「other income」に関連した英語例文の一覧と使い方(8ページ目) - Weblio英語例文検索

On the other hand, in spite of the fact that in recent years Japanese companies have expanded local sales in their activities in China to the same level as US companies (Japanese companies’ local sales rate in China was expanded to 54.8percent in FY2000 from 32 percent in FY1994), their investment income ratio is low.例文帳に追加

それに対し、日本企業の中国における事業活動においては、近年は米国企業と同レベルまで現地販売を拡大（対中国現地販売比率は1994年度の32.0%から、2000年度には54.8%まで拡大）しているものの、その投資収益率は低い。 - 経済産業省

One of them assumed that the industries that generate “foreign currency” from other regions are for the most part, agriculture, forestry, manufacturing and tourism, and calculated that the total added value created by these industries is 173 billion yen, which is only 46.5 percent of the necessary income amount (Fig. 2.2.9).例文帳に追加

１つ目は、地域外から「外貨」を稼ぐ産業を当地域においてはおおむね、農業、林業、工業、観光業と位置づけ、その産業が生み出す付加価値合計は1,730億円であり必要所得額の46.5％にすぎないことを示している（第2-2-9図）。 - 経済産業省

At the same time, the decline in the average household size and increased ease and convenience with which an income can be earned by working short hours outside the family as a result of the spread of part-time labor has led to a continued long-term decline in the dependence on family labor among self-employed businesses and other SMEs (Appended Note 3-2-1).例文帳に追加

他方、世帯の平均的な規模が縮小したこと、パート労働の普及により家業以外の短時間勤務で手軽に収入を得ることが容易になったことから、自営業を中心とした中小企業において、家族労働に依存する程度は長期的には低下を続けた（付注3-2-1）。 - 経済産業省

The labor productivity of India’s agriculture is low compared with other Asian countries. To eliminate poverty, then, reforms must be implemented in agricultural sectors where efficiency is low in order to raise productivity and improve income (Table 1-4-27).例文帳に追加

インドの農業の労働生産性を見ると、他のアジア諸国に比べて低くなっており、こうした効率性の低い農業部門の改革を行い、生産性を高めて所得の向上を図ることが、貧困問題の解決には必要である（第1-4-27 表）。 - 経済産業省

More specifically, with the improvement of income levels and other developments, the tastes and preferences of consumers in the East Asian market are beginning to approach those of consumers of developed countries, and as differences between countries become less pronounced, marketing and advertising activities can be-and must be-conducted rapidly over a broad geographical area.例文帳に追加

具体的には、所得水準の向上などから、東アジア市場の消費者の嗜好が先進諸国に近くなり、国ごとの違いが薄れてくるにつれ、より広い範囲で迅速なマーケティングや広告宣伝活動を展開することが可能となり、また求められるようになっている。 - 経済産業省

In other words, the manufacturing industry during that time included businesses such as home appliances and automobiles whose productivity growth rates were markedly high due to rapid capital accumulation, and income elasticity of domestic demand was also rather high due to the rapid spread of consumer durables8, which were highly competitive in the export to overseas markets as well.例文帳に追加

すなわち、当時の製造業には、急速な資本蓄積を背景に生産性上昇率が非常に高く、耐久消費財の急速な普及を背景に、国内における需要の所得弾力性も非常に高く、海外への輸出競争力も高いという、家電・自動車等の業種が存在した。 - 経済産業省

However, based on the final return on external investments, including latent profit or loss of the assets, some years show negative figures. In other words, appraisal loss of the assets exceeds income surplus in some years. There are even years when net external assets declined in spite of the current account surplus.例文帳に追加

しかし、これを資産の含み損、含み益を考慮した最終的な対外投資収益の面から見ると、年によってはマイナス、すなわち所得収支の黒字を資産の評価損が上回っている年があり、経常収支黒字にかかわらず対外純資産が減少している年すらあることが分かる。 - 経済産業省

However, the online shopping usage ratio to total income is 10.9% in China and 9.4% in India. Their ratios are higher than that of other Asian countries and areas and demonstrate that people in China and India tend to actively utilize online shopping (see Table 2-3-3-5).例文帳に追加

