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

The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. 例文帳に追加

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。)から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。)及びその他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

5. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting Party in which the income arises. 例文帳に追加

５この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及び他の所得で当該所得が生じた締約者の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

4. The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax laws of the Contracting State in which the income arises. 例文帳に追加

４この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配の受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた所得（公債、債券又は社債の割増金及び賞金を含む。）及びその他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, interest from government securities and interest from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, and all other income that is subjected to the same taxation treatment as income from money lent by the tax law of the Contracting State in which the income arises. 例文帳に追加

この条において、「利子」とは、すべての種類の信用に係る債権（担保の有無及び債務者の利得の分配を受ける権利の有無を問わない。）から生じた所得、特に、公債、債券又は社債から生じた利子（公債、債券又は社債の割増金及び賞金を含む。）及び他の所得で当該所得が生じた締約国の租税に関する法令上貸付金から生じた所得と同様に取り扱われるものをいう。 - 財務省

In some cases, local governments require registration for the establishment of each store with the purpose of earning more registration fee income. This kind of regulatory system substantially damages the benefits incurred from advantages of scale through chain store development, which is a typical business model for retailers.例文帳に追加

また、地方政府が税収確保を目的として、設置店舗ごとに個別に登記を求める場合があり、これは小売業のビジネスモデルの特長である「チェーン展開による規模の利益の追求」を著しく損なう。 - 経済産業省

(ii) A foreign corporation, in any of the business years that started within two years prior to the first day of the business year of the foreign corporation including the date of a merger, company split, share exchange, or capital contribution in kind set forth in Article 68-2-3(1) to (4) of the Act, whose tax imposed on its income for the relevant business year was 25 percent or less of the said income. 例文帳に追加

二　法第六十八条の二の三第一項から第四項までの合併、分割、株式交換又は現物出資が行われる日を含むその外国法人の事業年度開始の日前二年以内に開始した各事業年度のうちいずれかの事業年度において、その事業年度の所得に対して課される租税の額が当該所得の金額の百分の二十五以下であつた外国法人 - 日本法令外国語訳データベースシステム

To provide a system for judging a business plan in the future by taking pensions, held real estate and the property or debt of subsidiaries into a balance sheet or income statement, performing trial balancing of the balance sheet or income statement in the future for each kind of pension operation or real estate operation and supporting the business of an entire group enterprise.例文帳に追加

貸借対照表や損益計算書に年金や保有不動産、子会社の資産や負債等を取り込んで将来の経営計画を判断し、年金運用や不動産運用の種類毎に将来の貸借対照表や損益計算書を試算するととににグループ企業全体の経営支援を行うシステムを提供する。 - 特許庁

(5) With respect to the application of the provisions of Article 66-8(1) of the Act in or after the business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a domestic corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the taxed amount of retained income specified in the items of the said paragraph (meaning the taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the individually taxed amount of retained income (meaning the individually taxed amount of retained income prescribed in Article 68-92(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the taxed amount of retained income for a business year of the said domestic corporation specified respectively in the following items for the category of business years or consolidated business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十六条の八第三項の規定の適用がある場合の同項の内国法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む事業年度以後の各事業年度における同条第一項の規定の適用については、同条第三項各号に定める課税済留保金額（同条第一項に規定する課税済留保金額をいう。以下この条において同じ。）又は個別課税済留保金額（法第六十八条の九十二第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる事業年度又は連結事業年度の区分に応じ当該内国法人の当該各号に定める事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(5) With respect to the application of the provisions of Article 68-92(1) of the Act in or after the consolidated business year including the day of a qualified merger prescribed in paragraph (3) of the said Article (referred to as a "qualified merger, etc." in the next paragraph) of a consolidated corporation set forth in the said paragraph, in the case where the provisions of the said paragraph apply, the individually taxed amount of retained income specified in the items of the said paragraph (meaning the individually taxed amount of retained income prescribed in paragraph (1) of the said Article; hereinafter the same shall apply in this Article) or the taxed amount of retained income (meaning the taxed amount of retained income prescribed in Article 66-8(1) of the Act; hereinafter the same shall apply in this Article) shall be deemed to be the individually taxed amount of retained income for a consolidated business year of the said consolidated corporation specified respectively in the following items for the category of consolidated business years or business years listed in the relevant items of a merged corporation, split corporation, corporation making a capital contribution in kind, or corporation effecting post-formation acquisition of assets and/or liabilities (referred to as a "merged corporation, etc." in the next paragraph): 例文帳に追加

