「with tax」に関連した英語例文の一覧と使い方(5ページ目) - Weblio英語例文検索

This policy was accepted by most of the people, but some people disagreed with a usage of tax money, and some complained about a flat tax amount which ignored regional disparities, and some were afraid of social disruption caused by warriors who failed in getting a job. 例文帳に追加

これらの政策は一般には受け入れられるが、禄税の使途や地域格差があるなかの一律施行に対する不満や、就業の失敗による混乱を危惧する意見も出る。 - Wikipedia日英京都関連文書対訳コーパス

Although its fixed property tax is set low in comparison with that of housing or agricultural land, the inheritance tax imposed at the time of the generation change is calculated as the assessed value of the average neighboring housing land minus the land development expenses. 例文帳に追加

山林の固定資産税そのものは宅地や農地に較べて安価に設定されているが、代替わりの際に発生する相続税では、山林の評価額は近隣の宅地の評価額マイナス造成費となる。 - Wikipedia日英京都関連文書対訳コーパス

While I already told you about the direction, we have not yet come up with any specific figures, as we are still considering such matters as the fiscal conditions, tax system and tax revenue. 例文帳に追加

方向性は今申し上げたとおりですが、数字については具体的なところまで今の財政状況、税制、税収含めて詰めてやっていきたいということで、具体的な数字までは行っておりません。 - 金融庁

With regard to tax reform, we will establish a desirable tax system that will contribute to sustainable invigoration of the economy and society, while taking into account the current economic and fiscal environment.例文帳に追加

税制については、現下の経済・財政状況等を踏まえ、持続的な経済社会の活性化を実現するためのあるべき税制を構築してまいります。 - 財務省

To that end, the government will make every effort with a view to drawing up the fundamental and integrated tax reform including consumption tax by around the end of Fiscal Year 2007, through substantive and concrete discussions after early autumn this year. 例文帳に追加

このため、本年秋以降、抜本的一体的な税制改革について議論し、2007年度を目途に消費税を含む税体系の抜本的改革を実現させるべく取り組んでいきます。 - 財務省

We welcome the establishment of the OECD's Forum on harmful tax competition and the actual start of implementing the guidelines and recommendations adopted by the OECD with respect to the harmful effects of unfair tax practices. 例文帳に追加

我々は、有害な税の競争に関するOECDフォーラムが設立されたこと、及び、OECDによって採択された、不公正な税制・慣行の有害な効果に関する指針及び勧告の実施が現にはじまったことを歓迎する。 - 財務省

for the purposes of this Agreement, 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; 例文帳に追加

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 - 財務省

In addition, in order to promote public interest activities undertaken by the private sector, we will take necessary tax measures in line with the reform of the public interest corporation system and revise the tax system for donation.例文帳に追加

また、民間が担う公益活動を推進する観点から、公益法人制度改革に対応する税制措置を講ずるとともに寄附税制の見直しを行っております。 - 財務省

On the revenue side, we project a decrease of 916.0 billion yen in tax revenue compared with the initial budget, while projecting an increase in non-tax revenue.例文帳に追加

歳入面においては、租税等の収入について、当初予算に比べ、九千百六十億円の減収を見込むとともに、税外収入の増加を見込んでおります。 - 財務省

With respect to expenditures, the draft budget reflects the results of various reforms that the Cabinet has been working on, such as medical system reform, the Three-part Reform Package (i.e., reforms on state subsidies, local allocation tax, and allocation [including transference] of tax revenue sources), and reforms to reduce total personnel expenses for public employees.例文帳に追加

歳出面については、医療制度改革、国と地方の「三位一体の改革」、公務員総人件費改革など、内閣として取り組んできた様々な改革の成果を反映いたしました。 - 財務省

5. With regard to the Reform of the Three Major Policies on state subsidies, local allocation tax, and allocation (including transference) of tax revenue sources, we have had the results of the reform reflected in the FY2004 budget.例文帳に追加

５また、補助金、地方交付税、税源移譲を含む税源配分の在り方に関する、いわゆる三位一体の改革については、その成果を平成十六年度予算に反映させたところであります。 - 財務省

2. With regard to the revenue side of the budget, tax revenues are expected to amount to 41,786 billion yen, incorporating the FY2003 tax reform.例文帳に追加

２次に、歳入面について申し述べます。租税等については、平成十五年度税制改正を織り込み四十一兆七千八百六十億円を見込んでおります。 - 財務省

5. With regard to the comprehensive reforms of national subsidies, local tax allocation, and allocation (including transference) of tax revenue sources, wehave had the proposal reflected in the FY2003 budget as initial achievements.例文帳に追加

５国庫補助負担金、地方交付税、税源移譲を含む税源配分の在り方についての三位一体の改革については、芽出しとしての措置を平成十五年度予算に反映させたところであります。 - 財務省

With regard to the revenue side of the budget, tax revenues are expected to amount to 46,816 billion yen, incorporating the tax system revision which I explained earlier.例文帳に追加

次に、歳入面について申し述べます。租税等については、先に申し述べました税制改正を織り込み四十六兆八千百六十億円を見込んでおります。 - 財務省

This merchandise sales data processor is provided with a function for discriminating a payment sum to the sales price of one transaction into a sum by the price payment method of a documentary stamp tax taxable item and a sum by the price payment method other than the documentary stamp tax taxable item.例文帳に追加