しかし、所得に占めるオンライン・ショッピングの利用額の割合をみると、中国で10.9％、インドで9.4％と他のアジア国・地域と比較して高く、利用者がオンライン・ショッピングを積極的に活用する傾向がみられる（第2-3-3-5表）。 - 経済産業省

On the other hand, the rate of companies reducing prices and costs has decreased, while the rate of companies introducing high-quality products and technologies with high value added and high quality increased, indicating the possibility that Japanese companies are not necessarily pursuing a strategy focusing on the middle-income group (called the "volume zone") of emerging countries.例文帳に追加

他方で、「低価格化・コスト削減」という回答が減る一方で、「高付加価値・高品質な製品・技術投入」という回答が増えており、新興国中間層（いわゆるボリュームゾーン）を必ずしも意識した戦略となっていない可能性もある。 - 経済産業省

Nonetheless, Asia, with its huge population and room for middle-income class expansion, still has greater potential than other regions. The Asian market is expected to be increasingly more attractive as the domestic demand in Asia expands.例文帳に追加

しかし、巨大な人口を抱え、今後中間層が大幅に拡大していく余地を有するアジアは、依然として他の地域に比して高い潜在力を有しており、今後アジアの内需拡大に伴い、市場としてのアジアの魅力もまた高まっていくことが期待される。 - 経済産業省

As a result of households having easily borrowed funds on the back of rising house and other asset prices, the balance of household debt in the United States has rapidly worsened in recent years, and they have fallen into a situation where they cannot actually make repayments within the confines of their income.例文帳に追加

これまで住宅等資産価格の上昇を背景に安易な資金借入を続けてきた結果、近年の米国家計の債務残高は急速に悪化しており、収入の範囲内では事実上返済できない状態に陥っている。 - 経済産業省

Some sectors like the modern manufacturing sector and information technology sector are prospering, and they bring larger income to their workers. On the other hand, it has broadened the economic gap between urban and rural areas, and among regions. Opportunities for decent work remain limited.例文帳に追加

近代的な製造部門や情報技術部門などが活況を呈し、そうした部門に従事する人々の所得の増大をもたらす一方で、都市と農村間や地域間の格差が拡大するなど、人間らしい尊厳ある仕事に従事できる機会は未だ限られたものとなっています。 - 厚生労働省

Japan's aging rate (the ratio of the population aged 65 and older to the total population) has exceeded 20%, ahead of any other country in the world. However, its national income ratio of social security benefits is similar to that of the U.K., whose aging rate is about 4% lower than that of Japan.例文帳に追加

我が国は世界のトップを切って高齢化率（65歳以上人口が全人口に占める割合）が20％を超えているが、社会保障給付の国民所得比を見ると、高齢化率が我が国より約4％低いイギリスと同程度の水準となっている。 - 厚生労働省

The factors contributing to the rise in the Gini coefficient of total household income during the 1995-2004 period were analyzed. It was found that the aging of the household head and other age demographic effects constituted the largest factor in the recent rise in the Gini coefficient, accounting for over 60% (Chart 2-3-18).例文帳に追加

1995年から2004年までの世帯総所得のジニ係数の上昇の要因を分析すると、おおよそ6割強が 世帯主の高齢化といった「年齢構成の影響」となっており、近年のジニ係数の上昇は、これが最も大きな要因であったことが分かる（図表2－3－18）。 - 厚生労働省

Taking account of this council decision and other issues, the government will take detailed measures, including the reduction of burdens on people with very low income, and widely communicate the purpose and the need of the system, in close cooperation with relevant officials of local governments.例文帳に追加

今後は、この政府・与党協議会の決定等を踏まえ、低所得者の負担軽減などきめ細やかな措置を講じるとともに、地方自治体関係者と十分連携して、制度の趣旨・必要性をさらに広く国民に周知していくこととしている。 - 厚生労働省

(c) the provisions of the Old Age Security Act of Canada regarding the payment of an allowance and a guaranteed income supplement to a person who is outside the territory of Canada, and any other similar benefits, to be introduced after the entry into force of this Agreement, and as may be agreed upon between the two Parties.例文帳に追加

