「local tax」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

The delivery quantity every kind of the tobacco products delivered to each of the plurality of retail store is tabulated every local government (prefecture, municipality) each retail store belongs to, the local tax to be paid to each local government is calculated according to the kinds of tobacco products and delivery quantities tabulated every local government, and the tax payment processing thereof is executed.例文帳に追加

そして複数の小売店にそれぞれ納入したたばこ製品の種別毎の納入量を、上記各小売店がそれぞれ属する地方自治体（都道府県，区市町村）毎にそれぞれ集計し、各地方自治体毎に集計されたたばこ製品の種別とその納入量に応じて各地方自治体にそれぞれ納税すべき地方税額を計算して、その納税処理を実行する。 - 特許庁

Rice fields subject to rice tax were called Yusoden, and rice fields exempt from rice tax were called Fuyusoden; kubunden, fields given to those at Fifth Rank or above, fields given by the emperor, fields given for meritorious deeds for the state, and fields given to local magistrates were treated as Yusoden, and fields allotted to government posts other than local magistrate, fields given to temples, and the fields given to shrines, were treated as Fuyusoden. 例文帳に追加

田租の賦課対象となる田地を輸租田といい、田租が免除された田地を不輸租田というが、口分田・位田・賜田・功田・郡司への職田が輸租田とされ、郡司以外の職田・寺田・神田のみが不輸租とされた。 - Wikipedia日英京都関連文書対訳コーパス

According to an overseas survey on Japanese-affiliated companies operating in China, Japanese firms placing a business order with local companies in China is regarded as engaging in domestic transactions, leading the Chinese Government to levy tax on such transactions. To avoid the imposition of this tax, or reduce costs in a broader sense, some subsidiaries in China of Japanese software developers have system engineers of local Chinese companies dispatched to the subsidiaries instead of directly outsourcing the work to the Chinese companies.例文帳に追加

現地調査によれば、中国の場合、地場企業へ発注をすると国内取引となり増値税が課税されるため、技術者を派遣してもらう形で対応する例があり、コスト削減のために様々な形態をとっていることがうかがえる。 - 経済産業省

Move forward with the construction of local taxation systems that provide stable revenue and whose revenue gaps among jurisdictions are small. To this end, we will review local corporate taxation, and will consider enhancing the local consumption tax system from the perspective of promoting government decentralization and securing central and local government stable revenue sources for social security programs.例文帳に追加

地域主権改革の推進及び国と地方を通じた社会保障制度の安定財源確保の観点から、地方消費税を充実するとともに、地方法人課税のあり方を見直すことなどにより、税源の偏在性が小さく、税収が安定的な地方税体系を構築。 - 厚生労働省

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

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

Meanwhile, shiki itself shifted from being an expression of an official position to being the right to tax profit, and there were cases where honke or ryoke directly held the shiki of a local lord, or the other way around meaning local lords holding the shiki of honke or ryoke. 例文帳に追加

この頃になると、職そのものが、本来の身分的な性格から単なる得分権となり、在地領主的な職を本家や領家が直接保持する場合や、その逆の場合が見られてきた。 - Wikipedia日英京都関連文書対訳コーパス

In the Ritsuryo system (a system of centralized government based on the ritsuryo code), a Kokushi (provincial governor) usually had nengu (land tax) delivered to the Japanese capital by requisitioning horses of local leaders, such as a Gunji (local magistrate) or wealthy families in exchange for dachin. 例文帳に追加

律令制においては、国司が郡司・富豪などの地方の有力者の馬を駄賃と引換に徴発して年貢を日本の首都に運ばせるのが主であった。 - Wikipedia日英京都関連文書対訳コーパス

With regard to the Three-part Reform Package, an agreement between the government and the ruling parties was reached in November 2005, which aims to reform local government subsides of over 4 trillion yen and transfer tax revenue sources of about 3 trillion yen to local governments.例文帳に追加

「三位一体の改革」については、昨年十一月に「政府・与党合意」が取りまとめられ、四兆円を上回る補助金改革を達成し、三兆円規模の税源移譲を行うこととしております。 - 財務省

With regard to the Trinity Reform, we will reform local government subsides (approx 1.8 trillion yen) by transferring tax revenue sources to local governments, slimming them down and so on.例文帳に追加

また、「三位一体の改革」については、国庫補助負担金について、税源移譲に結びつく改革のほか、スリム化を図ること等により、一兆八千億円程度の改革を行っております。 - 財務省

