「local tax」に関連した英語例文の一覧と使い方(6ページ目) - Weblio英語例文検索

5. For the purposes of this Agreement, the terms “Japanese tax” and “Hong Kong Special Administrative Region tax” mean respectively the taxes imposed on behalf of Japan and the taxes imposed on behalf of the Hong Kong Special Administrative Region, and also include taxes imposed on behalf of a political subdivision or local authority of the respective Contracting Parties, as referred to in the preceding paragraphs of this Article. 例文帳に追加

５この協定の適用上、「日本国の租税」及び「香港特別行政区の租税」とは、それぞれ日本国のために課される租税及び香港特別行政区のために課される租税であって、１から４までに規定するものをいい、それぞれの締約者の地方政府又は地方公共団体のために課される１から４までに規定する租税を含む。 - 財務省

With respect to revenues, in light of the drastic review of individual income taxation on both the national and local levels in FY2006 in connection with the Trinity Reform, we intend to reduce the benefits of the proportional across-the-board tax credit by half, while taking into consideration improvements in economic conditions compared to those of 1999, when the tax credit was introduced as a temporary exceptional measure to stimulate the economy.例文帳に追加

歳入面については、「三位一体の改革」との関係で、平成十八年度に国・地方を通ずる個人所得課税の抜本的見直しが必要となることを展望しつつ、平成十一年以降、景気対策のための臨時異例の措置として継続されてきた定率減税について、導入時と比較した経済状況の改善を踏まえ、その規模を二分の一に縮減することとしております。 - 財務省

To provide a means which generates attached declaration formed in the order needed for declaration calculation so that even a person who does not have enough taxation knowledge and experience can speedily and accurately generate a declaration form for a system which generates the application form needed for the declaration of a cooperation tax and a local tax and its attached forms as attached documents.例文帳に追加

法人税・地方税の申告に必要な申告書作成及び添付書類である別表の作成を行なうシステムにおいて、税務知識と経験が浅くても迅速且つ正確に申告書作成が行なえるように、申告計算に必要な順序に、申告書別表を作成する手段を提供することを目的とする。 - 特許庁

According to local reports, Mr. Pimentel, Minister of Development, Industry and Trade stated about the suspension of employer social tax (INSS) in the clothing, footwear, furniture, and software sectors that "reduction in costs of maintaining the labor force would result in the maintenance of domestic employment" and he would examine whether the tax suspension should also be applied to other sectors after evaluating the effects on public finances.例文帳に追加

地元報道によれば、ピメンテル開発商工大臣は、繊 維、履物、家具、ソフトウェアの4 分野における INSS （社会保障税）の減免措置について、「労働維持 のコストを削減することで、国内雇用を維持するもの だ」として、財政への影響を評価してから他の分野に も拡大するかを検討するとしている。 - 経済産業省

(10) When the amount of expenses collected pursuant to the provisions of paragraphs (1) to (3) inclusive or paragraph (7) is not paid by the designated due date, a disposition may be implemented by applying the rules for collection of national tax delinquency, with regard to the expenses provided in paragraph (1), and by applying the rules for collection of local tax delinquency, with regard to the expenses provided in paragraph (2), (3) or (7). In this case, the order of the statutory lien on the amount collected shall come after national taxes and local taxes. 例文帳に追加

１０　第一項から第三項まで又は第七項の規定により徴収される費用を、指定の期限内に納付しない者があるときは、第一項に規定する費用については国税の、第二項、第三項又は第七項に規定する費用については地方税の滞納処分の例により処分することができる。この場合におけ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する。 - 日本法令外国語訳データベースシステム

(17) Special provisions for the submission by a specified book-entry transfer institution, etc. of 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 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, matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (15)(iii) or paragraph (16)(iii), and other necessary matters concerning the application of the provisions of paragraph (1) to paragraph (4) and paragraph (6) to the preceding paragraph shall be specified by a Cabinet Order. 例文帳に追加

１７　特定振替機関等による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の特例、第十五項第三号又は前項第三号の通知に係る書面等の保存に関する事項その他第一項から第四項まで及び第六項から前項までの規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

