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

INHERITANCE TAX STRATEGY EFFICACY SIMULATION SYSTEM BY RENEWABLE ENERGY ELECTRIC POWER SELLING BUSINESS例文帳に追加

再生可能エネルギー売電事業による相続税対策効果シュミレーションシステム - 特許庁

In a "reference" field 41a in a window 40 of the output device, either one of two independent data items, i.e. "selling price (tax excluded)" and "selling price (tax included)", is selected and set to a reference price.例文帳に追加

ウインドウ４０の「基準」の欄４１ａにおいて、独立する２つのデータ項目「売価（税抜）」と「売価（税込）」うち、一方を基準価格として設定することができる。 - 特許庁

To provide a tax management technology capable of accurately collecting taxes from a store in which selling/buying transactions with consumers are performed.例文帳に追加

消費者と売買取引が行われる店舗から税金の正確な徴収を図ることが可能な税管理技術を提供する。 - 特許庁

To provide a method of examining efficacy of a renewable electric power selling business as an inheritance tax strategy.例文帳に追加

相続税対策として再生可能エネルギー売電事業の有効性を検討する方法を提供する。 - 特許庁

In the September of the same year the Ministry of Finance created the document titled 'To Seiin: On the matters of the abolition of the ban on trading and selling of farmland and establishing the tax collection system based on percentage' and submitted it to Dajokan Seiin, the Main Office of the preconstitutional Meiji government that became the Cabinet later, for approval; subsequently the ban on trading and selling of farmland was abolished by the government and the implementation of the land-tax reform was officially concluded as the policy of the Meiji government and the governent quickly made preparation for the enforcement of the reform. 例文帳に追加

同年9月「地所売買放禁分一収税施設之儀正院伺」が大蔵省によって作成され、田畠永代売買禁止令の廃止とともに地租改正の実施が明治政府の方針として正式に決定されその準備が急がれたのである。 - Wikipedia日英京都関連文書対訳コーパス

Then, varying conditions such as contents, the scale and financing methods of a renewable energy electric power selling business are input to display by an electromagnetic method how an estimated inheritance tax and an inheritance tax vary while the electric power selling business is operated.例文帳に追加

そして再生可能エネルギー売電事業の内容・規模・資金調達方法等の変動条件を入力することにより相続税評価額および相続税額が、売電事業実施期間中にどのように変化していくかを電磁的方法により表示する。 - 特許庁

To solve a problem that tax is normally imposed on the sale of oil by regulation authorities but at present it is difficult to sell reformed heavy oil as fuel in a first selling form because the rank of the reformed oil obtained by reforming heavy oil and used as fuel is not clarified and a tax amount is not clear.例文帳に追加

通常、油を販売する場合は、規制者により課税されるが、重油を改質して燃料として使用する改質油は、油としてのランクが明確でないために、課税額が不明となる。 - 特許庁

To provide an account information processing device capable of selling and buying a financial commodity by being covered by a tax special measures law while simply managing an account as compared with the case where a single account is subjected the tax special measures law.例文帳に追加

単一の口座により租税特別措置法の適用を受ける場合に比して、より簡便に口座の管理を行いつつ当該租税特別措置法の適用を受けて金融商品の売買を行うことが可能な口座情報処理装置を提供する。 - 特許庁

Jishi Koeki refers to the exchange (buying and selling) of rice as a land tax that was collected from koden (fields administered directly by a ruler) by a provincial governor under the Ritsuryo system (a system of centralized government based on the ritsuryo code); rice was exchanged for light commodities that were easier to carry and submit to the central government. 例文帳に追加

地子交易（じしこうえき）とは、律令制において国司が公田から得た地子稲を中央に上供する際に運搬に便利なように軽貨に交換（売買）すること。 - Wikipedia日英京都関連文書対訳コーパス

Governors of provinces that were required to submit a land tax quota would use rice collected from koden as a financial resource in order to purchase silk or iron based on koka (selling prices) and sent it to the Daijokan chuke (manager of the kitchen of the Great Council of State) in the central government. 例文帳に追加

地子の割当を受けた令制国では、公田から賃租された地子稲を財源として沽価に基づいて絹や鉄などを調達して中央の太政官厨家に送付した。 - Wikipedia日英京都関連文書対訳コーパス

Certificate of land title notarized landownership and indicated tax debtors and was regarded as legal measures for selling and buying lands and thus circulation of lands and land finance were all done by certificate of land title. 例文帳に追加