(c)カナダの領域外に居住する者に対する手当及び所得保障付加金並びにこれらと同様のその他の給付であってこの協定の効力発生後に導入され、かつ、両締約国によって合意されるものの支給に関するカナダの老齢保障法の規定 - 厚生労働省

iii) Interest on liabilities, etc.: Interest on liabilities (including moneys specified by a Cabinet Order as being equivalent thereto; hereinafter the same shall apply in this item) and any other expense specified by a Cabinet Order (excluding the said interest on liabilities and any other expense specified by a Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by a Cabinet Order 例文帳に追加

三　負債の利子等　負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他政令で定めるものを除く。）をいう。 - 日本法令外国語訳データベースシステム

iii) Interest on liabilities, etc.: Interest on liabilities (including moneys specified by a Cabinet Order prescribed in Article 66-5(4)(iii) as being equivalent thereto; hereinafter the same shall apply in this item) and any other expense specified by a Cabinet Order (excluding the said interest on liabilities and any other expense specified by a Cabinet Order, which are included in the taxable income of the person who is to receive payment thereof, and any other expense specified by a Cabinet Order prescribed in Article 66-5(4)(iii) 例文帳に追加

三　負債の利子等　負債の利子（これに準ずるものとして第六十六条の五第四項第三号に規定する政令で定めるものを含む。以下この号において同じ。）その他政令で定める費用（当該負債の利子その他政令で定める費用で、これらの支払を受ける者の課税対象所得に含まれるものその他同項第三号に規定する政令で定めるものを除く。）をいう。 - 日本法令外国語訳データベースシステム

Income, profits or gains derived by a resident of a Contracting State which, under any one or more of Articles6 to 8 and 10 to 18, may be taxed in the other Contracting State shall for the purposes of the law of that other Contracting State relating to its tax be deemed to arise from sources in that other Contracting State. 例文帳に追加

一方の締約国の居住者が取得する所得、利得又は収益であって、第六条から第八条まで及び第十条から第十八条までの規定に基づき他方の締約国において租税を課することができるものは、当該他方の締約国の租税に関する法令の適用上、当該他方の締約国内の源泉から生じたものとされる。 - 財務省

If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods, the income may be taxed in that other Contracting State but only so much of it as is attributable to that fixed base or is derived in that other Contracting State during the aforesaid period or periods. 例文帳に追加

その者がそのような固定的施設を有する場合又は前記の期間当該他方の締約国内に滞在する場合には、当該所得に対しては、当該固定的施設に帰せられる部分又は前記の期間を通じ当該他方の締約国内において取得した部分についてのみ、当該他方の締約国において租税を課することができる。 - 財務省

Article 66-6 (1) Where an affiliated foreign company related to any of the following domestic corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the domestic corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "taxable retained income") shall be deemed to be the amount of the domestic corporation's profit, and included in its gross profit in the calculation of the amount of its income for the business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: 例文帳に追加

第六十六条の六　次に掲げる内国法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその内国法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「課税対象留保金額」という。）に相当する金額は、その内国法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその内国法人の各事業年度の所得の金額の計算上、益金の額に算入する。 - 日本法令外国語訳データベースシステム

If a resident of a Contracting State derives an item of income, profits or gains from a business carried on by that resident in the other Contracting State or derives an item of income, profits or gains arising in the other Contracting State from a person that has with the resident a relationship described in subparagraph a) or b) of paragraph 1 of Article 9, the conditions described in subparagraph a) of this paragraph shall be considered to be satisfied with respect to such an item of income, profits or gains only if the business carried on in the first-mentioned Contracting State is substantial in relation tothe business carried on in the other Contracting State. 例文帳に追加

一方の締約国の居住者が、他方の締約国内において行う事業から所得、利得若しくは収益を取得する場合又は当該一方の締約国の居住者と第九条１(a)若しくは(b)にいう関係を有する者から他方の締約国内において生ずる所得、利得若しくは収益を取得する場合には、当該一方の締約国の居住者が当該一方の締約国内において行う事業が、当該一方の締約国の居住者又は当該関係を有する者が当該他方の締約国内において行う事業との関係において実質的なものでなければ、当該所得、利得又は収益について(a)に規定する条件を満たすこととはならない。 - 財務省