To cope with this situation, the Muromachi bakufu took the attitude of rejecting all the cases of embezzlement by forcing shitaji chubun (physical division of the shoen) on the jisha honjoryo by promulgating oan no hanzeirei (half-tax decrees in the oan era) (but, even the half-tax measure was rejected for kinri goryo, denka watariryo, and honjo ichien shihaichi); however, during the Sengoku period (warring states period), the decree became in name only and most part of the jisha honjoryo except for the land under the direct rule was deprived by sengoku daimyo (local chieftain of warring province) and kokujin (leading local warrior). 例文帳に追加

そのため、室町幕府は応安の半済令を定めて寺社本所領の下地中分を強行する代わりに一切の押領を認めない（ただし、禁裏御料・殿下渡領・本所一円支配地は半済そのものも否認する）姿勢を取ったが、戦国時代(日本)になるとそれも有名無実化して直務支配下にあった一部例外を除いたほとんどの寺社本所領は戦国大名や国人に奪われていくことになる。 - Wikipedia日英京都関連文書対訳コーパス

People who directly took hold and control of people in the local society instead, were those in the wealthy class and the powerful farmer class who grew from the younger people of class of former Gunji and native Kokushi and so on, and came to conduct a large-scale farmland management in the qualifications of Tato (a field manager) or Fumyo (a local tax manager), and they came to be controlled by Zuryo who was a head of Kokushi transferred to the locale. 例文帳に追加

代わって在地社会の民衆を直接把握して支配下に置いたのは、元郡司層や土着国司子弟などから成長し、田堵や負名の資格で大規模な農地経営を行うようになっていった富豪の輩、有力百姓階層であり、彼らを現地赴任国司の筆頭者たる受領が支配するようになっていく。 - Wikipedia日英京都関連文書対訳コーパス

Steady progress in reforms on both the expenditure and revenue fronts, through the establishment of a sustainable social security system, tax system reform, and a thorough review of central and local government expenditure will be pursued with a view to achieving a surplus in the primary balance of the central and local governments in the early 2010s. 例文帳に追加

2010年代初頭における国と地方を合わせた基礎的財政収支の黒字化の達成に向けて、持続可能な社会保障制度の構築、税制改革、国・地方の歳出全般の徹底的な見直しなど、歳出・歳入両面においてバランスのとれた財政構造改革を今後とも着実に進めていきます。 - 財務省

Moreover, with regard to projects that are affected by the abolition of state subsidies but need to be carried out mainly by local governments, we have transferred part of the national income tax revenues to local governments as a temporary measure, and with regard to de-ear making of the portion of state subsidy to compulsory education for retirement allowance, we have ensured funding sources in the form of special grants on a temporary basis.例文帳に追加

さらに、廃止する国庫補助負担金の対象事業の中で、引き続き地方が主体となって実施する必要があるものについては、暫定措置として国の所得税収の一部を地方へ譲与することにより税源移譲を行うほか、義務教育費国庫負担金の退職手当等に係る一般財源化分につき、特例的な交付金により暫定的に財源措置を講じております。 - 財務省

Under such circumstances, on September 15, 2011, the Brazilian government announced the policy: 30% increase in IPI tax rate for domestic or imported cars without an average 65% of regional local content of the country or Mercosur based on revenue as well as mandated investment in local activities related to technology development for at least 0.5% of gross revenue in Brazil.例文帳に追加

こうした状況を受けて、ブラジル政府は2011 年9 月15 日、ブラジル国内における粗利益の最低0.5％を ブラジルでの技術開発に投資することを義務づけると ともに、 ある生産工程のうち６工程以上ブラジル 国内で実施すること、国内又はメルコスール域内での 平均調達率65％を達成していなければ、国産又は輸 入車のIPI の税率を30％引き上げると発表した。 - 経済産業省

This Act shall come into effect as from the Effective Date (1 September 1998) of the Act on the Liquidation of Specified Assets by Special Purpose Companies (Act No. 105 of 1998); provided, however, that the provision revising Article 5 of the Supplementary Provisions to the Local Tax Act in Article 17 shall come into effect as from 1 April 1999. 例文帳に追加