５　法第六十八条の九十二第三項の規定の適用がある場合の同項の連結法人の同項に規定する適格合併等（次項において「適格合併等」という。）の日を含む連結事業年度以後の各連結事業年度における同条第一項の規定の適用については、同条第三項各号に定める個別課税済留保金額（同条第一項に規定する個別課税済留保金額をいう。以下この条において同じ。）又は課税済留保金額（法第六十六条の八第一項に規定する課税済留保金額をいう。以下この条において同じ。）は、被合併法人、分割法人、現物出資法人又は事後設立法人（次項において「被合併法人等」という。）の次の各号に掲げる連結事業年度又は事業年度の区分に応じ当該連結法人の当該各号に定める連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(a) The amount equivalent to the difference between the value of the said transferred assets and liabilities at the time of a qualified capital contribution in kind and the book value of the said transferred assets and liabilities immediately prior to the qualified capital contribution in kind as prescribed in Article 62-4 of the Act shall be included in gross profits when calculating the amount of the said foreign corporation's income for the business year containing the day on which it first became unable to satisfy the requirements; 例文帳に追加

イ　当該移転をした資産及び負債の適格現物出資の時の価額と当該移転をした資産及び負債の法第六十二条の四に規定する直前の帳簿価額との差額に相当する金額を当該外国法人のその要件を最初に満たさないこととなつた日の属する事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

(4) Where the succeeding corporation in a company split, the corporation receiving capital contribution in kind or the corporation receiving post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "succeeding corporation in a company split, etc.") involved in a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified company split, etc.") is subject to the provisions of the preceding paragraph or Article 68-92(3), with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified company split, etc. and each subsequent business year of the split corporation, the corporation making a capital contribution in kind or the corporation effecting post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "split corporation, etc.") involved in the said qualified company split, etc., no part of the taxed amount of retained income of the said split corporation, etc. for each business year within ten years before the company split or each business year within ten years before the company split, etc. shall be deemed to be the taxed amount of retained income of the said succeeding corporation in a company split, etc. for each business year within the preceding ten years pursuant to the provision of the preceding paragraph, or the individually taxed amount of retained income of the said succeeding corporation in a company split, etc. for each consolidated business year within the preceding ten years (meaning each consolidated business year within the preceding ten years prescribed in paragraph (1) of the said Article). 例文帳に追加

４　適格分割、適格現物出資又は適格事後設立（以下この項において「適格分割等」という。）に係る分割承継法人、被現物出資法人又は被事後設立法人（以下この項において「分割承継法人等」という。）が前項又は第六十八条の九十二第三項の規定の適用を受ける場合には、当該適格分割等に係る分割法人、現物出資法人又は事後設立法人（以下この項において「分割法人等」という。）の当該適格分割等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、当該分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の課税済留保金額のうち、前項の規定により当該分割承継法人等の前十年以内の各事業年度の課税済留保金額とみなされる金額及び同条第三項の規定により前十年以内の各連結事業年度（同条第一項に規定する前十年以内の各連結事業年度をいう。）の個別課税済留保金額とみなされる金額は、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

(4) Where the succeeding corporation in a company split, the corporation receiving capital contribution in kind or the corporation receiving post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "succeeding corporation in a company split, etc.") involved in a qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified company split, etc.") is subject to the provisions of the preceding paragraph or Article 66-8(3), with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified company split, etc. and each subsequent consolidated business year of the split corporation, the corporation making a capital contribution in kind or the corporation effecting post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as the "split corporation, etc.") involved in the said qualified company split, etc., no part of the individually taxed amount of retained income of the said split corporation, etc. for each business year within ten years before the company split or each business year within ten years before the company split, etc. shall be deemed to be the individually taxed amount of retained income of the said succeeding corporation in a company split, etc. for each consolidated business year within the preceding ten years pursuant to the provision of the preceding paragraph, or the taxed amount of retained income of the said succeeding corporation in a company split, etc. for each business year within the preceding ten years (meaning each business year within the preceding ten years prescribed in paragraph (1) of the said Article). 例文帳に追加