地券は、土地所有を公証し、かつ納税義務者を表示するものとされ、また土地売買の法的手段であるとされたことから、土地の流通および土地金融はすべて地券により行われることとなった。 - Wikipedia日英京都関連文書対訳コーパス

1 The provisions of the Liquor Tax Law concerning deemed production are not applied to cases where bars and restaurants mix goods, other than alcohol (like ume), with spirits or when so-called maewari, which is shochu mixed with water in advance, is offered for the purpose of selling the beverages (for drinking) in their premises. 例文帳に追加

①酒場、料飲店が自分の店で販売(飲酒)することを目的に蒸留酒類と酒以外の物品(梅など)を混和する場合および焼酎と水を事前に割っておいたものを提供するいわゆる前割りには酒税法に定められているみなし製造の規定を適用しない。 - Wikipedia日英京都関連文書対訳コーパス

In addition, before land-tax reform, the government legalized buying and selling of land by lifting the prohibition of sale and purchase of farming land which was already lacked in substance in 1872; in 1873 the government also legalized the borrowing and lending of money by using land as collateral by setting the regulations on pawing and listing real estates and regulations on listing movable property and real estate property for borrowing and lending of money and goods. 例文帳に追加

なお、地租改正に先立って、政府は、に田畑永代売買禁止令を解除して既に形骸化していた土地の売買禁止の合法化を行い、には地所質入書入規則及び動産不動産書入金穀貸借規則を定めて土地を担保とした貸借も合法化した。 - Wikipedia日英京都関連文書対訳コーパス

To appropriately perform a price-cutting processing by reading the bar code of a list price label through a scanner even if price information incorporated into the bar code of the list price label involves the base price, or the consumption tax-included selling price.例文帳に追加

本発明は、定価ラベルのバーコードに織り込まれている価格情報が、本体価格であっても、消費税を含んだ販売価格であっても、その定価ラベルのバーコードをスキャナで読み取っての値下処理が適正に行えるようにする。 - 特許庁

(i) Where a foreign corporation holds book-entry transfer national government bonds in separate trading (meaning book-entry transfer national government bonds in separate trading prescribed in Article 67-17(1) of the Act; hereinafter the same shall apply in this Article) that falls under the category of securities for buying and selling prescribed in Article 61-3(1)(i) of the Corporation Tax Act at the end of a business year, and when any valuation loss prescribed in Article 61-3(2) of the Corporation Tax Act has been incurred for the said book-entry transfer national government bonds in separate trading: The amount equivalent to the said valuation loss 例文帳に追加

一　外国法人が事業年度終了の時において法人税法第六十一条の三第一項第一号に規定する売買目的有価証券に該当する分離振替国債（法第六十七条の十七第一項に規定する分離振替国債をいう。以下この条において同じ。）を有する場合において、当該分離振替国債に係る法人税法第六十一条の三第二項に規定する評価損が生じたとき。　当該評価損に相当する金額 - 日本法令外国語訳データベースシステム

Introduction of the income exemption system should provide a greater incentive for people who refrain from selling any stocks and, naturally, have no profits made in trading, though such people have so far been refused tax advantages offered for the year of investment. It is also supposed that people in parts of Japan who intend to support a “company with something gleaming” in its foundation, including friends of the founders, should be encouraged by the tax treatment in quite an effective way to make investment, and that it should make great contribution to revitalization of local communities. 例文帳に追加

所得控除制度の導入により、これまでは株取引を行っておらず株式譲渡益がないためにこれまでの投資時点での優遇税制の恩典が受けられなかった層に対して、大きな政策インセンティブを与えることができることとなる。また、日本各地で「キラリと輝く企業」の創業を支援し、起業する仲間を支援しようとする友人・知人等、幅広い人々の出資を大きく促進する効果があるものと考えられ、地域活性化にも大きく資するものと見られる。 - 経済産業省

Those anecdotes include: a conflict over water for irrigating rice fields (Chapter 3, Volume 1), a thief selling stolen goods at market (Chapter 34 and Chapter 35, Volume 1 and Chapter 27, Volume 3), onus put on sakimori (soldiers deployed for boarder defenses) on long-term service (Chapter 3, Volume 2), Kokushi's (an officer of local government) using laborers to dig the government mine for his benefit (Chapter 13, Volume 3), a bureaucrat running a body search on a homeless to collect tax (Chapter 14, Volume 3) and a cheater using a doctored scale and measuring cup (Chapter 20 and Chapter 26, Volume 3). 例文帳に追加

