「other income」に関連した英語例文の一覧と使い方(2ページ目) - Weblio英語例文検索

(i) Income from a business conducted in Japan or from the utilization, holding or transfer of assets located in Japan (excluding the types of income falling under the next item to item (xii)) or any other income specified by a Cabinet Order as arising from sources within Japan 例文帳に追加

一　国内において行う事業から生じ、又は国内にある資産の運用、保有若しくは譲渡により生ずる所得（次号から第十二号までに該当するものを除く。）その他その源泉が国内にある所得として政令で定めるもの - 日本法令外国語訳データベースシステム

(i) Income from a business conducted in Japan or from the utilization, holding or transfer of assets located in Japan (excluding the types of income falling under the next item to item (xi)) or any other income specified by a Cabinet Order as arising from sources within Japan 例文帳に追加

一　国内において行う事業から生じ、又は国内にある資産の運用、保有若しくは譲渡により生ずる所得（次号から第十一号までに該当するものを除く。）その他その源泉が国内にある所得として政令で定めるもの - 日本法令外国語訳データベースシステム

(i) Article 24 (Dividend Income) of the Act: The shares and other principal that is to yield dividend income prescribed in paragraph (2) of the said Article shall be limited to such principal held by a nonresident that is to yield dividend, etc. listed in Article 161(v) (Domestic Source Income) of the Act. 例文帳に追加

一　法第二十四条（配当所得）　同条第二項に規定する株式その他配当所得を生ずべき元本は、非居住者の有する当該元本で法第百六十一条第五号（国内源泉所得）に掲げる配当等を生ずべきものに限るものとする。 - 日本法令外国語訳データベースシステム

The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the company making the distribution is a resident. 例文帳に追加

この条において、「配当」とは、株式その他利得の分配を受ける権利（信用に係る債権を除く。）から生ずる所得及びその分配を行う法人が居住者とされる締約国の租税に関する法令上株式から生ずる所得と同様に取り扱われる所得をいう。 - 財務省

The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the payer is a resident. 例文帳に追加

この条において、「配当」とは、株式その他利得の分配を受ける権利（信用に係る債権を除く。）から生ずる所得及び支払者が居住者とされる締約国の租税に関する法令上株式から生ずる所得と同様に取り扱われる所得をいう。 - 財務省

The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the pay or is a resident. 例文帳に追加

この条において、「配当」とは、株式その他利得の分配を受ける権利（信用に係る債権を除く。)から生ずる所得及び支払者が居住者とされる締約国の租税に関する法令上株式から生ずる所得と同様に取り扱われる所得をいう。 - 財務省

When closing payment processing is executed, cash other than in-store operational money is delivered through a temporary storage part to the outside as gross income temporary definite money, and when the gross income is decided, a sum of money to be transferred to the in-store operational money is decided from the gross income temporary definite money as spare money, and payment processing is executed.例文帳に追加

締め入金処理の段階で、店内運用金以外の現金を粗利仮確定金として一時保留部経由で外に出し、粗利が確定した段階で、前記粗利仮確定金から予備金として店内運用金に転化する金額を決定して入金処理を行う。 - 特許庁

It is anticipated that ASEAN will be polarized in 2020 into three groups: Singapore, Malaysia, and Thailand where the upper middle income class or above will be more than 50%. In two other Asian countries: Indonesia and Philippine, the upper middle income class or above will be more than 25%; and in Vietnam the low-income class will be about 50%.例文帳に追加

なお、ASEAN内においては、2020 年に、上位中間層以上が約50％以上となるシンガポール、マレーシア、タイの3か国、同約25％以上となるインドネシア、フィリピンの2か国、低所得層が約半数を占めるベトナムに3 極化すると見込まれている。 - 経済産業省

(viii) The name of the payer of the principal domestic source income for which the corporation seeks the application of the provision of Article 180(1) of the Act by way of the certificate, the payer's domicile, office, place of business or any other place of payment of the said domestic source income and the recipient of the payment, as well as the type of the said domestic source income and the period during which payment of the said domestic source income is expected 例文帳に追加