４　適格分割、適格現物出資又は適格事後設立（以下この項において「適格分割等」という。）に係る分割承継法人、被現物出資法人又は被事後設立法人（以下この項において「分割承継法人等」という。）が前項又は第六十六条の八第三項の規定の適用を受ける場合には、当該適格分割等に係る分割法人、現物出資法人又は事後設立法人（以下この項において「分割法人等」という。）の当該適格分割等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、当該分割法人等の分割前十年内事業年度又は分割等前十年内事業年度の個別課税済留保金額のうち、前項の規定により当該分割承継法人等の前十年以内の各連結事業年度の個別課税済留保金額とみなされる金額及び同条第三項の規定により前十年以内の各事業年度（同条第一項に規定する前十年以内の各事業年度をいう。）の課税済留保金額とみなされる金額は、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

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the taxed amount of retained income or individually taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc., or each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said domestic corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度又は適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度をいう。次項において同じ。）の課税済留保金額又は個別課税済留保金額のうち、当該適格分社型分割等により当該内国法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

iii) Qualified spin-off-type company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this item as "qualified spin-off-type company split, etc."): Any part of the individually taxed amount of retained income or taxed amount of retained income of the split corporation, corporation making a capital contribution in kind or corporation effecting a post-formation acquisition of assets and/or liabilities involved in the qualified spin-off-type company split, etc. for each business year within ten years before the company split, etc. (meaning each consolidated business year or each business year that commenced within ten years before the first day of the consolidated business year that includes the date of the qualified spin-off-type company split, etc., or each business year or each consolidated business year that commenced within ten years before the first day of the business year that includes the date of the qualified spin-off-type company split, etc.; the same shall apply in the next paragraph), which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. transferred to and therefore held by the said consolidated corporation through direct and/or indirect ownership as a result of the said qualified spin-off-type company split, while taking into consideration the contents of the claim prescribed in Article 66-6(1 例文帳に追加

三　適格分社型分割、適格現物出資又は適格事後設立（以下この号において「適格分社型分割等」という。）　当該適格分社型分割等に係る分割法人、現物出資法人又は事後設立法人の分割等前十年内事業年度（適格分社型分割等の日を含む連結事業年度開始の日前十年以内に開始した各連結事業年度若しくは各事業年度又は適格分社型分割等の日を含む事業年度開始の日前十年以内に開始した各事業年度若しくは各連結事業年度をいう。次項において同じ。）の個別課税済留保金額又は課税済留保金額のうち、当該適格分社型分割等により当該連結法人が移転を受けた当該特定外国子会社等の直接及び間接保有の株式等の数に対応する部分の金額として第六十六条の六第一項に規定する請求権の内容を勘案して政令で定めるところにより計算した金額 - 日本法令外国語訳データベースシステム

As this generated unintended adverse effects, I believe independent administrative commissions were abolished on the grounds that they did not suit Japanese culture. I have gone off on a tangent, so let's get back: During the years of Mr. Koizumi and Mr. Takenaka, deregulation was regarded as the solution to everything including such independent administrative commissions as if it were some kind of pandemic. Even taxis were deregulated, which resulted in the income of taxi drivers being cut to about two-thirds, while their working hours became 1.2 times longer. 例文帳に追加

そういったことで逆に弊害も生み出しまして、そんなこともございましたので、独立行政委員会は日本の風土に合わないということで、廃止になってきたのではないかなと、こう思っていまして、少し話が飛びましたけれども、そんなことも含めて、そういった時代、確かに当時、小泉さん、竹中さん時代も何かそういう熱病に侵されたみたいに、規制緩和だ、全部規制緩和すればいいのだと。タクシーなんかご存じのように規制緩和しまして、結果はご存じのようにタクシーの運転手さんの所得が大体3分の2になりまして、それから勤務時間が1.2倍になりました。 - 金融庁