この法律は、特定目的会社による特定資産の流動化に関する法律（平成十年法律第百五号）の施行の日（平成十年九月一日）から施行する。ただし、第十七条中地方税法附則第五条の改正規定は、平成十一年四月一日から施行する。 - 日本法令外国語訳データベースシステム

(i) Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation or promissory notes listed in Article 2(1)(xv) (Definitions) of the Financial Instruments and Exchange Act, all of which fall under the category of government or company bonds prescribed in Article 2(1)(ix) (Definitions) of the Income Tax Act (referred to as "government or company bonds" in item (iii) of the next paragraph); 例文帳に追加

一　所得税法第二条第一項第九号（定義）に規定する公社債（次項第三号において「公社債」という。）のうち日本国の国債若しくは地方債若しくは内国法人の発行する債券又は金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形 - 日本法令外国語訳データベースシステム

The Akamatsu, Isshiki, Kyogoku and Yamana clans, whose heads were feudal lords that ruled local territories as military governors, were known as the "Shishiki (or Shishoku)" clans (meaning "four top ranking clans") and the military police director (called "tonin" or "shoshi" in Japanese) of the Muromachi bakufu (Japanese feudal government headed by a shogun) was chosen from among these clans in turn in order to take charge of military leadership, law enforcement and tax collection in the city of Kyoto. 例文帳に追加

室町幕府の軍事指揮と京都市中の警察・徴税等を司る侍所の長官（頭人、所司）に交代で任じられた守護大名の赤松氏、一色氏、京極氏、山名氏の4氏を指して「四職」と称する。 - Wikipedia日英京都関連文書対訳コーパス

As his operation policies worked and the nation concurrently experienced the high economic growth, the prefecture had ample tax revenues and hardly ever faced financial difficulties although it was a reformist local government (It fell to a fiscal reconstruction organization once due to a catastrophic flood in Yamashiro in 1956, but revived itself in 1962. 例文帳に追加

この運営方針が当たった事と高度成長が重なった事で、税金が豊かに集まり、革新自治体の割には財政不振に苦しむ事がほとんどなかった（1956年に山城大水害の影響で一度財政再建団体に転落したが、1962年に自力で立ち直っている。 - Wikipedia日英京都関連文書対訳コーパス

In 1569, Sokyu gained the right to levy a tax of salt and chloride compound as well as the post of daikan (local governor) of Settsu Gokasho (five private lands of Settsu Province), and the right to use Yodo Kashobune (the right of boats that run regularly on the Yodo-gawa river), and in 1570 Sokyu and Sonin HASEGAWA controlled the Tajima-ginzan silver mines including the Ikuno-ginzan silver mine. 例文帳に追加

1569年（永禄12年）には、堺近郊にある摂津五カ庄の塩・塩合物の徴収権と代官職、淀過書船の利用（淀川の通行権）を得て、1570年（元亀元年）には長谷川宗仁とともに生野銀山などの但馬銀山を支配する。 - Wikipedia日英京都関連文書対訳コーパス

Because of a large-scale preparation of the capitals, such as Fujiwara-kyo Palace, Heijo-kyo Palace and Heian-kyo Palace, the compulsion of concentrated dwelling of powerful regional clans and nobles from their local lands into the capitals, and the preparation of the official roads for tax payments and government officials, (refer to the ancient roads of Japan), the provinces surrounding Kyoto and Nara (Kinai region) had become an economic area in which the wealth of Japan was concentrated. 例文帳に追加

藤原京・平城京・平安京などの大規模な首都整備、豪族・貴族の在地から首都への集住強制、納税や官人の往来のための官道整備（→日本の古代道路）などにより、畿内は日本の富が集中する経済地域となっていった。 - Wikipedia日英京都関連文書対訳コーパス

FUJIWARA no Hidesato, TAIRA no Takamochi, MINAMOTO no Tsunemoto and so on are considered as the first generation of bushi; in the local lands they signed contracts for farming the koden (field administered directly by a ruler) with kokuga in the similar way as wealthy farmer class (tato fumyo [cultivator/tax manager]) did and got an economic base as warriors. 例文帳に追加