八　当該証明書により法第百八十条第一項の規定の適用を受けようとする国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該国内源泉所得の支払の場所及びその支払のあて先並びに当該国内源泉所得の種類及び当該国内源泉所得の支払を受ける見込期間 - 日本法令外国語訳データベースシステム

(vii) The name of the payer of the principal domestic source income for which the person seeks the application of the provision of Article 214(1) of the Act by way of the certificate, the payer's domicile, office, place of business or any other place of payment of the said domestic source income and the recipient of the payment, as well as the type of the said domestic source income and the period during which payment of the said domestic source income is expected 例文帳に追加

七　当該証明書により法第二百十四条第一項の規定の適用を受けようとする国内源泉所得のうち主たるものの支払者の氏名又は名称、その住所、事務所、事業所その他当該国内源泉所得の支払の場所及びその支払のあて先並びに当該国内源泉所得の種類及び当該国内源泉所得の支払を受ける見込期間 - 日本法令外国語訳データベースシステム

With reference to Article 6 of the Convention: Income from immovable property includes income from any property other than immovable property connected with the use or the right to use the immovable property, or income derived from services for the maintenance or operation of the immovable property, either of which is subject to the same taxation treatment as income from immovable property by the tax laws of the Contracting Staten which the immovable property is situated. 例文帳に追加

条約第六条の規定に関し、不動産から生ずる所得には、不動産以外の財産（不動産の使用又は使用の権利に関連するものに限る。）から生ずる所得及び不動産の管理又は運用のための役務から生ずる所得であって、当該不動産が所在する締約国の租税に関する法令上不動産から生ずる所得と同様に取り扱われるものを含む。 - 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, 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, 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

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

(2) The fee set forth in the preceding paragraph shall be deemed as income for JNES if paid by a person intending to undergo an inspection or confirmation conducted by JNES, and as income for the national treasury for all other cases. 例文帳に追加

２　前項の手数料は、機構の行う検査又は確認を受けようとする者の納めるものについては機構の、その他のものについては国庫の収入とする。 - 日本法令外国語訳データベースシステム

(iii) The name of the payer of domestic source income to whom the corporation has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income 例文帳に追加

三　その法人が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所 - 日本法令外国語訳データベースシステム

(iii) The name of the payer of domestic source income to whom the person has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income 例文帳に追加

三　その者が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所 - 日本法令外国語訳データベースシステム

Items of income of a resident of a Contracting State,wherever arising, not dealt with in the foregoing Articles of this Convention (hereinafter referred to as “other income”) shall be taxable only in that Contracting State. 例文帳に追加

一方の締約国の居住者の所得（源泉地を問わない。）であって前各条に規定がないもの（以下この条において「その他の所得」という。）に対しては、当該一方の締約国においてのみ租税を課することができる。 - 財務省

Items of income beneficially owned by a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention (hereinafter referred to as “other income”) shall be taxable only in that Contracting State. 例文帳に追加

一方の締約国の居住者が受益者である所得（源泉地を問わない。)で前各条に規定がないもの（以下「その他の所得」という。)に対しては、当該一方の締約国においてのみ租税を課することができる。 - 財務省

First, they noted that many Asian countries have developed from low-income countries to middle-income countries or above within only a few decades and have become important development partners for other developing countries.例文帳に追加

第一に、アジアの多くの国は数十年の間に貧困国から中所得国以上に成長し、また、援助の受益国からドナー国に移行しつつある。 - 財務省

On the other hand, there are many middle-income countries in the LAC region, and more than 120 million people, which accounts for one-fourth of the total population of the region, still live in extreme poverty with a daily income of less than two U.S. dollars. 例文帳に追加

他方、中南米・カリブ海地域には、中所得国が多い中、依然として域内人口の約４分の１を占める１億２千万人以上の人々が１日２ドル以下の厳しい貧困状態に置かれています。 - 財務省

an item of income: derived from a Contracting State through an entity that is organized in that Contracting State; and treated as the income of that entity under the tax laws of the other Contracting State; shall not be eligible for the benefits of the Convention. 例文帳に追加