In 2009 and 2010, when local governments were put under a certain financial burden by the economic stimulus measure, in particular, a decline in the ratio of tax revenues to the fiscal expenditure caused debt problems of local governments as described in "(1) immediate attention points" in this paragraph.例文帳に追加

特に景気対策事業で負担を求められた2009 年、2010 年は歳出に対する税収の比率が低下しており、本項の「（1）当面の注目点」でも述べたような地方政府の債務問題にもつながっている。 - 経済産業省

This system, which corresponds to the tax revenues distributed to local governments in Japan, is being positioned in the draft budget and so forth as a mechanism to boost the basic public service capability of local governments, and from 2000 onward, there have been a series of significant increases each year (Figure 1-3-54).例文帳に追加

日本の地方交付税に相当するこの制度は、政府の予算案等においても、地方政府の基本的公共サービス能力を高めるものとして位置づけられており、2000年以降、毎年大幅に増額を重ねている（第1-3-54図）。 - 経済産業省

In addition, according to a view, the starting point of the rice field tax of the ritsuryo system was the first crop of the season offered to the head of a province (powerful local clan) for doing a shrine ritual; the Imperial court which was based on the ritsuryo system took away the political and religious power from the powerful local clan and ordered the first crop of the season to be offered to the court and it is said that the system of fudokoku was to separate the rice field tax from the heads of local provinces. 例文帳に追加

なお、一説によれば、律令制における田租の原点は、神事の遂行のために在地首長（豪族）へ献上されていた初穂であったとされ、在地首長から政治的・宗教的権限を剥奪した朝廷（律令政府）がその初穂を自己に納めさせたものであり、不動穀化はそれを囲い込むことによって在地首長と田租を切り離す目的があったとも言われている。 - Wikipedia日英京都関連文書対訳コーパス

In the light of the concept of securing stable financial resources under social security reform this time, we will comprehensively sort out the entire picture and estimated costs of the social security benefits including the local independent projects and implement the reform of local tax systems etc. in the comprehensive reform of the tax system in order to secure the necessary and stable financial resources for local independent projects.例文帳に追加

今般の社会保障改革における安定財源確保の考え方を踏まえつつ、地方単独事業を含めた社会保障給付の全体像及び費用推計の総合的な整理を行った上で、地方単独事業に関して、必要な安定財源が確保できるよう、税制抜本改革において地方税制の改革などを実施。 - 厚生労働省

Through the empowerment of zuryos, they incorporated the local ruling families leading the people into a kokuga government system, instead of the jo (the third-ranking local administrator) and sakan (the fourth-ranking local administrator) who were reluctant to accept the one-sided orders they issued because jo and sakan were also old administrative aides from the same class, in order to strengthen the governance of both tax collection and military affairs. 例文帳に追加

この権限拡大を背景として、受領たちは租税収取・軍事両面において統治を強化するため、旧来の補佐官で同一階層出自ゆえに一方的に使役しがたい掾（じょう）、目（さかん）に替えて、国内の豪族・有力者らを国衙の体制に組み入れた。 - Wikipedia日英京都関連文書対訳コーパス

Replacing the systems, after the mid Heian period, the government dispatched azukari dokoro (estate custodian) to the local estates based on shoen that consisted of donated lands that had been granted Fuyu no ken (the right of tax exemption) or the like as a business foundation, and also appointed the local magnate or influential farmer to shokan (estate officer) or myoshu (local landowner and cultivator) to oppose the rule of kokuga (provincial government office). 例文帳に追加

これに替わって平安時代中期以後に不輸の権(日本)などを獲得した寄進地系荘園を経営基盤として現地に預所を派遣するとともに、現地の有力者や農民を荘官・名主に任命して国衙からの支配に対抗した。 - Wikipedia日英京都関連文書対訳コーパス

In the meantime, due to the three local new laws established in 1878, Gun-ku-cho-son Heniseiho (an act for the reorganization of counties, wards, towns and villages), Fukenkai Kisoku (the rules of prefectural assembly) as well as Chihozei Kisoku (the rules of local tax), Fuken started having two characters, its new character as an autonomous body and its original character as a government regional office in the local area. 例文帳に追加

この間、1878年（明治11年）、郡区町村編制法とともに地方三新法を構成する府県会規則および地方税規則により自治体として性格を得、従来の国の地方出先機関としての性格との二面性を持つようになった。 - Wikipedia日英京都関連文書対訳コーパス