藤原秀郷、平高望、源経基らがこの第一世代の武士と考えられ、彼らは在地において従来の富豪百姓層（田堵負名）と同様に大規模な公田請作を国衙と契約することで武人としての経済基盤を与えられた。 - Wikipedia日英京都関連文書対訳コーパス

As a result, the legitimacy of the positions of a great many medieval-period middleman tax collectors and the like were repudiated, since now cultivators were paying taxes directly to their local lords; at the agricultural village level, Hideyoshi's survey had eliminated nearly all the extortionist middleman warriors who lived off others' effort in one clean sweep. 例文帳に追加

これにより、土地に対して重層的にあった中世的な中間権利である様々な職が否定され、耕作者は直接領主に納税することとなり、農村にいた中間搾取者としての武士はほぼ一掃されることとなった。 - Wikipedia日英京都関連文書対訳コーパス

Under such circumstances, around the 12th and the 13th centuries, lords of manors, kokuga, and samurai warriors who were appointed as the local supervisors by lords or kokuga had to recognize the tato's influence, and they gave the tato permanent tenure of myoden in exchange for the firm land tax payment and the undertaking of public duties. 例文帳に追加

こうした状況の中で、12世紀～13世紀ごろになると、荘園領主や国衙、さらにこれらから在地支配を任された武士も田堵の力を認めざるを得なくなり、田堵に名田の永代保有権を付与する代わりに、年貢・公事の納付請負を確約させるようになっていった。 - Wikipedia日英京都関連文書対訳コーパス

A feature of the medieval period was that, concerning land-controlling rights and tax-collecting rights, persons in various social statuses, such as nobles in Kyoto, powerful temples and shrines, local ryoshu, jito and nanushi, were related with each other and formed multi-tiered right oriented relationships (this structure called shiki-no-taikei (literally, a job system)). 例文帳に追加

中世期の特徴は、土地の支配権および収益権をめぐって、中央貴族や有力寺社、在地領主・地頭・名主など様々な主体が入り組みながら重層的な権利関係を形成している点にあった（これを職の体系という）。 - Wikipedia日英京都関連文書対訳コーパス

Under such a situation, the imperial court practically advanced national administration reform (the reform culminated during the Kanpyo and the Engi period around 900) and authority such as the right of tax collection, military affairs and so on were widely transferred to the leaders of kokushi (zuryo) in the local administration. 例文帳に追加

こうした状況下で、朝廷は実情に適合した国政改革を進めていき（改革が最も進展したのは900年前後の寛平・延喜期）、地方行政の分野では、国司筆頭官（受領）に対して租税収取権・軍事権などの大幅な権限委譲が行われた。 - Wikipedia日英京都関連文書対訳コーパス

Examining individual cases of Kokushi kasei joso, we can find law-abiding administrative stances of the sued Kokushi; some legally levied tax items not collected by customs or others levied local taxes, often collected in those days under a new system by the change of the emperors. 例文帳に追加

個別の国司苛政上訴事案を観察すると、訴えられた国司らは、慣例で免除されていた税目を法令どおりに課税したり、当時よく発令された天皇代替わり新制に伴う地方税制に則った課税を行ったりと、彼らの遵法的な行政姿勢が見て取れる。 - Wikipedia日英京都関連文書対訳コーパス

Although FUJIWARA no Motonaga had been often regarded as a greedy Zuryo, some suggest that Motonaga only observed strictly the policy of Kazan shinsei (new laws issued by Emperor Kazan) under the new local tax system Emperor Kazan actively introduced immediately after his enthronement. 例文帳に追加

貪欲な受領とされることの多い藤原元命だが、当時、花山天皇が即位直後に地方税制の改革など積極的な政策展開を行っており、元命はこの花山新制の方針を遵守したに過ぎないとする見方もある。 - Wikipedia日英京都関連文書対訳コーパス

