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

A local taxation system which creates this cycle cannot be established without taking a certain form. 例文帳に追加

この流れをつくる地方税制は一定の形式によらなければ成立しない。 - Wikipedia日英京都関連文書対訳コーパス

The system that shoen and kokugaryo (koryo) reorganized into gun (local district), go (sub local district), ho (Imperial demesne) worked as units for taxation were called shoen koryo sei (the system of public land and private estates). 例文帳に追加

このように、荘園と郡、郷、保に再編成された国衙領（公領）を個々の収取単位とする体制を荘園公領制と呼ぶ。 - Wikipedia日英京都関連文書対訳コーパス

The nengu came from kanmotsu, eventually denso (rice field tax), and became central items of taxation in the land tax system for shoens and the item of taxation that were paid to high grade lords of the manor by local low grade lords of the manor (kaihatsu-ryoshu (local notables who actually developed the land) or shokan (an officer governing shoen (manor))). 例文帳に追加

年貢は、官物、ひいては田租に由来しており、荘園租税体系の中心に位置する税目であり、現地の下級荘園領主（開発領主や荘官など）が上級領主へ納入すべき税目であった。 - Wikipedia日英京都関連文書対訳コーパス

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 well as imposing military duties on the local populace in exchange for maintaining order, the daimyo also established a new taxation system after carrying out a land survey. 例文帳に追加

在地社会に対しては、在地社会の安全を確保する見返りに軍役を課すとともに、検地を実施して新たな租税収取体系を構築した。 - Wikipedia日英京都関連文書対訳コーパス

It was established in the Kazueryo (Account Office), the Shuzeiryo (Bureau of Taxation), Dazai-fu (local government office in Kyushu) and later in the Shurishiki (Office of Palace Affairs) and Mokuryo (Bureau of Carpentry). 例文帳に追加

主計寮・主税寮・大宰府に設置され、後に修理職や木工寮などにも設置された。 - Wikipedia日英京都関連文書対訳コーパス

The introduction of taxation yields money which goes into local government coffers from the pockets of the taxpayers. 例文帳に追加

税が成立した場合、地方自治体の財布(財政)に入るお金が生じ納税者の財布(家計)からは出るお金が発生する。 - Wikipedia日英京都関連文書対訳コーパス

3. We will continue to examine various issues such as taxation in this era of aging population and declining birthrate, the relationship between the central government and local governments and so forth.例文帳に追加

３今後も、少子・高齢化と税制のあり方、国・地方のあり方と税制等、様々な検討課題について更に議論を進めてまいります。 - 財務省

(National and local) consumption taxation will be secured as the main financial resource for the public expenditures required for social security benefits例文帳に追加

社会保障給付に要する公費負担の費用は、消費税収（国・地方）を主要な財源として確保。 - 厚生労働省

Furthermore, Daijokan was commissioned to notify each country of the taxation by Daijokan-pu (official documents from Daijokan to local governments) directly (however, approval of the application for exemption from Kanmotsu remained as it was, issued with Minbusho-fu (official documents from Minbu-sho to local governments)). 例文帳に追加

そしてそのまま太政官符にて諸国に直接通達する（官物免除は従来通り、民部省符を合わせて発給する）とされた。 - Wikipedia日英京都関連文書対訳コーパス

In addition to (1) to (4) above, action was taken to use tax revenue allocated to local governments to make up for local tax revenues lost due to exemption from business tax, real estate acquisition tax, or property tax or reduction/exemption from unequal taxation. 例文帳に追加

また、上記①～④に加え、地方税についても、事業税、不動産取得税又は固定資産税の課税免除又は不均一課税の減免による減収に対する、地方交付税による補塡措置を講ずることとしている。 - 経済産業省

For the comprehensive reform of the social security and taxation systems, we will have sincere discussions at the "discussion forum between the national and local governments" and will smoothly and steadily promote the reforms at the national and local levels.例文帳に追加

社会保障・税一体改革にあたっては、「国と地方の協議の場」で真摯に協議を行い、国・地方を通じた改革の円滑かつ着実な推進を図る。 - 厚生労働省

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

Although a part of myo taisei (local tax management system based on rice land) and the shiki system (system of occupation) was left in the taxation system, averaging of burdens such as tax progressed gradually led by daimyo. 例文帳に追加

だが、徴税体制の中に依然として従来の名体制・職の体系を継承した部分も残されたものの、次第に大名主導による年貢などの負担の平均化が進められた。 - Wikipedia日英京都関連文書対訳コーパス

The initial Kanmotsu collection did not have any standards and Kanmotsu ritsuho was customarily decided and taxed in each province, but arbitrary taxation (Kanbutsu kacho) by Kokushi (officiers of the local government) occurred and resistance by farmers against this was strong. 例文帳に追加

初期の官物徴収は特に基準がなかったためにそれぞれの国例に従って官物率法が決定されて賦課されたが、国司による恣意的な賦課（官物加徴）やこれに対する農民側の抵抗も強かった。 - Wikipedia日英京都関連文書対訳コーパス