一方の締約国内において取得される所得であって、 当該一方の締約国において組織された団体を通じて取得され、かつ、に対しては、条約の特典は与えられない。 - 財務省

A consistency decision means 18 decides whether or not the organization specified by the first income distribution recording means 12 and the organization specified by a second income distribution recording means do not coincide with each other.例文帳に追加

整合性判断手段１８は、第１の収入配分記録手段１２によって特定された組織と、第２の収入配分記録手段１０によって特定された組織とに不一致があるかどうかを判断する。 - 特許庁

When they do not coincide with each other, the second income distribution recording means 20 sets a money amount distributed to the organization by the action as the income of the organization by an executor, and records it into a department summary table 14 as the cost of the organization by the action.例文帳に追加

不一致があれば、第２の収入配分記録手段２０は、行為による組織に配分された金額について、実施者による組織の収入とし、当該行為による組織の費用として、部門集計表１４に記録する。 - 特許庁

The selection unit selects the other region to be a request destination of power transmission based on the evaluation value and the income and expenditure of power stored by the storage unit, when the income and expenditure of power of the own region is smaller than a predetermined threshold.例文帳に追加

選択部は、自領域の電力収支が所定の閾値未満である場合に、記憶部に記憶された評価値および電力収支に基づいて、送電の要求先となる他の領域を選択する。 - 特許庁

Income balance is the net factor income received from abroad; in other words, the net sum of workers’ salary remittances and return on investment received and paid such as interest and dividends on securities investments and direct investments.例文帳に追加

所得収支は、海外からの要素所得の純受取、すなわち、労働者の給与送金、及び証券投資・直接投資に対する利子・配当等の投資収益受取・支払をネットで足し上げたものである。 - 経済産業省

The British government announced a study of the introduction of tax rate on patent income , which is lower than normal corporate tax ratio, and separated from other income (To be introduced from FY2013).例文帳に追加

英国政府は、特許から生じる所得について、他の所得とは分離し、通常の法人税率より低い税率で課税する制度の導入の検討を表明（2013 年度から導入予定）。 - 経済産業省

Despite this, however, the margin of surplus of income balance from 2005 onward declined for two consecutive years. The reason is that, the margin of surplus for direct investment income balance increased gradually from 2003 onward, the deficit in balance of returns on government investment continued to expand significantly on the other hand.例文帳に追加

しかしながら、2003 年以降直接投資収益収支の黒字幅が緩やかに増加する中、政府投資収益収支の赤字が大幅な拡大を続けた結果、2005 年以降の所得収支の黒字幅は2 年連続で減少となった。 - 経済産業省

When we compare the effective corporate income tax rate (calculated by adjusting the nominal corporate income tax rate with other local tax etc.), Japan's rate is high from an international point of view (see figure 3-1-2-17).例文帳に追加

表面上の法人税率に地方税等も調整して算出した、法人所得課税の実効税率を比較すると、我が国は国際的にみて高くなっている（第3-1-2-17 図）。 - 経済産業省

In the other hand, countries regarded as the agriculture nations in the world are improving the export value for agriculture products steadily in emerging economies, including the Asian economic zone, where high income group and the middle income group are increasing remarkably along with the economy development.例文帳に追加

他方、世界の中で農業国と呼ばれる国々は、特に経済発展に伴う富裕層・中間層の増加が著しいアジア等の新興国に対して、農産物の輸出額を着実に伸ばしている。 - 経済産業省

The primary factor in the widened income disparities between households (a rise in the Gini coefficient of total household income) in recent years is a change in age demographics and other effects of the aging of society.例文帳に追加

家計ベースでの近年の所得格差の拡大（世帯総所得のジニ係数の上昇）は、高齢化といった「年齢構成の影響」が最も大きな要因である。 - 厚生労働省

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment or fixed base. 例文帳に追加

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受益者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は他方の締約国内において当該他方の締約国内にある固定的施設を通じて独立の人的役務を提供する場合において、当該その他の所得の支払の基因となつた権利又は財産が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such other income, being a resident of a Contracting State,carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment or fixed base. 例文帳に追加