The Ritsuryo system, which was established in early 8th century, adopted the principle of people-based governance (ruling individuals) and existed on the basis of the highly systematized Ritsuryo code of law/bureaucracy system/local administration system as well as the family registration system/keicho (yearly tax registers) etc. 例文帳に追加

8世紀初頭に確立した律令制は、個人を徴税単位とする個別人身支配（人別支配）を基本原則としており、高度に体系化された律令法典・官僚制度・地方制度や古代の戸籍制度・計帳などを基盤として存立していた。 - Wikipedia日英京都関連文書対訳コーパス

As strengthening the authority of the head of kokushi, who were responsible for local administration, was required in order to maintain the above system, a big transfer of authority from the central government to the head of kokushi was made in the mid-10th century concerning tax collection and military police. 例文帳に追加

名体制を確立するため、現地支配に当たる国司の筆頭者の権限強化が求められるようになり、10世紀中頃には租税収取・軍事警察などの分野で中央政府から現地赴任筆頭国司への大幅な権限委譲が行われた。 - Wikipedia日英京都関連文書対訳コーパス

After the establishment of San tokugosho, those who learned for seven years and passed Hoshi were appointed as San hakase or Sanshi (a court official in charge of calculation) and placed in the Shukeiryo (account office), Shuzeiryo (bureau of taxation), Dazai-fu (local government office in Kyushu region), Zogusho (ministry of making and mending palaces) (later Shurishiki (The Palace Repairs Office) and Mokuryo (Bureau of Carpentry), and were also made lower provincial governors who handled land tax accountancy and other such matters. 例文帳に追加

算得業生成立後は、7年学習して奉試に及第すると合格者は算博士や主計寮・主税寮・大宰府・造宮省（後には修理職・木工寮）に設置されていた算師に任じられる他、地方の下級国司となって租税会計事務などを扱った。 - Wikipedia日英京都関連文書対訳コーパス

During the process of the development of the shoen system and the demise of Kochi-komin sei (the system of complete state ownership of land and citizens), the shoen owners, by utilizing their political influence, endeavored to secure the cultivators as residents of their own shoen by entitling them to the exemptions of the public duties or the temporary odd-job duties; such a process is known as the establishment of myo taisei (local tax management system based on rice land). 例文帳に追加

荘園制の発達と公地公民制の解体の過程で荘園領主は自己の政治力を背景として国役や臨時雑役などを免除させることで寄作者を自己の荘園内に移住させて荘園内に取り込もうとした（名体制の成立）。 - Wikipedia日英京都関連文書対訳コーパス

Right after this order was issued the capital moved to Kuni-Kyo; and along with this transfer of the capital the construction of the statue of Birushana Buddha in Toda-ji Temple adversely affected the financial condition of the Imperial government; because of this weak financial condition, the rice tax, which was the source of local government, was sent to the capital and to supplement the lack of funds, fudokoku came to be taken out gradually. 例文帳に追加

その直後に行われた恭仁京などの遷都計画、東大寺の東大寺盧舎那仏像の造営などで国家財政が悪化すると、地方財源である正税が中央に送られて消費され、これを補うために不動穀の取り崩しが行われた。 - Wikipedia日英京都関連文書対訳コーパス

While I visited Osaka yesterday, the Senior Vice Minister is scheduled to go to a certain region next week.The Parliamentary Secretary is also considering going to another region, depending on circumstances, in order to hear local voices even though he is busy with work related to the tax system. 例文帳に追加

私は昨日、大阪に行かせていただきましたが、副大臣も来週また地方に行かせていただきまして、場合によっては大臣政務官も、他に税制の関係で忙しいのでございますが、他の地方のご意見を聞きに行くということも考えております。 - 金融庁

Furthermore, the transfer of the debt from the special account for local allocation tax grants to the general account, and the change of the system in the special account for electric power development promotion, will contribute to enhancing budget transparency and making effective use of fiscal funds. This reflects a qualitative improvement of fiscal reform.例文帳に追加

また、この交付税特別会計借入金の一般会計への承継や、電源開発特別会計における仕組みの変更は、透明性の向上や財政資金の効果的な活用にも資するものであり、質的な面に留意した改革となっております。 - 財務省

