「taxation」に関連した英語例文の一覧と使い方(9ページ目) - Weblio英語例文検索

Subsection 3 Special Provisions for Taxation on Income of Specified Foreign Corporations Related to Consolidated Corporations That Are Specially-Related Shareholders, etc. 例文帳に追加

第三款　特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例 - 日本法令外国語訳データベースシステム

, Article 67-13 (Special Provisions for Taxation where There is Any Amount of Loss Incurred due to Partnership Business, etc.) and Article 67-14(1) 例文帳に追加

、第六十七条の十三（組合事業等による損失がある場合の課税の特例）及び第六十七条の十四第一項 - 日本法令外国語訳データベースシステム

, Article 67-13 (Special Provisions for Taxation where There is Any Amount of Loss Incurred due to Partnership Business, etc.) and Article 67-15(1) 例文帳に追加

、第六十七条の十三（組合事業等による損失がある場合の課税の特例）及び第六十七条の十五第一項 - 日本法令外国語訳データベースシステム

, Article 67-13 (Special Provisions for Taxation where There is Any Amount of Loss Incurred due to Partnership Business, etc.) and Article 68-3-2(1) 例文帳に追加

、第六十七条の十三（組合事業等による損失がある場合の課税の特例）及び第六十八条の三の二第一項 - 日本法令外国語訳データベースシステム

paragraph (1) of the said Article which is applied mutatis mutandis pursuant to Article 68-3-2(8) (Special Provisions for Taxation on Trust Corporations for Special Purpose Trusts) 例文帳に追加

第六十八条の三の二第八項（特定目的信託に係る受託法人の課税の特例）において準用する同条第一項 - 日本法令外国語訳データベースシステム

, Article 67-13 (Special Provisions for Taxation where There is Any Amount of Loss Incurred due to Partnership Business, etc.) and Article 68-3-3(1) 例文帳に追加

、第六十七条の十三（組合事業等による損失がある場合の課税の特例）及び第六十八条の三の三第一項 - 日本法令外国語訳データベースシステム

paragraph (1) of the said Article which is applied mutatis mutandis pursuant to Article 68-3-3(8) (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) 例文帳に追加

第六十八条の三の三第八項（特定投資信託に係る受託法人の課税の特例）において準用する同条第一項 - 日本法令外国語訳データベースシステム

Application Procedures, etc. for Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons 例文帳に追加

連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予の申請手続等 - 日本法令外国語訳データベースシステム

Section 8-5 Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Domestic Corporation That Is a Specially-Related Shareholder, etc. 例文帳に追加

第八節の五　特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例 - 日本法令外国語訳データベースシステム

paragraph (1) of said Article which is applied mutatis mutandis pursuant to Article 68-3-2, paragraph (10) (Special Provisions on Taxation of the Trust Corporation of a Special Purpose Trust) 例文帳に追加

第六十八条の三の二第十項（特定目的信託に係る受託法人の課税の特例）において準用する同条第一項 - 日本法令外国語訳データベースシステム

paragraph (1) of said Article which is applied mutatis mutandis pursuant to Article 68-3-3, paragraph (10) (Special Provisions on Taxation of the Trust Corporation of a Special Investment Trust) 例文帳に追加

第六十八条の三の三第十項（特定投資信託に係る受託法人の課税の特例）において準用する同条第一項 - 日本法令外国語訳データベースシステム

Section 28 Special Provisions on Taxation on Income of the Specified Foreign Corporations of a Consolidated Corporation That Is a Specially-Related Shareholder, etc. 例文帳に追加

第二十八節　特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例 - 日本法令外国語訳データベースシステム

(4) An individual who accepts the position of trustee of a trust subject to corporation taxation shall be liable to pay corporation tax pursuant to this Act. 例文帳に追加

４　個人は、法人課税信託の引受けを行うときは、この法律により、法人税を納める義務がある。 - 日本法令外国語訳データベースシステム

Method of Public Notice, etc. for Special Provisions for Taxation on Income from Domestic Sources Received by Foreign Corporations That Have Permanent Establishments in Japan 例文帳に追加

国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例に係る公示の方法等 - 日本法令外国語訳データベースシステム

In those days, Buddhist priests were exempted from taxation, and therefore there were many people who took the tonsure but did not enter the Buddhist priesthood (illegally ordained priests) to evade taxes. 例文帳に追加

当時、出家は税を免除されていたため、税を逃れるために出家して得度を受けない輩（私度僧）が多かった。 - Wikipedia日英京都関連文書対訳コーパス

As Kazuhiko YOSHIDA (a historian) has pointed out, those who were punished for lay priesthood were limited to those who pretended to be priests to evade taxation. 例文帳に追加

また、吉田一彦(歴史学者)が指摘したように、私度で処罰されたのは僧侶の実体が無く課税を忌避する者に限定された。 - Wikipedia日英京都関連文書対訳コーパス