田に引く水をめぐる争い（上巻第3）、盗品を市で売る盗人（上巻第34、第35、下巻第27）、長期勤務の防人の負担（中巻第3）、官営の鉱山を国司が人夫を使って掘ること（下巻第13）、浮浪人を捜索して税をとりたてる役人（下巻第14）、秤や桝を使い分けるごまかし（下巻第20、第26）などである。 - Wikipedia日英京都関連文書対訳コーパス

However, in reality, even if the owner of Satoyama tried to sell the land with this value, developers tend to take advantage of the owner's weak position to bring down the price, and there are occasions where there is no purchaser and the owner has no remedy other than selling his farm lands and others by the piece, while maintaining the mountain forest that has practically no asset value (if the owner has no reserve, as he can not pay the inheritance tax, he is forced to become bankrupt). 例文帳に追加

しかし実際に所有者がその価格で売却しようとしても、デベロッパーには足元を見られて買い叩かれるか、場合によっては買い手が付くことさえ無い為、所有者は平地に持っている農地などを切り売りして資産価値の無い山林を持ち続ける（その余力も無い場合は相続税を支払えず破産する羽目に陥る）しか無いのである。 - Wikipedia日英京都関連文書対訳コーパス

Specifically, generally adopted means were reduction of expenditure associated the social security and the public employees wage and freeze of the public works projects. The extreme examples are a case of selling gold that the central bank owned as foreign reserve (Belgium) and a case of increased taxation called European tax that was imposed only one time (Italy).例文帳に追加

具体的には、社会保障関連支出や公務員給与の削減、公共事業の凍結などが一般的だが、極端な事例としては、例えば中央銀行が外貨準備として所有していた金を売却した事例（ベルギー）や「ヨーロッパ税」と呼ばれる一度限りの増税を行った事例（イタリア）などもある。 - 経済産業省

The policy of land-tax reform ('Chisyobaibai-houkinbunnitu-syuzeisisetunogi-seiinshi') was presented by Toshimichi OKUBO (Minister of the Treasury) and Kaoru INOUE (Vice-minister of the Treasury) to the Central State Council in October, 1871, when abolition of denpataeitaibaibaikinshirei (a ban on buying and selling fields) was decided, and its draft plan had been already made by INOUE and Kiyonari YOSHIDA just before the delegation's departure (Among early measures of the Meiji government, only Chitsuroku-shobun (Abolition Measure of Hereditary Stipend) was elaborated by INOUE and YOSHIDA after Iwakura Mission departed and formulated as a policy after the Mission returned to Japan). 例文帳に追加

地租改正も田畑永代売買禁止令の廃止の方向が定まった明治4年9月に大久保利通（大蔵卿）と井上馨（同大輔）によってその方針（「地所売買放禁分一収税施設之儀正院伺」）が正院に諮られ、使節団出発直前に井上と吉田清成によってその原案が作成されていた（そもそも明治政府が実施した初期の施策で岩倉使節団出発前に構想として存在しなかったのは、出発後に井上と吉田によって初めて構想され、使節団帰国後に政策として形成された最後に相当する秩禄処分のみであったと言われている）。 - Wikipedia日英京都関連文書対訳コーパス

1. Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of sales transactions" in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

（１）　卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(i) Wholesale business: Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2(xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of sales transactions" in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4(1), items of Article 66-6(1), items of Article 68-90(1) of the Act and the preceding items who are related to the said specified foreign subsidiary company, etc.; hereinafter the same shall apply in this paragraph and the next paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which the said commissions were generated; hereinafter referred to as the "amount of purchase transactions" in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent 例文帳に追加

一　卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合 - 日本法令外国語訳データベースシステム

(v) Where, in a business year when a foreign corporation holds book-entry transfer national government bonds in separate trading, the amount to be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22(3)(ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry transfer national government bonds in separate trading and a business that creates income other than the said income (hereinafter referred to as the "amount of common expenses" in this item): The amount equivalent to the part of the said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of the said book-entry transfer national government bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by the said foreign corporation and the nature of the expenses. 例文帳に追加

五　外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額（以下この号において「共通費用の額」という。）がある場合　当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額 - 日本法令外国語訳データベースシステム