Where under this Convention any income, profits or gains are relieved from tax in a Contracting State and, under the law in force in the other Contracting State, an individual, in respect of that income or those profits or gains, is taxed by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under the Convention in the first- mentioned Contracting State shall apply only to so much of that income or those profits or gains as is taxed in the other Contracting State. 例文帳に追加

この条約に従い一方の締約国において所得、利得又は収益に対する租税が軽減され、又は免除される場合において、他方の締約国において施行されている法令に基づき、個人が、その所得、利得又は収益の全額についてではなく、その所得、利得又は収益のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分について租税を課されることとされているときは、この条約に基づき当該一方の締約国において認められる租税の軽減又は免除は、その所得、利得又は収益のうち当該他方の締約国において租税を課される部分についてのみ、適用する。 - 財務省

If a resident of a Contracting State derives an item of income, profit or gain from a business carried on by that resident in the other Contracting State or derives an item of income, profit or gain arising in the other Contracting State from a person that has with the resident a relationship described in subparagraph (a) or (b) of paragraph 1 of Article 9 of this Convention, the conditions described in subparagraph (a) of this paragraph shall be considered to be satisfied with respect to such item of income, profit or gain only if the business carried on in the first-mentioned Contracting State is substantial in relation to the business carried on in the other Contracting State. 例文帳に追加

一方の締約国の居住者が、他方の締約国内において行う事業から所得、利得若しくは収益を取得する場合又は当該居住者と第九条１(a)若しくは(b)にいう関係を有する者から他方の締約国内において生ずる所得、利得若しくは収益を取得する場合には、当該居住者が当該一方の締約国内において行う事業が、当該居住者又は当該関係を有する者が当該他方の締約国内において行う事業との関係において実質的なものでなければ、当該所得、利得又は収益について(a)に規定する条件を満たすこととはならない。 - 財務省

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said domestic corporation (including a specified foreign subsidiary company, etc. prescribed in Article 68-90(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions of the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) or individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) arises: The amount of the said dividend, etc. 例文帳に追加

一　当該特定外国子会社等が当該各事業年度において当該内国法人に係る他の特定外国子会社等（法第六十八条の九十第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）又は法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額 - 日本法令外国語訳データベースシステム

(i) Where the amount of a dividend, etc. that the said specified foreign subsidiary company, etc. receives from any other specified foreign subsidiary company, etc. related to the said consolidated corporation (including a specified foreign subsidiary company, etc. prescribed in Article 66-6(1) of the Act; hereinafter referred to as the "other specified foreign subsidiary company, etc." in this paragraph) in the relevant business year does not exceed the amount of a dividend payable corresponding to the capital contributions by the said specified foreign subsidiary company, etc. out of the total amount of a dividend payable by the said other specified foreign subsidiary company, etc. in the business year including the base date for paying the said dividend, etc. (hereinafter referred to as the "base business year" in this paragraph) and the said base business year is the business year during which the individually taxable retained income prescribed in Article 68-90(1) of the Act (hereinafter referred to as the "individually taxable retained income" in this Section) or taxable retained income prescribed in Article 66-6(1) of the Act (hereinafter referred to as the "taxable retained income" in this Section) arises: The amount of the said dividend, etc. 例文帳に追加

一　当該特定外国子会社等が当該各事業年度において当該連結法人に係る他の特定外国子会社等（法第六十六条の六第一項に規定する特定外国子会社等を含む。以下この項において「他の特定外国子会社等」という。）から受ける配当等の額が当該他の特定外国子会社等の当該配当等の額の支払に係る基準日の属する事業年度（以下この項において「基準事業年度」という。）の配当可能金額のうち当該特定外国子会社等の出資対応配当可能金額を超えない場合であつて、当該基準事業年度が法第六十八条の九十第一項に規定する個別課税対象留保金額（以下この節において「個別課税対象留保金額」という。）又は法第六十六条の六第一項に規定する課税対象留保金額（以下この節において「課税対象留保金額」という。）の生ずる事業年度である場合　当該配当等の額 - 日本法令外国語訳データベースシステム