Regarding the finances of local governments, with a view to securing the necessary funds for regional revival, we will create an expenditure item of 400 billion yen for regional revival by taking advantage of the benefits brought about by correcting the unbalanced distribution of local taxes, and increase local allocation tax grants for the first time in three years.例文帳に追加

地方財政については、地方再生に必要な財源を確保するため、地方税の偏在是正効果を活用し、地方再生対策費四千億円を創設するとともに、地方自治体に交付される地方交付税交付金の総額を三年ぶりに増額しております。 - 財務省

We have also adopted measures for efficient management of local finances by dissolving new borrowings by special accounts to offset shortages in ordinary balances resulting from a thorough review of local expenditures, while ensuring necessary local tax allocation.例文帳に追加

また、国と歩調を合わせつつ、地方歳出の徹底した見直しを行い、その上で、通常収支の財源不足に関して、新規の特別会計借入金を解消するなど、地方財政の効率的な運営に向けた措置を講ずるとともに、所要の地方交付税総額を確保しております。 - 財務省

As a result, local allocation tax grants, etc. , will be 16,784.5 billion yen, a reduction of 693.2 billion yen compared to the previous year’s initial budget, although the total amount of local allocation tax grants distributed to local authorities will increase for the 4th straight year. Meanwhile, we will take appropriate steps to secure the total amount of general fiscal sources needed for stable operation of local finances. In these and other ways, we will continue to pay maximum consideration to local regions. 例文帳に追加

この結果、地方交付税交付金等について、前年度当初予算と比べ六千九百三十二億円減少し、十六兆七千八百四十五億円となっておりますが、地方自治体に交付される地方交付税交付金の総額は四年連続で増加し、地方の安定的な財政運営に必要となる地方の一般財源の総額を適切に確保するなど、引き続き地方に最大限配慮しております。 - 財務省

When Yamato sovereignty (the ancient Japan sovereignty) wrested the political and religious powers from local ruling families, and then established the ancient Japanese government of centralized governance, hatsuho changed the form into denso (rice field tax) which was paid to a kokufu (provincial office) representing the ancient Japanese government of centralized governance, and then the denso became a component of the Soyocho system (a tax system). 例文帳に追加

後に豪族の政治・宗教権限がヤマト王権に剥奪されて律令政府が確立されると、初穂は律令政府を代理する国府に納められる田租（でんそ・「租」）へと転換して、後の租庸調制を構成する1つとなったとされている。 - Wikipedia日英京都関連文書対訳コーパス

The Dynasty tried to exercise their administrative powers such as the police authority, the legal jurisdiction, and the authority of tax collection that they had not been able to exercise against kokyowa until then, and the Dynasty told hensho (commanders who guard the border of the territory) to remind the residents of their obligation of tax payment, and furthermore, they arrested and executed those who had piracy activities with the support from the local governor in Sanpo. 例文帳に追加

辺将による納税の論告を行い、三浦代官の協力を得た上ながら海賊行為を働いた者を捕らえ処刑するなど、それまで恒居倭に対し行えなかった検断権・徴税権行使を試みるようになる。 - Wikipedia日英京都関連文書対訳コーパス

Since around the 10th century, the tax system consisting of the ancient family registration system and handen shuju sei (a system of periodic reallocations of rice land) stipulated by the Ritsuryo system (a system of centralized government based on the ritsuryo code) had almost collapsed, gradually shifting into the kokushi ukeoi system, which made Zuryo (the head of Kokushi [provincial governors] who was sent to local provinces to administer) undertake tax collection in their provinces. 例文帳に追加

10世紀頃から、律令制で規定していた古代の戸籍制度・班田収授による租税制度がほぼ崩壊し、現地派遣の筆頭国司である受領へ租税納入を請け負わせる国司請負制へと移行し始めた。 - Wikipedia日英京都関連文書対訳コーパス

With the progress of developments in shoen, conflict between kaihatsu-ryoshu (local nobles who actually developed the land) and kokushi intensified over the scope and the target of Fuyu (tax exemption), and more and more shoen acquired Funyu no ken (the right to keep the tax agents from entering their property) so they could take advantage of refusing the entry by kokushi's envoy. 例文帳に追加

荘園内での開発が進展するにともない、不輸の範囲や対象をめぐる開発領主と国司の対立がはげしくなると、荘園領主の権威を利用して国司の使者の立ち入りを認めない不入の権(日本)を得る荘園が増えた。 - Wikipedia日英京都関連文書対訳コーパス

