「retirement」に関連した英語例文の一覧と使い方(21ページ目) - Weblio英語例文検索

While there is a tendency to focus on the downside to the retirement of older workers in the form of the loss of older workers’ skills, the opening of vacancies in employment positions can shake things up internally and lead to expanded employment of younger workers at SMEs that generally find it difficult to increase their intake of new personnel.例文帳に追加

高齢層従業員の退職については、高齢層の保有する技能が失われるというマイナス面に着目しがちであるが、新規の人員増が一般に困難な中小企業にとっては、就業ポストに空席が生じることにより企業内の新陳代謝が起き、若年層の雇用拡大につながる面もある。 - 経済産業省

Specific examples include a social insurance system (corporate pension plan, retirement plan, etc.) and a tax system that are neutral to lifestyle, and flexible working hour system that correspond to various work patterns and are not restricted by working hour and work location, and the rationality of employment treatment such as wages among diversified employment management classifications also needs to be ensured.例文帳に追加

具体的には、ライフスタイル中立的な社会保険制度（企業年金制度、退職金制度など）・税制の他、労働時間、就業場所にとらわれない働き方に対応した弾力的な労働時間制度などと、これら多様な雇用管理区分間における賃金等処遇の合理性の確保などが挙げられる。 - 経済産業省

The employment adjustment measures, during the current period of recession have been mainly overtime restrictions, personnel re-assignment and transfer to related companies. The number of establishments that have implemented severe employment adjustment, such as requesting voluntary retirement and dismissal, is at a low level but increasing, resulting in increased numbers of the non-voluntary unemployed, mainly among middle aged and the elderly例文帳に追加

今回の景気後退期の雇用調整の状況をみると、雇用調整の方法は「残業規制」、「配置転換」、「出向」などが多いが、「希望退職の募集・解雇」といった厳しい雇用調整を行う事業所割合は、水準は低いものの高まりをみせ、中高年齢層を中心に非自発的失業が増加している - 厚生労働省

Consider improving legislations in order to link employment and pensions and ensure employment of all those who are interested until age 65. In addition, provide necessary support for the activities of companies, such as providing subsidies to employers who hire older people close to retirement and wish to get employment through an employment agency in other firms where their knowledge and experience can be utilized.例文帳に追加

65歳までの希望者全員の雇用が確保されるよう、雇用と年金を確実に接続させるための法整備について検討するとともに、定年を控えた高年齢者で、知識や経験を活かすことができる他の企業での雇用を希望する方を、職業紹介事業者の紹介により雇い入れる事業主への助成など、企業の取組への必要な支援を実施 - 厚生労働省

Article 9 (1) With regard to Part-Time Workers (excluding Part-Time Workers Equivalent to Ordinary Workers; the same shall apply in paragraph 2 of the following Article and Article 11) employed by a business operator, he/she shall endeavor to decide their wages (excluding commutation allowances, retirement allowances and others specified by Ordinance of the Ministry of Health, Labour and Welfare; the same shall apply in the following paragraph), with due consideration to a balance with ordinary workers, and by taking into consideration of such matters as the Job Descriptions of those Part-Time Workers, the performances of their jobs, their motivation, and their abilities or experience. 例文帳に追加

第九条　事業主は、通常の労働者との均衡を考慮しつつ、その雇用する短時間労働者（通常の労働者と同視すべき短時間労働者を除く。次条第二項及び第十一条において同じ。）の職務の内容、職務の成果、意欲、能力又は経験等を勘案し、その賃金（通勤手当、退職手当その他の厚生労働省令で定めるものを除く。次項において同じ。）を決定するように努めるものとする。 - 日本法令外国語訳データベースシステム

(3) When there is a vacancy in the position of a corporate officer due to the dismissal of a corporate officer under the preceding paragraph or for any other reason (excluding retirement or expiration of the corporate officer's term of office and resignation), the supervisory officers shall immediately and jointly call an Investors' meeting for the appointment of a new corporate officer(s); provided, however, that this shall not apply to cases where a substitute corporate officer(s) is appointed pursuant to Article 329, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 96, paragraph (2). 例文帳に追加