(vii) Where domestic source income specified in each item of Article 214(1) of the Act for the category of person listed in the relevant item is paid to the nonresident's domicile, residence, or office, place of business or any other place equivalent thereto located outside Japan, the nonresident is expected to, for the purpose of filing a proper return pursuant to the provision of the Act with regard to the relevant domestic source income, notify the office, place of business or any other place equivalent thereto pertaining to the business conducted by the nonresident in Japan (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. located in Japan" in this item, paragraph (1)(ii) of the next Article, and Article 333(1)(i) (Procedures Required Where Nonresidents No Longer Satisfy the Requirements for Eligibility for Exemption from Withholding at Source)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters concerning the said domestic source income, and record these matters in his/her books at the said office, etc. located in Japan, without fail, on every occasion that he/she receives the domestic source income. 例文帳に追加

七　法第二百十四条第一項各号に掲げる者の区分に応じ当該各号に定める国内源泉所得がその者の国外にある住所、居所又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法の規定による申告を適正に行うため、その者が、当該国内源泉所得の支払を受ける都度、その者の国内において行う事業に係る事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百三十三条第一項第一号（非居住者が源泉徴収の免除の要件に該当しなくなつた場合の手続等）において「国内にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該国内にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

(iii) An event listed in Article 66-8(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十六条の八第一項第三号に掲げる事実　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

(iii) Where an event listed in Article 66-8(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a domestic corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, taxable retained income or individually taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 68-92(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十六条の八第一項に規定する内国法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は課税対象留保金額若しくは個別課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十八条の九十二第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

(iii) An event listed in Article 68-92(1)(iii) of the Act: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc. related to the said consolidated corporation, the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十八条の九十二第一項第三号に掲げる事実　同号に定める金額（当該金額が当該連結法人に係る他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

(iii) Where an event listed in Article 68-92(1)(iii) of the Act has occurred with regard to an affiliated foreign company related to a consolidated corporation prescribed in the said paragraph: The amount specified in the said item (where the said amount has been received from an affiliated foreign company that falls under the category of any other specified foreign subsidiary company, etc., the remaining amount after deducting from the said amount, the amount equivalent to the sum of the amount to be deducted for calculating the amount of eligible retained income, individually taxable retained income or taxable retained income pertaining to the said other specified foreign subsidiary company, etc. and the amount to be included in deductible expenses due to the said event, under the provisions of the said paragraph or Article 66-8(1) of the Act), with the taxed amount of a dividend, etc. before deduction as the upper limit. 例文帳に追加

三　法第六十八条の九十二第一項に規定する連結法人に係る外国関係会社につき同項第三号に掲げる事実が生じた場合　同号に定める金額（当該金額が他の特定外国子会社等に該当する外国関係会社から受けたものである場合には、当該金額から当該他の特定外国子会社等に係る適用対象留保金額又は個別課税対象留保金額若しくは課税対象留保金額の計算上控除される金額と当該事実が生じたことにより同項又は法第六十六条の八第一項の規定により損金の額に算入される金額との合計額に相当する金額を控除した残額）のうち控除未済課税済配当等の額に達するまでの金額 - 日本法令外国語訳データベースシステム

(i) Article 22 (Calculation of the Amount of Income for Each Business Year) of the Act: The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan; 例文帳に追加

一　法第二十二条（各事業年度の所得の金額の計算）　同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。 - 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 from other corporate rights which is subjected to the same taxation treatment as income from shares by the 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他の持分から生ずる所得であって分配を行う法人が居住者とされる締約国の法令上株式から生ずる所得と同様に取り扱われるものをいう。１及び２の規定は、一方の締約国の居住者である配当の受益者が、当該配当を支払う法人が居住者とされる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、当該配当の支払の基因となった株式その他の持分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、適用しない。 - 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 from other corporate rights which is subjected to the same taxation treatment as income from shares by the 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他の持分から生ずる所得であって分配を行う法人が居住者とされる締約国の法令上株式から生ずる所得と同様に取り扱われるものをいう。１及び２の規定は、一方の締約国の居住者である配当の受益者が、当該配当を支払う法人が居住者とされる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、当該配当の支払の基因となった株式その他の持分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、適用しない。 - 財務省