Cho were the special local products of an area that consisted of a variety of goods, including fiber products such as silk, thick silk fabric, threads, cotton and cloth, marine products such as salt, abalone, seaweed and katauo (solid dried fish), iron, as well as Cho no sowaritsumono (the subordinate tax to cho [a tax paid by tribute]) such as oil, dyes, marine products and mountain vegetables. 例文帳に追加

調は、その地域の特産物で、一定量の絹、あしぎぬ、糸、綿、布などの繊維製品、塩、鰒、海藻、堅魚などの海産物や鉄、それに調副物として油、染料、海産物、山の幸など、様々な物品から成っていた。 - Wikipedia日英京都関連文書対訳コーパス

The following procedures shall be followed with regard to the issuance of the certificate, as specified under Article 7(11) of the supplementary provisions of the enforcement ordinance for the local tax act, necessary for the reduction of the real estate acquisition tax for investment corporations, based on Article 11(9) of the supplementary provisions of the said act. 例文帳に追加

投資法人の地方税法附則第11条第５項の規定に基づく不動産取得税の軽減のための同法施行令附則第７条第７項に規定する証明書の発行等については、以下のとおり取り扱うものとする。 - 金融庁

A.The necessary fiscal funds include 10 trillion yen for such items as employment-related and life assistance measures, tax grants to local governments, reserves for additional emergency measures and tax cuts as well as life-assistance measures worth 6 trillion yen, which were announced on October 30. 例文帳に追加

答）財政上の対応というのは10兆円、これは雇用対策あるいは交付税、あるいはまた新しく出来る経済緊急対応予備費、それから政策減税、それから生活対策、これは10月30日に発表した６兆円、合わせて10兆円。 - 金融庁

The necessary fiscal funds include 10 trillion yen for such items as employment-related and life assistance measures, tax grants to local governments, reserves for additional emergency measures and tax cuts as well as life-assistance measures worth 6 trillion yen, which were announced on October 30. 例文帳に追加

財政上の対応というのは10兆円、これは雇用対策あるいは交付税、あるいはまた新しく出来る経済緊急対応予備費、それから政策減税、それから生活対策、これは10月30日に発表した６兆円、合わせて10兆円。 - 金融庁

Notwithstanding the provisions of Article 2, provided that no political subdivision or local authority of Australia levies a tax similar to the local inhabitant taxes or the enterprise tax in Japan in respect of the operation of ships or aircraft in international traffic carried on by an enterprise of Japan, an enterprise of Australia shall be exempt from the local inhabitant taxes and the enterprise tax in Japan in respect of the operation of ships or aircraft in international traffic. 例文帳に追加

第二条の規定にかかわらず、いかなるオーストラリアの地方政府又は地方公共団体も日本国の企業が船舶又は航空機を国際運輸に運用することにつき日本国における住民税又は事業税に類似する租税を課さないことを条件として、オーストラリアの企業は、船舶又は航空機を国際運輸に運用することにつき日本国において住民税及び事業税を免除される。 - 財務省

Notwithstanding the provisions of Article 2 and subparagraph (d) of paragraph 1 of Article 3, provided that no political subdivision or local authority of Pakistan levies a tax similar to the local inhabitant taxes or the enterprise tax in Japan in respect of the operation of ships or aircraft in international traffic carried on by an enterprise of Japan, an enterprise of Pakistan shall be exempt from the local inhabitant taxes and the enterprise tax in Japan in respect of the operation of ships or aircraft in international traffic. 例文帳に追加

第二条及び第三条１(d)の規定にかかわらず、いかなるパキスタンの地方政府又は地方公共団体も日本国の企業が船舶又は航空機を国際運輸に運用することにつき日本国における住民税又は事業税に類似する租税を課さないことを条件として、パキスタンの企業は、船舶又は航空機を国際運輸に運用することにつき日本国において住民税及び事業税を免除される。 - 財務省

Notwithstanding the provisions of Article 2 and subparagraph (d) of paragraph 1 of Article 3, provided that no political subdivision or local authority of the United States levies a tax similar to the local inhabitant taxes or the enterprise tax in Japan in respect of the operation of ships or aircraft in international traffic carried on by an enterprise of Japan, an enterprise of the United States shall be exempt from the local inhabitant taxes and the enterprise tax in Japan in respect of the operation of ships or aircraft in international traffic. 例文帳に追加