３　前項の規定により執行役員を解任したことその他の事由（執行役員の任期の満了及び辞任を除く。）により執行役員が欠けた場合には、直ちに、監督役員は、共同して、執行役員を選任するための投資主総会を招集しなければならない。ただし、第九十六条第二項において準用する会社法第三百二十九条第二項の規定により補欠の執行役員が選任されている場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(5) Where the issuer of discount bonds issued on or after April 1, 1988, redeems the said discount bonds by bringing the redemption date forward or retires the said discount bonds by purchase prior to the redemption date, the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in the preceding paragraph. 例文帳に追加

５　昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。 - 日本法令外国語訳データベースシステム

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12(5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price) from the face value of the discount bonds set forth in the said paragraph and then multiplying the remaining amount after deduction by the rate of income tax on profit from redemption for the said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of the said Article. 例文帳に追加

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、同項の割引債の券面金額から償還金額（買入消却が行なわれる場合には、その買入金額）を控除した金額に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 26-12 (1) The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of said Article. 例文帳に追加

第二十六条の十二　法第四十一条の十二第五項の規定により還付する所得税の額は、割引債の券面金額から償還金額（買入消却が行われる場合には、その買入金額。以下この項において同じ。）を控除した金額（当該割引債が外国法人が国外において発行したものであるときは、次に掲げる金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund. 例文帳に追加

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

(v) With regard to each of the various types of income categorized as a non-permanent resident's foreign source income that is paid outside Japan and is deemed to be remitted pursuant to the provision of the preceding items, the amount of the non-permanent resident's gross income, retirement income and timber income shall be calculated, respectively, by combining the said type of income with income categorized as foreign source income that is paid in Japan and income categorized as domestic source income, both of which are of the same type as the former. 例文帳に追加

五　非永住者の国外源泉所得に係る所得で国外の支払に係るもののうち、前各号の規定により送金があつたものとみなされたものに係る各種所得については、それぞれその各種所得と、これと同一種類の国外源泉所得に係る所得で国内の支払に係るもの及び国内源泉所得に係る所得とを合算してその者の総所得金額、退職所得金額及び山林所得金額を計算する。 - 日本法令外国語訳データベースシステム

Article 297 (1) A person who files a return form pursuant to the provision of Article 173(1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Option) of the Act shall, if any part of the amount of income tax listed in Article 173(1)(ii) of the Act has been withheld at source, attach to the said final return a written statement of the matters specified by an Ordinance of the Ministry of Finance that explain such withholding at source. 例文帳に追加

第二百九十七条　法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附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) In the case where a copy of a record set forth in Article 225, paragraph (1), item (viii) (Report of Payment) of the Act concerning payment prescribed in said paragraph is attached to a return form prescribed in Article 173, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Act, the matters already entered in said copy of the record, out of the matters prescribed in the preceding paragraph, shall not be required to be entered in a detailed statement set forth in Article 297, paragraph (1) of the Order. 例文帳に追加

２　法第百七十三条第一項（退職所得の選択課税による還付）に規定する申告書に法第二百二十五条第一項第八号（支払調書）に規定する支払に関する同項の調書の写しが添付されている場合においては、前項に規定する事項のうち当該調書の写しに記載されている事項は、令第二百九十七条第一項の明細書に記載することを要しない。 - 日本法令外国語訳データベースシステム

Article 53 (1) A person who falls under the requirements prescribed by the Ordinance of the Ministry of Health, Labour and Welfare set forth in paragraph (1) of Article 67 of the Act shall be the one who has engaged in the work listed in the left column of the following table and falls under the requirements listed in the right column of the same table corresponding to the work concerned, at the time of or after their retirement from their service, after the date of enforcement of the Labour Standards Act (Act No. 49 of 1947), or a person who falls under the requirements provided by the Minister of Health, Labour and Welfare. 例文帳に追加