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

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

Likewise, rules regarding the tax shares of newly appointed land stewards were called "shinpo rippo" (new taxation rules) and their details were as follows 例文帳に追加

また、新補地頭の給分を定めた規定を新補率法（しんぽりっぽう）といい、その内容は、以下の通りであった。 - Wikipedia日英京都関連文書対訳コーパス

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

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

Shugo daimyo themselves also imposed Buyaku (labor service), zomotsu (a kind of tax), and tansen as shugoyaku (taxation on shugo) in the province. 例文帳に追加

また、守護大名自らも国内に対して守護役として夫役・雑物・段銭などを課していった。 - Wikipedia日英京都関連文書対訳コーパス

He became San hakase in 1039 and was assigned with Daigeki (Senior Secretary) and Shuzeiryo (Bureau of Taxation) before he served as the assistant governor of Mino, Echigo, Echizen, Bizen, and Harima Provinces. 例文帳に追加

長暦3年（1039年）に算博士となり、後に大外記・主税寮を兼ねた他、美濃国・越後国・越前国・備前国・播磨国の介を兼ねた。 - Wikipedia日英京都関連文書対訳コーパス

He tirelessly promoted a land-tax reform and abolished the privileges of the samurai class in order to liberate the farmers from unfair and heavy taxation. 例文帳に追加

またあくまで農民を不公正な税制と重税から解放するために積極的に推し進めた地租改正や武士の特権を廃止。 - Wikipedia日英京都関連文書対訳コーパス

However, in 1753, the Shibamura Village riot occurred because famers in the deposit place went to Kyoto Magistrate's Office to put a complaint against heavy taxation in a box. 例文帳に追加

ただし、宝暦3年（1753年）、預かり地の農民が重税を京都町奉行所に箱訴に及び、芝村騒動が発生した。 - Wikipedia日英京都関連文書対訳コーパス

In addition, Hisamasa built rokubo (a complex of temples) on the top of the mountain where Odani-jo Castle is located while guaranteeing the ownerships of territory to temples and shrines with reinforced taxation policies. 例文帳に追加

また、小谷城山上に六坊（寺の集住）を建設したり、寺社衆に対して所領の安堵や税政策の強化などを打ち出した。 - Wikipedia日英京都関連文書対訳コーパス

In April 1872, he entered the service of a seventh grade official of Bureau of Taxation by the recommendation of Okura no taifu (a senior assistant minister of the Ministry of Treasury) Kaoru INOUE and worked at Yokohama Customs. 例文帳に追加

1872年4月、大蔵大輔井上馨の推薦で租税寮七等出仕、横浜税関詰となる。 - Wikipedia日英京都関連文書対訳コーパス

1873 - government exempted land owned by shokonjo (shrines established to enshrine soldiers who died for the nation) nationwide from taxation and specified amount of national budget to be used for religious service costs and repair costs of memorials. 例文帳に追加

明治6年(1873年)、政府は全国の招魂場の社地を免税とし、祭祀費用・招魂墳墓の修繕費の国家予算支出を定めた。 - Wikipedia日英京都関連文書対訳コーパス

Sakaya was categorized into honyaku (the predetermined amount of tax to be the tax standard for people) and hanyaku (hankuji) according to business situations, and hanyaku was subjected to taxation of half the amount of that imposed on honyaku. 例文帳に追加

営業実態により、本役と半役（半公事）に分けられ、半役は本役の半額の課税がされた。 - Wikipedia日英京都関連文書対訳コーパス

This law denied the interests of influential houses such as Enryaku-ji Temple and limited the taxation by miki no kami to the minimum. 例文帳に追加

これによって延暦寺などの有力権門の権益は否定され、造酒正による課税も最低限に制限された。 - Wikipedia日英京都関連文書対訳コーパス

However, it became apparent that many people who wanted to escape taxation began falsifying the register, escaping and wandering about during the latter stage of the Nara period (the latter stage of the 8th century). 例文帳に追加

しかし、奈良時代後期（8世紀後期）ごろから、課税から逃れたい人民らの偽籍・逃亡・浮浪が次第に顕著となっていった。 - Wikipedia日英京都関連文書対訳コーパス

The cultivated lands could be privately owned, but they were yusoden (rice field subject to taxation) and the owners had to deliver soyocho (a tax system, corvee) from their harvest. 例文帳に追加

墾田は私有することができたが輸租田であり、収穫の中から租庸調を納入する必要があった。 - Wikipedia日英京都関連文書対訳コーパス

In the line of kokushi ukeoi, kokushi imposed taxation such as kanmotsu (tribute goods paid as taxes or tithes), zatsueki (odd-job tasks) and so on to tato (cultivators, powerful farmers) since last half of the 10th century. 例文帳に追加