(2) The fee paid under the preceding paragraph shall be regarded as income of the Designated Examining Body where it is paid by the person who intends to obtain a chief gas engineer's license for which the Designated Examining Body administers Licensing Affairs as entrusted under Article 33-2, paragraph 1, or the person who intends to take an examination for a chief gas engineer's license for which the Designated Examining Body administers Examination Affairs, as income of the NITE where it is paid by the person who intends to undergo an inspection to be conducted by the NITE, or as national revenue where it is paid by other persons. 例文帳に追加

２　前項の手数料は、第三十三条の二第一項の規定による委託を受けて指定試験機関がその免状交付事務を行うガス主任技術者免状の交付を受けようとする者及び指定試験機関がその試験事務を行うガス主任技術者試験を受けようとする者の納めるものについては当該指定試験機関の、機構の行う適合性検査を受けようとする者の納めるものについては機構の、その他の者の納める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

Article 66-9 Matters concerning the determination as to whether or not a domestic corporation falls under any of the categories of corporation listed in the items of Article 66-6(1), the treatment of the part of the amount of creditable foreign corporation tax that shall be deemed to be paid by a domestic corporation pursuant to the provision of Article 66-7(1), which pertains to the taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of income for each business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十六条の九　内国法人が第六十六条の六第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十六条の七第一項の規定により内国法人が納付したとみなされる控除対象外国法人税の額のうち前条第一項の規定により各事業年度の所得の金額の計算上損金の額に算入された課税済留保金額に係るものの処理その他前三条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

Article 68-93 Matters concerning the determination as to whether or not a consolidated corporation falls under any of the categories of corporation listed in the items of Article 68-90(1), the treatment of the part of the amount of individually creditable foreign corporation tax that shall be deemed to be paid by a consolidated corporation pursuant to the provision of Article 68-91(1), which pertains to the individually taxed amount of retained income included in the amount of deductible expense in the calculation of the amount of consolidated income for each consolidated business year pursuant to the provision of paragraph (1) of the preceding Article, and other necessary matters concerning the application of the provisions of the preceding three Articles shall be specified by a Cabinet Order. 例文帳に追加

第六十八条の九十三　連結法人が第六十八条の九十第一項各号に掲げる法人に該当するかどうかの判定に関する事項、第六十八条の九十一第一項の規定により連結法人が納付したとみなされる個別控除対象外国法人税の額のうち前条第一項の規定により各連結事業年度の連結所得の金額の計算上損金の額に算入された個別課税済留保金額に係るものの処理その他前三条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

(23) With respect to the application of the provisions of Article 267(2) of the Order for Enforcement of the Income Tax Act in the case where a resident who has, in a given year, interest income from interest (excluding interest subject to the provisions of Article 3-3(1) of the Act) on general foreign-issued company bonds, submits a final return form prescribed in Article 267(2) of the said Act, the term "written statement" in paragraph (2) of the said Article shall be deemed to be replaced with "written statement or any other document specified by an Ordinance of the Ministry of Finance." 例文帳に追加

２３　その年において一般民間国外債の利子（法第三条の三第一項の規定の適用があるものを除く。）に係る利子所得を有する居住者が所得税法施行令第二百六十七条第二項に規定する確定申告書を提出する場合における同項の規定の適用については、同項中「明細書」とあるのは、「明細書その他財務省令で定める書類」とする。 - 日本法令外国語訳データベースシステム

(34) With respect to the application of the provisions of Article 267, paragraph (2) of the Order for Enforcement of the Income Tax Act in the case where a resident who has, in a given year, interest income from interest (excluding interest subject to the provisions of Article 3-3, paragraph (1) of the Act) on general foreign private bonds, submits a final return form prescribed in Article 267, paragraph (2) of said Act, the term "written statement" in paragraph (2) of said Article shall be deemed to be replaced with "written statement or any other document specified by Ordinance of the Ministry of Finance." 例文帳に追加