第五十三条　法第六十七条第一項の厚生労働省令で定める要件に該当する者は、労働基準法（昭和二十二年法律第四十九号）の施行の日以降において、次の表の上欄に掲げる業務に従事し、その従事した業務に応じて、離職の際に又は離職の後に、それぞれ、同表の下欄に掲げる要件に該当する者その他厚生労働大臣が定める要件に該当する者とする。 - 日本法令外国語訳データベースシステム

When former Ashikaga Bank President Ikeda recently visited me after his retirement, he told me about his difficult experiences and about several future challenges for the bank. Ashikaga Bank made a fresh start as an ordinary regional bank on July 1, when all shares in the bank were transferred from Deposit Insurance Corporation to Ashikaga Holdings, marking the end of temporary nationalization. The FSA hopes that Ashikaga Bank will continue to play its financial intermediary function in regional financing activities in Tochigi Prefecture and the surrounding areas. 例文帳に追加

先日も池田前頭取が退任されて、私のところにご挨拶に来ていただきましたが、その際には苦労話であったり、今後の課題についてもいくつかの点を聞いたところでありますが、足利銀行につきましては、7月1日に同行の全株式が預金保険機構から足利ホールディングスに譲渡され、これにより一時国有化が終了して、同行は通常の地域銀行として新たにスタートを切ることになったわけで、金融庁としましては、足利銀行が栃木県を中心とする地域金融において金融仲介機能を継続的に発揮していただくことを期待しております。 - 金融庁

the term “pension fund or pension scheme” means any plan, scheme, fund, trust or other arrangement that is: (i) established under the laws of a Contracting State; (ii) operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income or gains for the benefit of one or more such arrangements; and (iii) exempt from tax in that Contracting State with respect to income or gains derived from activities described in clause (ii) of this subparagraph. 例文帳に追加

「年金基金又は年金計画」とは、次の(i)から(iii)までに掲げる要件を満たす計画、基金、信託財産その他の仕組みをいう。(i)一方の締約国の法令に基づいて設立されること。(ii)主として退職年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は一若しくは二以上の仕組みの利益のために所得若しくは収益を取得することを目的として運営されること。(iii) (ii)にいう活動に関して取得する所得又は収益につき当該一方の締約国において租税を免除されること。 - 財務省

under the laws of the United Kingdom, employment related arrangements (other than a social security scheme) approved as retirement benefit schemes for the purpose of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988, personal pension schemes approved under Chapter IV of Part XIV of that Act and schemes approved under Part 4 of the Finance Act 2004. 例文帳に追加

英国の法令に基づいて設立される年金基金又は年金計画（千九百八十八年所得及び法人税法第十四部第一章の規定に基づき退職手当に関する制度として承認された雇用に関する仕組み（社会保障制度に基づくものを除く。）、同法第十四部第四章の規定に基づき承認された個人年金に関する計画及び二千四年財政法第四部の規定に基づき承認された計画） - 財務省

While still bound in active service and until one year after the retirement or after ceasing to work at the Directorate General for whatever reason, an employee of the Directorate General or any person who, due to his assignment has been working for or on behalf of the Directorate General, shall not be permitted to file an application, to obtain a patent, or in any other manner obtain a right or hold a right relating to a patent, unless the ownership of patent is due to inheritance. 例文帳に追加

総局職員，又は任務により総局のために及び／又は総局の名において業務を遂行した者は，在職中から総局を定年退職した後又は如何なる理由によっても退職した後1年の間，その特許の所有が相続による場合を除き，出願をすること，特許を取得すること，又は何らかの方法により特許に関する権利を取得すること若しくは保有することを禁じられる。 - 特許庁

Sec.234 Abolition of the Bureau of Patents, Trademarks, and Technology Transfer The Bureau of Patents, Trademarks, and Technology Transfer under the Department of Trade and Industry is hereby abolished. All unexpended funds and fees, fines, royalties and other charges collected for the calendar year, properties, equipment and records of the Bureau of Patents, Trademarks and Technology Transfer, and such personnel as may be necessary are hereby transferred to the Office. Personnel not absorbed or transferred to the Office shall enjoy the retirement benefits granted under existing law, otherwise, they shall be paid the equivalent of one month’s basic salary for every year of service, or the equivalent nearest fractions thereof favorable to them on the basis of the highest salary received.例文帳に追加