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受領者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合又は当該他方の締約国内において当該他方の締約国内にある固定的施設を通じて独立の人的役務を提供する場合において、当該その他の所得の支払の基因となった権利又は財産が当該恒久的施設又は当該固定的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment. 例文帳に追加

１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受益者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合において、当該その他の所得の支払の基因となった権利又は財産が当該恒久的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

2. The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting Party, carries on business in the other Contracting Party through a permanent establishment situated therein and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment. 例文帳に追加

２ １の規定は、一方の締約者の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受益者が、他方の締約者内において当該他方の締約者内にある恒久的施設を通じて事業を行う場合において、当該その他の所得の支払の基因となった権利又は財産が当該恒久的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

2. The provisions of paragraph 1 shall not apply to other income, other than income from immovable property as defined in paragraph 2 of Article 6, if the beneficial owner of such other income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the other income is paid is effectively connected with such permanent establishment.例文帳に追加

２１の規定は、一方の締約国の居住者であるその他の所得（第六条２に規定する不動産から生ずる所得を除く。）の受益者が、他方の締約国内において当該他方の締約国内にある恒久的施設を通じて事業を行う場合において、当該その他の所得の支払の基因となった権利又は財産が当該恒久的施設と実質的な関連を有するものであるときは、当該その他の所得については、適用しない。 - 財務省

(5) If the applicant and the close relative living in one common household with him have an income not considered as work-related income or pension (e. g. scholarship, benefits related to education, provisions based on social insurance, unemployment allowance, other regular pecuniary benefits, withdrawal of business, letting out of real estate, interest income, exchange gain, dividend income), the postal certificate, bank account statement, cashier's certificate of these incomes or other documents suitable for certifying the income shall be attached.例文帳に追加

(5) 請求人及び世帯を一にする近親者に，働いて得た収入又は年金とみなされない収入(例えば，奨学金，教育関連の給付金，社会保障支給，失業手当，その他の定期的な金銭的給付，事業撤退，不動産賃貸，利子収入，為替利得，配当収入)がある場合は，郵便証明書，銀行口座明細書，出納係によるこれらの収入の証明書又は収入を証明するに相応しい他の書類を添付しなければならない。 - 特許庁

(iii) Inventory of property, balance sheets, income and expenditure account statement, profit and loss statements and other documents that disclose the situation of the property and business 例文帳に追加

三　財産目録、貸借対照表、収支計算書、損益計算書その他の財産及び業務の状況を明らかにする書類 - 日本法令外国語訳データベースシステム

(viii) An inventory of property, balance sheet, income and expenditure statements for recent business years and other financial records certifying that such consumer organization has fiscal foundation 例文帳に追加

八　最近の事業年度における財産目録、貸借対照表、収支計算書その他の経理的基礎を有することを証する書類 - 日本法令外国語訳データベースシステム

Article 760 A husband and wife shall share the expenses that arise from the marriage taking into account their property, income, and all other circumstances. 例文帳に追加

第七百六十条　夫婦は、その資産、収入その他一切の事情を考慮して、婚姻から生ずる費用を分担する。 - 日本法令外国語訳データベースシステム

Article 3 The term "Workers" as used in this Act shall mean those persons who live on their wages, salaries, or other equivalent income, regardless of the kind of occupation. 例文帳に追加

第三条　この法律で「労働者」とは、職業の種類を問わず、賃金、給料その他これに準ずる収入によつて生活する者をいう。 - 日本法令外国語訳データベースシステム

(iii) Income tax subject to estimated tax prepayment and any other national tax specified by Cabinet Order, in cases where the due date for payment comes on or after the day on which the taxpayer suffered the loss 例文帳に追加

三　予定納税に係る所得税その他政令で定める国税でその納期限がその損失を受けた日以後に到来するもの - 日本法令外国語訳データベースシステム

(i) A nonresident who has, in Japan, branch offices, factories or any other fixed places for conducting a business which are specified by a Cabinet Order: All domestic source income 例文帳に追加

一　国内に支店、工場その他事業を行う一定の場所で政令で定めるものを有する非居住者　すべての国内源泉所得 - 日本法令外国語訳データベースシステム