In order to meet unavoidable fiscal demand, the government will appropriate additional disaster management expenditures and mandatory expenditures as well as expenditures for asbestos-related measures. The government also will appropriate surpluses in the previous fiscal year to be transferred into the Government Bonds Consolidation Fund and local allocation tax grants, while retrenching existing expenditures.例文帳に追加

歳出面においては、やむを得ざる追加財政需要への対応として、災害対策費、義務的経費の追加及びアスベスト対策関連経費等を計上するとともに、国債整理基金特別会計への繰入及び地方交付税交付金等を計上する一方、既定経費の節減等を行っております - 財務省

Furthermore, the government will reduce the local allocation tax grants by 532.5 billion yen, appropriate budget for any particularly urgent and pressing items such additional non-discretionary expenditures and measures for disaster relief, and retrench existing expenditures and reserve funds.例文帳に追加

このほか、地方交付税交付金五千三百二十五億円を減額するとともに、義務的経費や災害対策費の追加等特に緊要となったやむを得ない事項等について措置することとし、併せて既定経費の節減及び予備費の減額を行うこととしております。 - 財務省

To provide a pay report data creating system capable of performing the error processing of pay data supplied from each taxpayer of special tax collection, and storing the pay data in a movable magnetic storage medium by collectively converting the pay data into the data of a format specified by local authority.例文帳に追加

各特別徴収義務者から供給された給与報酬データのエラー処理を行うとともに、給与報酬データを市町村により指定された形式のデータに一括変換して移動自在な磁気記憶媒体に格納可能な給与報告データ作成システム。 - 特許庁

Under the SME Regional Resources Utilization Promotion Law, support measures (special depreciation of 30% or a tax deduction of 7%) for capital investment will be established for SMEs whose businesses utilize regional resources such as production region technology, and products of local agriculture, forestry, and fisheries.例文帳に追加

「中小企業地域資源活用促進法」に基づき、産地技術や農林水産品等の地域資源を活用した事業に取り組む中小企業に対する設備投資の支援措置（30％の特別償却又は7％の税額控除）を創設する。 - 経済産業省

For example, it is said that there were some persons having a persistent criticism in the organization of the government and the assembly, saying "Should the tax be used for a support of profit-oriented operators?" during the process for a municipal government to determine the subsidies for the vehicles of the itinerary stores operated by a supermarket in the local community and for the convenience stores that substitute for the work of libraries. 例文帳に追加

例えば、地域のスーパーが運行する移動販売車両や図書館業務を代行するコンビニエンスストアへの補助金を地方自治体が決定するプロセスの中で、行政内部や議会から「営利事業者の支援に税金を使うのか？」という強い批判があったという。 - 経済産業省

A “Guide to the Use of SME Measures” describing SME measures as a whole and pamphlets on each specific measure were produced and widely distributed to a range of interested parties, including SMEs, local governments, SME support providers, financial institutions, and public tax accountants, lawyers, and SME management consultants providing support for SMEs. 例文帳に追加

中小企業施策を網羅した「施策利用ガイドブック」、施策別のパンフレットを作成し、中小企業、地方公共団体、中小企業支援機関、金融機関、中小企業を支援する税理士、弁護士、中小企業診断士等に広く配布した。 - 経済産業省

SMEs will additionally be encouraged to tackle new research and technological challenges through implementation of tax-based measures and the fresh provision of support for empirical research conducted by joint research groups that optimally combine the resources of local SMEs and other resources in industry, academia, and the public sector. 例文帳に追加

また、税制上の措置や、新たに講じる地域の中小企業を始めとする産学官のリソースを最適に組み合わせた共同研究体による実証研究への支援等により、中小企業の新たな研究・技術課題への挑戦を促進する。 - 経済産業省

As the population and tax revenues of the provinces decline and local communities become diluted, mechanisms for cooperation among interested parties and comprehensive management to enable “selection and concentration” in towns will grow further in importance.例文帳に追加

しかし、地域の人口も税収も減少していき、かつ、地域のコミュニティが希薄化する中にあっては、まちとしての「選択と集中」を決断できるだけの、各関係者の協力体制と総合的なマネジメントがより一層重要性を増していくのである。 - 経済産業省