第234条 特許商標技術移転局の廃止 通商産業省の特許商標技術移転局は，これを廃止する。特許商標技術移転局の未使用の予算及び給与，当該暦年について徴収する科料，権利使用料その他の徴収金，資産，設備並びに記録のすべて並びに必要な人員は，これを庁に移す。庁に移されない人員は，現行法に基づいて認められている退職特典を受けるか又は勤務した各年について1月の基本給与額に等しい額若しくは受けた給与の最高額を考慮してそれに最も近い額を支払われる。 - 特許庁

According to Fig. 2-4-22, in general, many SMEs carry out one-on-one OJT 66) and “postpone retirement and continue employment of experienced technicians.” However, compared to SMEs that feel they are not successfully transmitting technological and technical skills, a higher percentage of those SMEs that feel they are successfully transmitting technological and technical skills are introducing information technology and manuals for technological and technical skills, in-house training and other forms of Off-JT 67) instruction to transmit such information, and one can infer from this that while they primarily use one-on-one OJT they also utilize these other training methods to get around the problem of limited time.例文帳に追加

第2-4-22図によると、総じて「OJT66によるマンツーマン指導の実施」と「熟練技術・技能人材の定年延長・継続雇用による活用」を行っている中小企業が多いが、技術・技能が「うまく承継されている」企業においては、「うまく承継されていない」企業と比べて、技術・技能のIT化・マニュアル化や社内研修などのOff-JT67による指導を行っている企業の割合が高くなっており、OJTなどのマンツーマン指導を基本としながらも、こうした工夫で教育のための時間の不足を補っていることが推察される。 - 経済産業省

The increase in this ratio was triggered by the fact that in response to the concern that considering factors other than profitability by SRI mutual funds might run counter to the fiduciary responsibility as institutional investors, the US Department of Labor in 1998 authorized the consideration of matters other than profitability by saying, "the fiduciary standards of sections 403 and 404 (of the Employee Retirement Income Security Act (ERISA)) do not preclude consideration of collateral benefits, such as those offered by a 'socially-responsible' fund, in a fiduciary's evaluation of a particular investment opportunity."例文帳に追加

こうした比率拡大の契機としては、SRI投資信託が収益性以外の要素を考慮することは機関投資家としての受託者責任に反するのではないかと懸念されたことに対して、米国労働省が1998年に、「ERISA法（従業員退職所得保障法）403条及び404条に定める受託者基準について、SRIファンドが提供するような、特定の投資機会を受託者が評価した結果の付帯的利益を考慮することを妨げるものではない」という見解を出し、収益性以外の事項を考慮することを認めたことがある。 - 経済産業省

The status of job referrals given through the Public Employment Security Offices <The numbers of employment status.> (in January, excluding *1) Labour Bureaus Iwate Miyagi Fukushima Total The number of active job offerings 27,068 persons 50,681 persons 33,619 persons 111,368 personsThe number of active job seekers 36,232 persons 61,541 persons 46,309 persons 143,082 personsThe number of persons newly employed 2,956 cases 3,816 cases 3,316 cases 10,088 cases the number of persons employed by the Job Creation Fund Projects (*1) 6,670 cases 9,594 cases 13,274 cases 29,538 cases ― 32 ―The number of persons newly decided to grant employment insurance benefits (*2) 1,463 cases 2,422 cases 1,923 cases 5,808 cases The number of persons receiving employment insurance benefits (*2) (*3) 7,595 cases 11,517 cases 15,337 cases 28,009 cases 12,233 cases 23,002 cases 35,165 cases 62,528 cases *1: As of February 24, 2012 *2: Including persons who left their jobs due to the closure of the companies because of the earthquake, voluntarily left their jobs and retire at retirement age.例文帳に追加

