks for encouraging a shift from 'deposits' to 'investment'; Cuts in the tax rates of registration and license taxes for promoting utilization of land; Abolition of' special allowance for spouse' (exceeding the amount of the 'allowance for spouse')to simplify personal allowances, etc.; Reduction of the tax-exempt threshold, etc., to increase people's trust in the consumption tax and improve its transparency; Review of tobacco and liquor taxes; and other measures例文帳に追加

２具体的には、我が国産業の競争力強化のための研究開発・設備投資減税の集中・重点化、次世代への資産移転の円滑化に資する相続税・贈与税の一体化及び税率の引下げ、「貯蓄から投資へ」の改革に資する金融・証券税制の軽減・簡素化、土地の有効利用の促進に資する登録免許税の軽減、人的控除の簡素化等の観点からの配偶者特別控除の上乗せ部分の廃止、消費税に対する信頼性・透明性を向上させるための免税点制度等の改革、酒税及びたばこ税の見直しその他の所要の措置を一体として講ずることといたします。 - 財務省

(3) For the purpose of applying the provisions of the Inheritance Tax Act (Act No. 73 of 1950) and other laws and regulations concerning inheritance tax or gift tax pertaining to the payment of the Purchase Amount received in the case that payment of the Purchase Amount pertaining to the purchase of the Right to Insurance Claim, etc. under the provision of Article 270-6-8, paragraph (2) (in the case that the payment of said Right to Insurance Claim, etc. pertaining to the Purchase Amount is received within three years of the occurrence of the insured event pertaining to said Right to Insurance Claim, etc. under the provision of the proviso of that paragraph, that amount of payment received is included; hereinafter the same shall apply in this paragraph) is received, the term "insurance claim (mutual aid money)" in Article 3, paragraph (1), item (i) of that Act shall be deemed to be "insurance claim (the Purchase Amount prescribed in Article 270-6-10, paragraph (2) of the Insurance Business Act (Act No. 105 of 1995); referred to as "Purchase Amount" in Article 5, paragraph (2)) and mutual aid money," the term "said insurance claim recipient" shall be deemed to be "said insurance claim recipient (any person who received payment of said Purchase Amount and," and the term "its equivalent" in Article 5, paragraph (2) of that Act shall be deemed to be "its equivalent (including the Purchase Amount; hereinafter the same shall apply)." 例文帳に追加

３　保険金請求権等につき第二百七十条の六の八第二項の規定による買取りに係る買取額（当該買取額に係る保険金請求権等につき同項ただし書の規定により当該保険金請求権等に係る保険事故が発生した後三年以内に支払を受けた場合には、当該支払を受けた金額を含む。以下この項において同じ。）の支払を受けた場合における当該支払を受けた買取額に係る相続税法（昭和二十五年法律第七十三号）その他相続税又は贈与税に関する法令の規定の適用については、同法第三条第一項第一号中「保険金（共済金」とあるのは「保険金（保険業法（平成七年法律第百五号）第二百七十条の六の十第三項に規定する買取額（第五条第二項において「買取額」という。）及び共済金」と、「当該保険金受取人（」とあるのは「当該保険金受取人（当該買取額の支払を受けた者及び」と、同法第五条第二項中「準ずるもの」とあるのは「準ずるもの（買取額を含む。以下同じ。）」とする。 - 日本法令外国語訳データベースシステム