However, conflicts between Kokushi and the local farmers over Kacho became serious, and in the middle of the eleventh century, Kanmotsu and Zatsumotsu were collected following a certain standard (Kanmotsu rippo) and other temporary taxation was called Rinjizatsumotsu. 例文帳に追加

だが、加徴を巡って国司と現地の農民との対立が激化するようになり、11世紀中期には一定の基準（官物率法）に従って官物・雑物が徴収されるようになり、それ以外の臨時の賦課を臨時雑物と呼ぶようになった。 - Wikipedia日英京都関連文書対訳コーパス

The local tax regulations were defined as tax items (items of taxation) prefectures can collect and expense items paid by the tax revenue during Japanese Meiji and Taisho periods. 例文帳に追加

地方税規則（ちほうぜいきそく）とは、日本の明治及び大正時代において、府県が徴収できる税金の種目（税目）とその税収によって支払われるべき費目を定めた規則のこと。 - Wikipedia日英京都関連文書対訳コーパス

It also offers information concerning Germany's business environment to foreign enterprises that have interest in investments in Germany, and introduces local partners as well as responds to consultations on legal matters, including taxation systems.例文帳に追加

加えて、ドイツへの投資に関心を持つ外国の企業にドイツの事業環境について情報を提供し、現地パートナーの紹介、税制など法的な問題の相談などに対応している。 - 経済産業省

Finally, if any trouble occurs concerning taxation systems and laws and regulations in the process of overseas business activities, embassies and the consulates take charge of negotiations with local authorities.例文帳に追加

最後に、海外で事業を行う中で、税制、法律などのトラブルが生じたときには、大使館、領事館が窓口となり現地当局との折衝を担当している。 - 経済産業省

Since the end of the 9th century, the tax system had been based on the Ritsuryo system, with Soyocho (taxes on rice, labor or alternative goods, and textile goods or alternative money), Zoyo (irregular corvee), and Shozei (the rice tax stored in provincial offices' warehouses), however, this system was gradually dismantled, and at the local (kokuga) level, dual taxation consisted of Kanmotsu (tribute goods paid as taxes or tithes) and Rinjizoyaku began to be imposed and collected, and gradually this way of taxation extended to the central (Imperial Court) level. 例文帳に追加

9世紀末頃より、租庸調・雑徭・正税などといった律令制に基づく税体系が解体され始め、まず地方（国衙）レベルの徴収において官物と臨時雑役に分けた賦課・徴収が行われるようになり、次第に中央（朝廷）レベルでも同様の徴収が行われ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

In order to sidestep these problems, enterprises not only have to keep an eye on developments regarding the amendment and repeal of legislation. It is also important that they work to identify reliable legal experts and other local talent with a firm understanding of local conditions, and that they build smooth everyday relations with local government officials (such as those involved in industry and commerce administration, customs, public security, taxation, labor matters, and foreign exchange). 例文帳に追加

このようなトラブルを避けるためには、法律の改廃動向等に自ら注意するのはもちろん、信頼できる法律の専門家や現地事情に精通した現地人材の発掘に努めたり、日頃から地元政府の関係者（工商行政管理局、税関、公安、税務局、労働局、外貨管理局など）と円滑な関係を構築したりすることが重要と考えられている。 - 経済産業省

Article 85 For the purpose of realizing proper execution of city planning, the State or local governments shall take taxation measures and other proper measures for promoting effective use and curbing speculative transactions of land in urbanization promotion areas. 例文帳に追加

第八十五条　国又は地方公共団体は、都市計画の適切な遂行を図るため、市街化区域内の土地について、その有効な利用の促進及びその投機的取引の抑制に関し、税制上の措置その他の適切な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

(4) With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies. 例文帳に追加

４　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。 - 日本法令外国語訳データベースシステム

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

the provisions of paragraphs 2 and 4 of that Article will not be fully implemented by Kuwait until Kuwait or any political subdivision or local authority thereof establishes the taxation generally applicable to enterprises which are carrying on activities in Kuwait 例文帳に追加

クウェート又はその地方政府若しくは地方公共団体がクウェート内において活動を行う企業に対して一般的に適用される税制を設けるまでは、同条２及び４の規定は、クウェートによって完全には実施されない。 - 財務省

In promoting fiscal structural reform, we believe that it is necessary to discuss the establishment of an ideal taxation system, the reform of the social security system and even the relationship between the national and local governments from a broad perspective, while at the same time bearing in mind the blueprint for the desirable Japanese economy and society.例文帳に追加

財政構造改革に当たっては、あるべき経済社会の姿を展望しつつ、望ましい税制の構築や社会保障制度改革、中央と地方との関係まで幅広く視野に入れて議論していく必要があると考えております。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. 例文帳に追加