３４　その年において一般民間国外債の利子（法第三条の三第一項の規定の適用があるものを除く。）に係る利子所得を有する居住者が所得税法施行令第二百六十七条第二項に規定する確定申告書を提出する場合における同項の規定の適用については、同項中「明細書」とあるのは、「明細書その他財務省令で定める書類」とする。 - 日本法令外国語訳データベースシステム

(2) Where payment of domestic source income prescribed in the preceding paragraph is made outside Japan, if the person who makes the said payment has his/her domicile or residence in Japan or has an office, place of business or any other place equivalent thereto in Japan, the provision of the said paragraph shall be applied by deeming that the person pay the domestic source income in Japan. In this case, the phrase "no later than the tenth day of the month" in the said paragraph shall be deemed to be replaced with "no later than the last day of the month." 例文帳に追加

２　前項に規定する国内源泉所得の支払が国外において行なわれる場合において、その支払をする者が国内に住所若しくは居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するときは、その者が当該国内源泉所得を国内において支払うものとみなして、同項の規定を適用する。この場合において、同項中「翌月十日まで」とあるのは、「翌月末日まで」とする。 - 日本法令外国語訳データベースシステム

(iii) In the case where the amount of revenue and expenses, or the amount of loss related to the foreign corporation's business conducted both in and outside Japan is allocated as the amount to be included in gross profits and the amount of deductible expenses in the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 of the Act for said business year, the statement showing said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation thereof, and other matters for reference 例文帳に追加

三　その外国法人の国内及び国外の双方にわたつて行う事業に係る収益の額又は費用若しくは損失の額を、当該事業年度の法第百四十二条に規定する国内源泉所得に係る所得の金額の計算上益金の額又は損金の額に算入すべき金額として配分している場合には、当該収益の額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書 - 日本法令外国語訳データベースシステム

Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed, for the purposes of this Convention, to be a resident of the sending State if: (a) in accordance with international law he is not liable to tax in the receiving State in respect of income from sources outside that State, and (b) he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that State. 例文帳に追加

第四条の規定にかかわらず、一方の締約国の外交使節団、領事機関又は代表部であつて他方の締約国又は第三国に所在するものの構成員である個人は、次の(a)及び(b)の規定に該当する場合には、この条約の適用上、派遣国の居住者とみなす。(a)国際法に従い、その者が、接受国において、当該接受国外に源泉のある所得につき、租税を課されないこと。(b)その者が、派遣国において、そのすべての所得に対して課される租税に関し、当該派遣国の居住者と同様の義務を負うこと。 - 財務省

The Amending Protocol shall be applicable: (a) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Amending Protocol enters into force;(b) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Amending Protocol enters into force; and (c) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Amending Protocol enters into force. 例文帳に追加

改正議定書は、次のものについて適用する。(a)源泉徴収される租税に関しては、改正議定書が効力を生ずる年の翌年の一月一日以後に租税を課される額(b)源泉徴収されない所得に対する租税に関しては、改正議定書が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得(c)その他の租税に関しては、改正議定書が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の租税 - 財務省

This Convention shall be applicable: (a) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the Convention enters into force; (b) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force; and (c) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the Convention enters into force. 例文帳に追加

この条約は、次のものについて適用する。(a)源泉徴収される租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に租税を課される額(b)源泉徴収されない所得に対する租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の所得(c)その他の租税に関しては、この条約が効力を生ずる年の翌年の一月一日以後に開始する各課税年度の租税 - 財務省

In such event, the Convention shall cease to have effect: (a) with respect to taxes withheld at source, for amounts taxable on or after 1 January in the calendar year next following that in which the notice is given; (b) with respect to taxes on income which are not withheld at source, as regards income for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given; and (c) with respect to other taxes, as regards taxes for any taxable year beginning on or after 1 January in the calendar year next following that in which the notice is given. 例文帳に追加

この場合には、この条約は、次のものにつき適用されなくなる。(a)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に租税を課される額 (b)源泉徴収されない所得に対する租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の所得(c)その他の租税に関しては、終了の通告が行われた年の翌年の一月一日以後に開始する各課税年度の租税 - 財務省