ハローワークにおける職業紹介状況等＜求職者数等＞(1を除き１月分)労働局 岩手 宮城 福島 合計有効求人数 27,068人 50,681人 33,619人 111,368人有効求職者数 36,232人 61,541人 46,309人 143,082人就職件数 2,956件 3,816件 3,316件 10,088件雇用創出基金事業(就職件数1) 6,670件 9,594件 13,274件 29,538件雇用保険受給資格決定件数(2) 1,463件 2,422件 1,923件 5,808件雇用保険受給者実人員(2)(3) 7,595件 15,337件 12,233件 35,165件11,517件 28,009件 23,002件 62,528件1：平成24年２月24日現在 2：震災による休業や自発的失業定年退職も含む - 厚生労働省

(ii) The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively. 例文帳に追加

二　前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。 - 日本法令外国語訳データベースシステム

Article 131 With regard to the collection of an insurance premium as set forth in Article 129, except for a case when the insurance premium is collected by a method of special collection (which means having a person (hereinafter referred to as "Pension Insurer") that pays an Old Age Basic Pension pursuant to the provisions of the National Pension Act (Act No. 141 of 1959), other benefits for a pension with the reason of payment, such as old age, retirement, disability, or death that are provided by a Cabinet Order and based on the same Act, Employees Pension Insurance Act (Act No. 115 of 1954), National Public Service Mutual Aid Association Act, Local Public Service Mutual Aid Association Act, and Private School Personnel Mutual Aid Association Act, and other benefits as a pension with the reason of payment, such as old age, retirement, disability, or death that are similar to those benefits as a pension and are provided by a Cabinet Order (hereinafter referred to as "Old Age, etc., Pension Benefit"), collect insurance premiums and pay to the government said insurance premiums to be collected; the same shall apply herein) pursuant to the provisions of Article 135, the insurance premium shall be by a method of ordinary collection (which means that a Municipality collects an insurance premium by providing notification of the payment pursuant to the provisions of Article 231 of the Local Autonomy Act to a Primary Insured Person that is subject to an insurance premium, the householder of said family where said Primary Insured Person resides, or the spouse of said Primary Insured Person (including a person that has not submitted a notification of marriage, but is under virtually the same circumstances in a marital relationship); the same shall apply herein). 例文帳に追加

第百三十一条　第百二十九条の保険料の徴収については、第百三十五条の規定により特別徴収（国民年金法（昭和三十四年法律第百四十一号）による老齢基礎年金その他の同法、厚生年金保険法（昭和二十九年法律第百十五号）、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法に基づく老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの及びその他これらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であって政令で定めるもの（以下「老齢等年金給付」という。）の支払をする者（以下「年金保険者」という。）に保険料を徴収させ、かつ、その徴収すべき保険料を納入させることをいう。以下同じ。）の方法による場合を除くほか、普通徴収（市町村が、保険料を課せられた第一号被保険者又は当該第一号被保険者の属する世帯の世帯主若しくは当該第一号被保険者の配偶者（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にある者を含む。以下同じ。）に対し、地方自治法第二百三十一条の規定により納入の通知をすることによって保険料を徴収することをいう。以下同じ。）の方法によらなければならない。 - 日本法令外国語訳データベースシステム

Article 101 (1) Where a bankruptcy creditor who filed a proof of claim for salary or claim for retirement allowance, both of which are preferred bankruptcy claims, is likely to have difficulties in maintaining his/her living standards unless he/she receives payment of these bankruptcy claims, the court, before permission is granted for the first time for the final distribution prescribed in Article 195(1), simplified distribution prescribed in Article 204(1), consensual distribution prescribed in Article 208(1) or interim distribution prescribed in Article 209(1), upon the petition of a bankruptcy trustee or by its own authority, may permit payment of the claim in whole or part; provided, however, that this shall apply only if such payment is not likely to harm the interest of a person who holds a claim on the estate or any other preferred bankruptcy claim with the senior or same priority. 例文帳に追加

第百一条　優先的破産債権である給料の請求権又は退職手当の請求権について届出をした破産債権者が、これらの破産債権の弁済を受けなければその生活の維持を図るのに困難を生ずるおそれがあるときは、裁判所は、最初に第百九十五条第一項に規定する最後配当、第二百四条第一項に規定する簡易配当、第二百八条第一項に規定する同意配当又は第二百九条第一項に規定する中間配当の許可があるまでの間、破産管財人の申立てにより又は職権で、その全部又は一部の弁済をすることを許可することができる。ただし、その弁済により財団債権又は他の先順位若しくは同順位の優先的破産債権を有する者の利益を害するおそれがないときに限る。 - 日本法令外国語訳データベースシステム