両締約国の権限のある当局は、この条約の規定の実施又は両締約国若しくはそれらの地方政府若しくは地方公共団体が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの条約の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their local authorities, insofar as the taxation thereunder is not contrary to this Agreement. 例文帳に追加

第二十六条１両締約国の権限のある当局は、この協定の規定の実施又は両締約国若しくはそれらの地方公共団体が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの協定の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed by or on behalf of the Contracting States, or on behalf of the local authorities of Japan, insofar as the taxation thereunder is not contrary to this Convention. 例文帳に追加

両締約国の権限のある当局は、この条約の規定の実施又は両締約国若しくは日本国の地方公共団体が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの条約の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States or of their local authorities, insofar as the taxation thereunder is not contrary to this Convention. 例文帳に追加

両締約国の権限のある当局は、この条約の規定の実施又は両締約国若しくはそれらの地方公共団体が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの条約の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic law concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. 例文帳に追加

両締約国の権限のある当局は、この協定の規定の実施又は両締約国若しくはそれらの地方政府若しくは地方公共団体が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの協定の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic law concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention. 例文帳に追加

第二十五条１両締約国の権限のある当局は、この条約の規定の実施又は両締約国若しくはそれらの地方政府若しくは地方公共団体が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの条約の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

1. The competent authorities of the Contracting Parties shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting Parties, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Agreement. 例文帳に追加

１両締約者の権限のある当局は、この協定の規定の実施又は両締約者若しくはそれらの地方政府若しくは地方公共団体が課するすべての種類の租税に関する両締約者の法令（当該法令に基づく課税がこの協定の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political subdivisions or local authorities, insofar as the taxation thereunder is not contrary to the Convention.例文帳に追加

１両締約国の権限のある当局は、この条約の規定の実施又は両締約国若しくはそれらの地方政府若しくは地方公共団体が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの条約の規定に反しない場合に限る。）の規定の運用若しくは執行に関連する情報を交換する。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is foreseeable relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, or of their political or administrative subdivisions or local authorities, insofar as the taxation there under is not contrary to the Convention. 例文帳に追加

両締約国の権限のある当局は、この条約の実施又は両締約国若しくはそれらの地方政府、自治州若しくは地方公共団体が課する全ての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの条約に反しない場合に限る。）の運用若しくは執行に関連する情報を交換する。 - 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

On the other hand, whether or not to utilize the profits of Japanese companies earned abroad for domestic facility investment, R&D, or overseas reinvestment depends on various complex factors. These include differences in potential for economic growth, the business environment inside and outside of the country, such as production, sales, and R&D, the presence of barriers with and without tariffs, the financial condition of the parent company and the local company, and regulations and taxation on fund transfers.例文帳に追加

反面で、我が国企業の海外利益を国内での設備投資や研究開発投資等に回すか、海外での再投資に回すかについては、国内外の経済成長性や生産、販売、研究開発等の事業環境の相違、関税・非関税障壁の有無、本国の親会社と現地法人の財務状況、資金移動に関する規制や税制等、多様な要素が複合的に影響を与える。 - 経済産業省

In the mid Heian period, kaihatsu ryoshu (local nobles who actually developed the land) began to donate their land to temples or high-ranking aristocrats in order to make their land fuyusoden (donated-type of shoen [manor]); however, they were required to submit kugen (official documents authorized by kokushi [provincial governor] or Gunji [local magistrate] for transfer of the ownership of private property) consisting of daijokanpu (official document issued by Daijokan, Grand Council of State) and minbushofu (official document issued by the minister of minbusho) based on the chokkyo (the imperial sanction) to have their land designated as fuyusoden -- Shoen which consisted of fuyusoden with the complete set of documents submitted was called Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs), and shoen which was virtually treated as fuyusoden merely with approval of kokushi was called kokumen shoen (provincially exempted shoen). 例文帳に追加

平安時代中期になると、開発領主が自らの土地をこの不輸租田にするために寺社や上級貴族に寄進するようになる（寄進地系荘園）が、不輸租田の指定には勅許とそれに基づく太政官符及び民部省符からなる公験が必要とされており、それらが揃った不輸租田によって構成された荘園を官省符荘、単に国司が承認したために事実上の不輸租田の対象となっていたものを国免荘田と呼ばれた。 - Wikipedia日英京都関連文書対訳コーパス

(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

(3) With respect to the land which is acquired and continuously held by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, no special land holding taxes shall be imposed on the land if more than ten years have elapsed as of January 1 of the year during which the Succeeding Companies are required to pay the tax by self-assessment under the provisions of Article 599 paragraph (1) of the Local Taxation Act (Act No. 226 of 1950) after the Company acquired said land. 例文帳に追加

３　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る土地で承継会社が引き続き保有する土地のうち、地方税法（昭和二十五年法律第二百二十六号）第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において会社が当該土地を取得した日以後十年を経過したものに対しては、土地に対して課する特別土地保有税を課することができない。 - 日本法令外国語訳データベースシステム

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