第二条及び第三条１(d)の規定にかかわらず、いかなる合衆国の地方政府又は地方公共団体も日本国の企業が船舶又は航空機を国際運輸に運用することにつき日本国における住民税又は事業税に類似する租税を課さないことを条件として、合衆国の企業は、船舶又は航空機を国際運輸に運用することにつき日本国において住民税及び事業税を免除される。 - 財務省

(28) Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2(14) of the Act the matters mentioned in the said notice, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

２８　特定振替機関等は、第二十五項（第二十六項において準用する場合を含む。）に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存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

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

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

(iii) Article 45 (Exclusion from Necessary Expenses of Expenses Relating to House Keeping, etc.) of the Act: The taxes or delinquent charges or penalties imposed by local governments prescribed in paragraph (1)(ii) to (v) of the said Article (hereinafter referred to as "income tax, etc." in this item) shall include equivalents with income tax, etc. that are imposed by foreign states or local governments thereof. 例文帳に追加

三　法第四十五条（家事関連費等の必要経費不算入等）　同条第一項第二号から第五号までに規定する租税又は延滞金若しくは加算金（以下この号において「所得税等」という。）は、外国又はその地方公共団体により課される所得税等に相当するものを含むものとする。 - 日本法令外国語訳データベースシステム

Politically, they were more like "local officials under Kokushi" and their position was lower than Kokushi, however, since they were practically in charge of local administration including the tax collection and the execution of the punishment of minor criminals, it is recognized that the central government maintained the local ruling through Gunji who kept track of the local societies. 例文帳に追加

政治的側面としては、”国司の下の地方官”としての意味合いが強く、立場上は国司よりも下であったが、徴税や軽い刑罰の執行など地方行政の実務を執り行っていたために、律令制の地方支配は、中央政府が郡司による地方社会の把握を媒介として成立していたと評価されている。 - Wikipedia日英京都関連文書対訳コーパス

Nonetheless, the ratio of local revenue (amount adding the amount of expenditure for financial transfers from the central government to local independent financial resources) accounted for by general transfer expenditures is approximately 5% (2005). Comparing this to the ratio of local revenue accounted for by tax revenues distributed to local governments in Japan, which has remained around 20% from the high-growth period up to now, it can be seen that this is extremely small (Figure 1-3-55).例文帳に追加

しかしながら、一般性移転支出額が地方歳入（地方独自財源に中央政府からの財政移転支出額を加えた金額）に占める割合は約5%（2005年）であり、日本の地方交付税が地方歳入に占める割合が、高度成長期から現在に至るまで20%前後の水準で推移しているのと比較しても極めて小さいことが分かる（第1-3-55図）。 - 経済産業省

With the residence as his home base, the local lord exercised his authority, such as in the promotion of agriculture (kanno), land survey (kenchu), and labor service and tax collection backed by his military and economic infrastructure, and afterwards, the local lord came to take the post of Koryojo (an officer of Imperial demesne) or the position of Shoen shokan (officers governing manors, including geshi and kumon). 例文帳に追加

在地領主は本宅を拠点として、その軍事的・経済的基盤を背景に勧農・検注・夫役徴収などの権限を行使し、後には公領所職や荘園荘官（下司・公文）の地位を獲得した。 - Wikipedia日英京都関連文書対訳コーパス

However, most roads except major Kando (roads that were improved, managed, and maintained by the Japanese nation) were not improved because the government was afraid that improving the traffic connecting among local regions might help farmers flee from the region, and thus the government believed that it should be enough to prepare a bridge of boats on rivers in the local regions only when nengu (land tax) needed to be transported to the capital (Kinoeinu-jo in May 801 of "Nihongi Ryaku" (Summary of Japanese Chronologies)). 例文帳に追加

しかし、地方間同士の交通は農民の逃亡を助けることになるとして主要官道を除いてはほとんど整備されず、地方の川には年貢を都へ運ぶ時だけ舟橋をかければ良いと考えられていた（『日本紀略』の延暦20年5月甲戌条）。 - Wikipedia日英京都関連文書対訳コーパス

That class became connected with the feudal lord class, and they themselves became jizamurai (local samurai) as small lords to hold a master and servant relationship with the shugo daimyo (Japanese provincial military governor feudal lords) and kokujin (local samurai) (former jito), exempted from a part of nengu (land tax) and served 'Yoriko' (bushi that served under feudal lords during the Period of Warring States) class military roles during battles. 例文帳に追加