(2) The amount corresponding to the period during which a non-taxable corporation, etc. held the said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in the said items by the ratio of the number of months (where the said discount bonds are short-term government or company bonds prescribed in Article 41-12(9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5)(iii)) up to the redemption date during which the said non-taxable corporation, etc. held the said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for the said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of the said discount bonds. 例文帳に追加

２　前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

(2) Where a foreign trust company has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)), (v) or (xii) with respect to the government or company bonds, etc. prescribed in Article 176(2) that are included in the trust property under a retirement pension trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v), Article 178, and Article 179 shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

２　第七条第一項第五号、第百七十八条及び第百七十九条の規定は、外国信託会社が、その引き受けた第百七十六条第二項に規定する退職年金等信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）、第五号又は第十二号に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(3) A person who intends to make the application set forth in the preceding paragraph shall submit a Personal Health Record Issuance Application (Form No. 7) to the Director of the competent Prefectural Labour Bureau (for a person who falls under the requirements of paragraph (1) after the person's retirement from the service, to the Director of the Prefectural Labour Bureau who exercises jurisdiction over the area where the person resides) by attaching documents certifying the fact that the person who falls under the requirements of paragraph (1) (in cases where the said documents are not available, written statement about the said fact; including a thoracic direct X-ray picture or special X-ray picture in the case of a person who intends to make the application pertaining to the work set forth in item (viii) or (xi) of Article 23 of the Order). 例文帳に追加

３　前項の申請をしようとする者は、健康管理手帳交付申請書（様式第七号）に第一項の要件に該当する事実を証する書類（当該書類がない場合には、当該事実についての申立書）（令第二十三条第八号又は第十一号の業務に係る前項の申請をしようとする者にあつては、胸部のエックス線直接撮影又は特殊なエックス線撮影による写真を含む）を添えて、所轄都道府県労働局長（離職の後に第一項の要件に該当する者にあつては、その者の住所を管轄する都道府県労働局長）に提出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

(18) Where, in Japan on or after April, 1, 1999, a person (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act and any other person specified by a Cabinet Order) receives, due to the redemption (including retirement by purchase; hereinafter the same shall apply in this paragraph) of specified book-entry transfer national government bonds, etc., payment of redemption money (or a consideration for the purchase in the case of retirement by purchase; hereinafter the same shall apply in this Article), or receives, due to interest payment pertaining to specified book-entry transfer national government bonds, etc. (limited to interest on coupon-only book-entry transfer national government bonds prescribed in paragraph (12); hereinafter the same shall apply in this Article), payment of interest, such person shall, upon receiving the redemption or interest payment, submit a written notice stating the person's name and address and any other matters specified by an Ordinance of the Ministry of Finance to the person in charge of handling payment of redemption money or interest (in the case where the said person in charge of handling payment is a foreign intermediary, submission shall be made via the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through a foreign indirect account management institution, submission shall be made via the said foreign intermediary and the said foreign indirect account management institution; in the case where the said foreign intermediary is a foreign further indirect account management institution, and the said foreign intermediary makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc. through another foreign further indirect account management institution, submission shall be made via [1] the said foreign intermediary, [2] such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc., and [3] the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) to the head of the business office, etc. of the specified book-entry transfer institution through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) In this case, the person who submits the said written notice shall present the person's identification document to the said person in charge of handling payment, and the said person in charge of handling payment shall confirm, by the said identification document, the person's name and address stated in the written notice. 例文帳に追加