 The measure gives unfavorable treatments to imported cars in receiving the benefit of tax exemption. Accordingly, it is likely to be inconsistent with Article III (national treatment requirements) of the GATT. Also, it is likely to be inconsistent with Article III of the GATT, Article 2 of TRIMs, and Item (b), Paragraph 1 of Article 3 of the Agreement on Subsidies and Countervailing Measures in encouraging the usage of local contents. 例文帳に追加

 本措置は、税の免除という利益を受けるうえで輸入車を不利に扱っておりGATT第3条（内国民待遇義務）に、また、ローカルコンテントの利用を奨励している点でGATT第3条及びTRIMs第2条、補助金協定第3.1条(b)号等に抵触する可能性がある。 - 経済産業省

However, the corporate income tax law came into force in January 2008: it is applied universally to the companies in China regardless of whether the affiliation of the capital is domestic or foreign. Enterprises that have expanded into China have come to be treated equally with local enterprises, thereby diminishing the advantages of being a foreign-affiliated company in China.例文帳に追加

しかしながら、本年1月より、資本の内外を問わず統一的に適用される企業所得税法（法人税法）が施行され、現地の企業と同等な扱いを受けるようになってきており、中国における外資企業としてのメリットが小さくなってきている。 - 経済産業省

Discussion should be immediately started on the detailed design of the system to financially sustain this increase in spending by sharing the necessary cost among all members of society (national and local governments, businesses and individuals) rather than passing the burden to the next generation. This discussion needs to be advanced swiftly, with developments concerning tax reforms in view.例文帳に追加

このため、必要な費用はこれを次世代の負担とすることなく、社会全体（国、地方公共団体、事業 主や個人）の負担・拠出により支えるための具体的な制度設計の検討について、直ちに着手の上、税 制改革の動向を踏まえつつ、速やかに進めることが必要になっている。 - 厚生労働省

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

(14) A qualified foreign intermediary shall, 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, pursuant to the provision of a Cabinet Order, give notice of the day on which entries or records under the book-entry transfer system were made with regard to the book-entry transfer national government bonds or book-entry transfer local government bonds for which 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 made entries or records under the book-entry transfer system through the said qualified foreign intermediary, and any other matters specified by an Ordinance of the Ministry of Finance, to the specified book-entry transfer institution, etc. through which the said qualified foreign intermediary made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, notice shall be given to the specified book-entry transfer institution, etc. through which the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds made entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds or book-entry transfer local government bonds) by way of a document or any other means specified by a Cabinet Order. In this case, the said specified book-entry transfer institution, etc. shall keep books with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and shall state or record, pursuant to the provision of a Cabinet Order, these matters in such books for each person who has submitted the relevant written application. 例文帳に追加

１４　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の各人別に、政令で定めるところにより、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が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当該適格外国仲介業者が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受けた特定振替機関等）に対し書面による方法その他政令で定める方法により通知しなければならない。この場合において、当該特定振替機関等は、当該振替国債又は振替地方債につき帳簿を備え、当該各人別に、政令で定めるところにより、これらの事項を記載し、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

(2) The income set forth in the preceding paragraph and the charges and arrears set forth in the provisions of Article 231-3 paragraph (2) of the Local Autonomy Act which apply mutatis mutandis to the preceding paragraph shall hold prior rights next to the national taxes and local taxes and the provisions of Articles 18 through 18-3 of the Local Tax Act (Act No. 226 of 1950) shall apply mutatis mutandis to the prescription thereof and the provisions of Article 17 through 17-4 of the same Act to the handling thereof. 例文帳に追加

２　前項の収入並びに同項において準用する地方自治法第二百三十一条の三第二項の規定による手数料及び延滞金は、国税及び地方税に次いで先取特権を有し、その時効については地方税法（昭和二十五年法律第二百二十六号）第十八条から第十八条の三までの規定を、その取扱については同法第十七条から第十七条の四までの規定を準用する。 - 日本法令外国語訳データベースシステム