国司請負の流れの中で、10世紀後半ごろから国司は田堵（有力農民層のこと）へ官物や雑役などの租税を賦課していった。 - Wikipedia日英京都関連文書対訳コーパス

The provincial governments created registers called "Ota bumi" (cadastral surveys) for all the kokugaryo, thereby getting a sense of the total agricultural land area and total yield, and so these Ota bumi became the basis of the system of taxation. 例文帳に追加

国衙領については国府が大田文と呼ばれる台帳を作成し、農地の面積や収量を把握し、徴税の基礎資料としていた。 - Wikipedia日英京都関連文書対訳コーパス

So of So-Yo-Cho, land tax, was kept at low rate aimed at securing the lowest living standard of a peasant so as to acquire a stable subject of taxation. 例文帳に追加

土地税の租は，課税対象確保のための農民の最低生活の保障の意味で，低率に抑えられていた。 - Wikipedia日英京都関連文書対訳コーパス

The land that was reorganized into a unit of taxation on that occasion was called myoden (rice field lots in charge of a nominal holder), and the contractor for the management of the myoden was called 'fumyo.' 例文帳に追加

このとき、課税単位へ編成された土地を名田（みょうでん）といい、名田経営を請け負った者が「負名」と呼ばれるようになった。 - Wikipedia日英京都関連文書対訳コーパス

They reorganized Kokugaryo (territories governed by provincial government office) by dividing it into units of taxation, such as Gun (country), Go (village), Ho (district) and Jo (street), each of which had originally been the myoden or the bechimyo. 例文帳に追加

名田や別名などを単位として、国衙領を郡・郷・保・条などの租税収取単位へと再編成していった。 - Wikipedia日英京都関連文書対訳コーパス

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

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

Based on this concept, it can be said that the late dynastic nation system was established corresponding to the start of national taxation (for example, Ikkoku heikinyaku [taxes and labor uniformly imposed on shoen [manor] and kokugaryo [provincial land] in a province). 例文帳に追加

この考えによると、後期王朝国家は全国的な租税賦課（一国平均役など）を契機として成立した。 - Wikipedia日英京都関連文書対訳コーパス

The law denied the interests of influential families, including Enryaku-ji Temple, minimizing the taxation by the Imperial court and other parties. 例文帳に追加

これによって延暦寺などの有力権門の権益は否定され、朝廷などによる課税も最低限に制限された。 - Wikipedia日英京都関連文書対訳コーパス

This made it possible for the court to obtain a stable income instead of Soyocho and also prevent arbitrary taxation by Kokushi. 例文帳に追加

これによって朝廷は租庸調に代わる安定した財源を確保する一方で、国司による恣意的な徴税に制約を加えることになった。 - Wikipedia日英京都関連文書対訳コーパス

To enable taxation with respect to accredited shoen, accreditation of shoen and unification of territories were carried out. 例文帳に追加

そのため非公認の荘園への課税を可能にするため、荘園の公認化と領域を統合する一円化が行われた。 - Wikipedia日英京都関連文書対訳コーパス

Therefore, the lords of shoen wanted their lands to be granted a much stronger Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs) or Chokumen sho (imperially exempted manor). 例文帳に追加

このため、荘園領主たちは更に効力が強い官省符荘や勅免荘への認定を期待するようになった。 - Wikipedia日英京都関連文書対訳コーパス

In Japan it was established in the form of Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both Dajokan [the Council of State] and Minbusho [the Ministry of Popular Affairs]) around the tenth century under regency. 例文帳に追加

日本においては、10世紀ころ、摂関政治のもとで官省符荘をもって成立した。 - Wikipedia日英京都関連文書対訳コーパス

The term "Yusoden" means rice fields on which denso (rice field tax) was imposed under the taxation system of Ritsuryo system (a system of centralized government based on the Ritsuryo Code). 例文帳に追加

輸租田（ゆそでん）とは、律令制における田地の課税方式の区分のうち、田租を国家へ納めることが定められた田。 - Wikipedia日英京都関連文書対訳コーパス

And "zaike" refers to an unit of taxation and labor-enforcement, which was made up of a house and its premises, the nearby paddy and field, and the inhabitants, all of which existed in both "shoen" (a manor, or a private estate) and "koryo" (public land). 例文帳に追加

在家とは荘園・公領における住屋と付属する宅地・田畠・住人を1つの収取単位として扱ったものである。 - Wikipedia日英京都関連文書対訳コーパス

In the later Heian period, the system of "nengu" (land tax), "kuji" (public duties/temporary taxes), and "bueki" (compulsory service) was established, and their imposition was done per "myoden" (the farming land that served as the unit of taxation and labor-enforcement in those days). 例文帳に追加

平安時代後期に成立した年貢・公事・夫役を徴収するために、名田単位でそれらの賦課が行われていた。 - Wikipedia日英京都関連文書対訳コーパス