１８　平成十一年四月一日以後に国内において特定振替国債等の償還（買入消却を含む。以下この項において同じ。）又は利息（第十二項に規定する分離利息振替国債に係るものに限る。以下この条において同じ。）の支払によりその償還金（買入消却が行われる場合にあつては、その買入れの対価。以下この条において同じ。）又は利息の支払を受ける者（法人税法別表第一に掲げる法人その他の政令で定めるものを除く。）は、その者の氏名又は名称及び住所その他の財務省令で定める事項を記載した告知書を、その償還又は利息の支払を受ける際、その償還金又は利息の支払の取扱者に（当該支払の取扱者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合において、当該外国仲介業者が外国間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者及び当該外国間接口座管理機関とし、当該外国仲介業者が他の外国再間接口座管理機関において当該特定振替国債等の振替記載等を受けるときは当該外国仲介業者、当該特定振替国債等の振替記載等に係る他の外国再間接口座管理機関及び当該特定振替国債等の振替記載等に係る外国間接口座管理機関とする。）を経由して当該外国仲介業者（当該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、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等の営業所等の長に）提出しなければならない。この場合において、当該告知書の提出をする者は、当該支払の取扱者にその者の確認書類を提示しなければならないものとし、当該支払の取扱者は、当該告知書に記載されている氏名又は名称及び住所を当該確認書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

(4) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase "or prize money" shall be deemed to be replaced with "or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption)," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation"; in Article 144 of the said Act, "the Income Tax Act" shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation," and the phrase "the said Act" shall be deemed to be replaced with "the Income Tax Act." 例文帳に追加

４　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。 - 日本法令外国語訳データベースシステム

People employed by enterprises have thus generally grown more risk averse in recent years. Regarding the relationship between the decline in the prospective entry rate and recent changes in the labor market such as those described in Chapter 2, attention may be drawn to the following: (1) the seniority-based pay systems found primarily at large enterprises up to the 1990s were recognized as having become entrenched as "Japanesestyle employment practices," and the future wages expected by people rose; (2) the negative effects of the deflationary economy in the 1990s first manifested themselves in the form of an increase in bankruptcies and exits among small enterprises such as the selfemployed, and there was a conspicuous decrease in the incomes and a conspicuous increase in the risks of selfemployment expected by people; (3) as full-fledged employment adjustment did not really impact on employees of large enterprises until the latter half of the 1990s, it took considerable time for future expected wages to fall; and (4) the instability of income after mandatory retirement even with "Japanese-style employment practices" has long been recognized, enterprises restructured their middle-aged and older workers in the 1990s, conditions in the elderly reemployment market remained severe, and wages of employees in their fifties underwent adjustment from a comparatively early stage, creating the possibility that for the middle-aged and elderly, the opportunity cost of entry compared with changing jobs has fallen, in addition to which people in this age group were comparatively less affected by the effects of the collapse of the bubble, such as the decline in home prices.例文帳に追加

このように、近年、企業に雇用される人々の意識が一般的にはリスク回避的になり、開業希望率が減少していることと、第2章で述べたような、近年の労働市場の変化等との関係については、〔1〕1990年代まで大企業を中心とする年功賃金制が「日本的雇用慣行」として定着していると認識され、人々の予想する将来賃金が上昇してきたこと、〔2〕1990年代のデフレ経済の悪影響がまず自営業等の小規模な企業から破産・廃業の増加等の形で現れ、人々の予想する自営業の所得が顕著に低下しリスクが顕著に増加したこと、〔3〕大企業の被雇用者に本格的な雇用調整が及んだのは1990年代後半であったことから、将来の予想賃金が低下するにはかなり時間がかかったこと、〔4〕定年退職後の収入については、「日本的雇用慣行」の下でも不安定性があることが早くから認識され、また、1990年代に企業が中高齢層のリストラを進め高齢者の転職市場は厳しい状況が続き、50歳代の賃金については大企業でも比較的早くから調整が進んだことから、中高齢者にとっては転職と比較して開業することの機会費用が下がった可能性があること、また、この年代の人々はバブル崩壊による持ち家価格の低下等の影響を被ることが比較的少なかったこと等が指摘できる。 - 経済産業省