(3) Where a domestic corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the business year that includes the date of the said qualified merger, etc. and each subsequent business year of the said domestic corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the taxed amount of retained income of the said domestic corporation for each business year within the preceding ten years: 例文帳に追加

３　内国法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該内国法人の当該適格合併等の日を含む事業年度以後の各事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該内国法人の前十年以内の各事業年度の課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

(3) Where a consolidated corporation has acquired, as a result of a qualified merger, qualified company split, qualified capital contribution in kind or qualified post-formation acquisition of assets and/or liabilities (hereinafter referred to in this paragraph as a "qualified merger, etc."), the transfer of the whole or part of the number of shares, etc. of a specified foreign subsidiary company, etc. held through direct and/or indirect ownership prescribed in Article 66-6(2)(iii) (hereinafter referred to in this paragraph as the "number of shares, etc. held through direct and/or indirect ownership") by the merged corporation, the split corporation, the corporation making a capital contribution-in-kind or the corporation effecting post-formation acquisition of assets and/or liabilities, with regard to the application of the provision of paragraph (1) in the consolidated business year that includes the date of the said qualified merger, etc. and each subsequent consolidated business year of the said consolidated corporation, the amount specified in each of the following items for the category of qualified merger, etc. listed in the relevant item shall, pursuant to the provision of a Cabinet Order, be deemed to be the individually taxed amount of retained income of the said consolidated corporation for each consolidated business year within the preceding ten years: 例文帳に追加

３　連結法人が適格合併、適格分割、適格現物出資又は適格事後設立（以下この項において「適格合併等」という。）により被合併法人、分割法人、現物出資法人又は事後設立法人からその有する特定外国子会社等の第六十六条の六第二項第三号に規定する直接及び間接保有の株式等の数（以下この項において「直接及び間接保有の株式等の数」という。）の全部又は一部の移転を受けた場合には、当該連結法人の当該適格合併等の日を含む連結事業年度以後の各連結事業年度における第一項の規定の適用については、次の各号に掲げる適格合併等の区分に応じ当該各号に定める金額は、政令で定めるところにより、当該連結法人の前十年以内の各連結事業年度の個別課税済留保金額とみなす。 - 日本法令外国語訳データベースシステム

Article 54 (1) In the event that the person with disabilities, etc. pertaining to the application set forth in the preceding paragraph needs to receive medical expenses for services and supports for persons with disabilities in the light of the person's conditions of physical disabilities or mental disorders, if the person is appropriate to the standard prescribed in the Cabinet Order as considering income status of such persons with disabilities or other family members of households to which the person with disabilities belongs or the conditions of the medical treatment, a municipality etc. shall conduct grant approval per kind of medical care for services and supports for persons with disabilities prescribed in Ordinance of the Ministry of Health, Labour and Welfare; unless such person with disabilities, etc. can receive medical care of the kind prescribed in Ordinance of the Ministry of Health, Labour and Welfare among medical care for services and supports for persons with disabilities pursuant to the provisions of Act on Relief to Wounded and Sick Retired Soldiers (Act No. 168 of 1963) or Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003). 例文帳に追加

第五十四条　市町村等は、前条第一項の申請に係る障害者等が、その心身の障害の状態からみて自立支援医療を受ける必要があり、かつ、当該障害者等又はその属する世帯の他の世帯員の所得の状況、治療状況その他の事情を勘案して政令で定める基準に該当する場合には、厚生労働省令で定める自立支援医療の種類ごとに支給認定を行うものとする。ただし、当該障害者等が、自立支援医療のうち厚生労働省令で定める種類の医療を、戦傷病者特別援護法（昭和三十八年法律第百六十八号）又は心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の規定により受けることができるときは、この限りでない。 - 日本法令外国語訳データベースシステム