その層が、地域の封建領主層に結びついて自らも小領主化して地侍となり、守護大名や国人（旧地頭層）と主従関係を持って年貢の一部免除を受けて合戦時には「寄子」クラスの軍役を務める。 - Wikipedia日英京都関連文書対訳コーパス

As for overall support measures to be taken by the government, the largest number of enterprises answered "approach to the local government" (49%), followed by "signing a tax convention" (42%),"signing an investment agreement and economic partnership agreement" (39%), and "provision of information on local markets" (22%) (Figure 3-2-4-15).例文帳に追加

そして、政府に期待する支援策全体としては、「現地政府への働きかけ」（49%）が最多の回答となっており、他には、「租税条約の締結」（42%）、「投資協定・経済連携協定の締結」（39%）、「現地市場に対する情報提供」（22%）が続いている（第3-2-4-15 図）。 - 経済産業省

(12) The provisions of paragraph (8) and paragraph (9) shall apply mutatis mutandis where the person who submits a written application prescribed in the preceding two paragraphs submits the relevant written application. In this case: in paragraph (8), the phrase "paragraph (1)(i) or (ii)" shall be deemed to be replaced with "paragraph (10) or paragraph (11)"; the phrase "a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (10) has been submitted to the district director prescribed in paragraph (1)(i)(a)"; the phrase "a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (11) has been submitted to the district director prescribed in paragraph (1)(ii)(a)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; in paragraph (9), the phrase "person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "person who submits a written application prescribed in the next paragraph or paragraph (11)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; the term "name" shall be deemed to be replaced with "new name." 例文帳に追加

１２　第八項及び第九項の規定は、前二項に規定する申告書を提出する者がこれらの申告書を提出する場合について準用する。この場合において、第八項中「第一項第一号又は第二号」とあるのは「第十項又は第十一項」と、「振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イ」とあるのは「第十項に規定する申告書が第一項第一号イ」と、「振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イ」とあるのは「第十一項に規定する申告書が第一項第二号イ」と、「当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書」とあるのは「これらの申告書」と、第九項中「振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者」とあるのは「次項又は第十一項に規定する申告書を提出する者」と、「当該振替国債非課税適用申告書又は振替地方債非課税適用申告書」とあるのは「これらの申告書」と、「氏名」とあるのは「変更後の氏名」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 15 The State and local public entities shall, in conformity to the Basic Principles on Land and based on the measures on land, take reasonable taxation measures with regard to land while ensuring fair tax burden. 例文帳に追加

第十五条　国及び地方公共団体は、土地についての基本理念にのっとり、土地に関する施策を踏まえ、税負担の公平の確保を図りつつ、土地に関し、適正な税制上の措置を講ずるものとする。 - 日本法令外国語訳データベースシステム

(2) A medical care insurer, in order to allocate to said Levy, pursuant to the provisions of each Act related to medical insurance or the Local Tax Act, shall be subject to an obligation to collect insurance premiums, installments premium, or taxes for National Health Insurance and to pay said Levy. 例文帳に追加

２　医療保険者は、納付金の納付に充てるため医療保険各法又は地方税法の規定により保険料若しくは掛金又は国民健康保険税を徴収し、納付金を納付する義務を負う。 - 日本法令外国語訳データベースシステム

(6) A statutory lien for the payment to be collected as prescribed in the preceding paragraph shall be next to those for national and local taxes, and the prescription on such payment shall be treated as if it were national tax. 例文帳に追加

６　前項の規定による徴収金の先取特権の順位は、国税及び地方税に次ぐものとし、その時効については、国税の例による。 - 日本法令外国語訳データベースシステム

(8) In the case referred to in paragraph (1)(i) or (ii), where a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph or a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph, it shall be deemed that the submission to the relevant district director has been made when the business office, etc. of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary, via which submission should be made, has received the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds, from the person who submitted the relevant document. 例文帳に追加

８　第一項第一号又は第二号の場合において、振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イに規定する税務署長に提出されたとき又は振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イに規定する税務署長に提出されたときは、当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書の提出をした者からその提出の際に経由すべき特定振替機関等の営業所等又は適格外国仲介業者の特定国外営業所等が受け取つた時にこれらの税務署長に提出があつたものとみなす。 - 日本法令外国語訳データベースシステム

(13) A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds. 例文帳に追加

１３　特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を記載し、又は記録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