1. For the purposes of this Convention, unless the context otherwise requires: a) the term “Japan”, when used in a geographical sense, means all the territory of Japan, including its territorial sea, in which the laws relating to Japanese tax are in force, and all the area beyond its territorial sea, including the seabed and subsoil thereof, over which Japan has sovereign rights in accordance with international law and in which the laws relating to Japanese tax are in force; b) the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe, including its territorial sea and any area beyond the territorial sea within which the Netherlands, in accordance with international law, exercises jurisdiction or sovereign rights; c) the terms “a Contracting State” and “the other Contracting State” mean Japan or the Netherlands, as the context requires; d) the term “tax” means Japanese tax or Netherlands tax, as the context requires; e) the term “person” includes an individual, a company and any other body of persons; f) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; g) the term “enterprise” applies to the carrying on of any business; h) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; j) the term “competent authority” means: (i) in the case of Japan, the Minister of Finance or his authorised representative; and (ii) in the case of the Netherlands, the Minister of Finance or his authorised representative; k) the term “national” means: (i) in the case of Japan, any individual possessing the nationality of Japan, any juridical person created or organised under the laws of Japan and any organisation without juridical personality treated for the purposes of Japanese tax as a juridical person created or organised under the laws of Japan; and (ii) in the case of the Netherlands, any individual possessing the nationality of the Netherlands and any legal person, partnership or association deriving its status as such from the laws in force in the Netherlands; l) the term “business” includes the performance of professional services and of other activities of an independent character; and m) the term “pension fund” means any person that: (i) is established and regulated as such under the laws of a Contracting State; (ii) is operated principally to administer or provide old age, disability or survivor’s pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds; and (iii) is exempt from tax in that Contracting State with respect to income derived from the activities described in clause (ii). 例文帳に追加

１この条約の適用上、文脈により別に解釈すべき場合を除くほか、(a)「日本国」とは、地理的意味で用いる場合には、日本国の租税に関する法令が施行されているすべての領域（領海を含む。）及びその領域の外側に位置する区域であって、日本国が国際法に基づき主権的権利を有し、かつ、日本国の租税に関する法令が施行されているすべての区域（海底及びその下を含む。）をいう。(b)「オランダ」とは、オランダ王国のうちヨーロッパに位置する部分（領海及びその領海の外側に位置する区域であって、オランダが国際法に基づき管轄権又は主権的権利を行使する区域を含む。）をいう。(c)「一方の締約国」及び「他方の締約国」とは、文脈により、日本国又はオランダをいう。(d)「租税」とは、文脈により、日本国の租税又はオランダの租税をいう。(e)「者」には、個人、法人及び法人以外の団体を含む。(f)「法人」とは、法人格を有する団体又は租税に関し法人格を有する団体として取り扱われる団体をいう。(g)「企業」は、あらゆる事業の遂行について用いる。(h)「一方の締約国の企業」及び「他方の締約国の企業」とは、それぞれ一方の締約国の居住者が営む企業及び他方の締約国の居住者が営む企業をいう。「国際運輸」とは、一方の締約国の企業が運用する船舶又は航空機による運送（他方の締約国内の地点の間においてのみ運用される船舶又は航空機による運送を除く。）をいう。(j)「権限のある当局」とは、次の者をいう。(i)日本国については、財務大臣又は権限を与えられたその代理者(ii)オランダについては、財務大臣又は権限を与えられたその代理者(k)「国民」とは、次の者をいう。(i)日本国については、日本国の国籍を有するすべての個人、日本国の法令に基づいて設立され、又は組織されたすべての法人及び法人格を有しないが日本国の租税に関し日本国の法令に基づいて設立され、又は組織された法人として取り扱われるすべての団体(ii)オランダについては、オランダの国籍を有するすべての個人及びオランダにおいて施行されている法令によってその地位を与えられたすべての法人、組合又は団体(l)「事業」には、自由職業その他の独立の性格を有する活動を含む。(m)「年金基金」とは、次の(i)から(iii)までに掲げる要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立され、かつ、規制されること。(ii)主として、老齢年金、障害年金若しくは遺族年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得を取得することを目的として運営されること。(iii) (ii)に規定する活動に関して取得する所得につき当該一方の締約国において租税を免除されること。 - 財務省