１取引の売上代金に対する支払金額を印紙税課税対象の代金支払い方法による金額と印紙税課税対象外の代金支払い方法による金額とに区分する機能を設ける。 - 特許庁

When the amount of shopping is inputted with arithmetic keys 40, an arithmetic count is incremented by one, and the amount of payment is calculated on the basis of a preliminarily set tax rate when a tax inclusion key 44 is inputted.例文帳に追加

四則計算用キー４０で買物の金額を入力すると四則演算カウントが１増加し、税込キー４４を入力すると予め設定されている税率に基づいて支払い金額を算出する。 - 特許庁

The total received amounts, the total paid amounts, amounts including tax, tax amounts, profit amounts, and the total value of prifit amounts are calculated by using inputted and stored received amounts and paid amounts linked with the calculation of dates and terms.例文帳に追加

日数および期日計算に連動して、入力され記憶された入金額および出金額を用いて、入金額の合計値、出金額の合計値、税込額、税額、利益額および利益額の合計値が計算できる。 - 特許庁

The government will carry out tax incentives based on “the Outline of the Tax Revision for Stimulating Private Investment” (Liberal Democratic Party and New Komeito decision on October 1, 2013) with the aim of increasing private investment.例文帳に追加

民間投資を活性化するため、「民間投資活性化等のための税制改正大綱」（平成25年10月１日）に基づく政策税制を実施する。 - 経済産業省

In connection with the claim regarding a breach of the BIT, it pointed out a misinterpretation of the national tax authority and ambiguous tax changes, which, although not intentional, were a breach of the fair and equitable treatment obligation.例文帳に追加

BIT 違反の主張に対しては、意図的でないとはいえ、国税当局の解釈の間違いや不明確な税制変更であること等を指摘し、公正待遇義務違反を認めた。 - 経済産業省

3. is the rate that was calculated for the products with a MFN tax rate lower than the EPA / FTA tax rate in the partner country (goods not needed to use EPA / FTA), it is the more accurate value.例文帳に追加

②は、輸出先国におけるMFN税率がEPA/FTA税率よりも低い品目（EPA/FTAを使う必要がない品目）を排除して算出された利用率であるため、より正確な数値であるといえる。 - 経済産業省

The Government will strongly support companies trying to strengthen their competitiveness by enhancing capital investment and structural reform, and by reducing tax burden of the companies with bold tax incentives on capital investment. 例文帳に追加

生産設備や事業の新陳代謝を促す枠組みを構築し、思い切った投資減税で法人負担を軽減すること等によって積極姿勢に転じた企業を大胆に支援していく。 - 経済産業省

According to Fig. 3-2-16, the closest source of advice, cited by 31.6%, is licensed tax accountants. If this is combined with the 8.8% that cited certified public accountants, the two professions responsible for tax affairs and auditing account for around 40% of the total. 例文帳に追加

第3-2-16図によれば、最も親身に相談している相手は税理士の31.6％であり、公認会計士の8.8％と合わせると、税務または会計監査を行う2職種で約4割を占めている。 - 経済産業省

This is probably a reflection of the fact that, as business successions at SMEs have traditionally been associated with inheritance tax issues, sources of advice who can be consulted about tax affairs are regarded as important partners by SMEs. 例文帳に追加

従来から中小企業の事業承継といえば相続税問題のイメージが強いため、税金面の相談に乗ることができる相手が、中小企業の身近なパートナーとして位置づけられているのだろう。 - 経済産業省

With regard to revenue, personal income tax and corporate tax which stood at 10.3% of GDP and 2.1% of GDP respectively in FY2000 both declined thereafter to 7.0% of GDP and 1.6% of GDP respectively in FY2004.例文帳に追加

歳入に関しては、2000年度の個人所得税は対GDP比10.3％、法人税は同2.1％だったが、いずれもその後減少し、2004年度にはそれぞれ同7.0％、同1.6％まで低下した。 - 経済産業省

Tax schemes under the Law to Promote Collaboration between Agriculture, Commerce and Industry Of SMEs with approved agriculture, commerce and industry collaboration plans, measures for special deprecation or tax deductions will be adopted for capital investment by SMEs that meet certain requirements.例文帳に追加

農商工等連携事業計画の認定を受けた中小企業者が行う設備投資のうち、一定の要件を満たすものについて、特別償却又は税額控除の対象とする措置を講ずる。 - 経済産業省

Japan, in its FY2011 Tax Reform, decided to reduce the effective corporate tax rate by 5% with an eye toward increasing employment and domestic investment through the improvement of companies’ international competitiveness, etc.例文帳に追加

我が国においても、企業の国際競争力等の向上等を通じ、雇用と国内投資の増加を図る観点から、平成 23 年度税制改正において、法人実効税率を 5%引下げることとした。 - 経済産業省

Looking at individual income tax in China, as in foreign countries, a system of progressive taxation has been adopted, and employment income is subject to taxes with a nine-tier progressive tax rate from 5% to 45% (Table 1-3-63).例文帳に追加

中国の個人所得税について見ると、諸外国同様、累進課税制度が採用されており、給与所得に関しては、5～45％の9 段階の累進税率で課税されることとなっている（第1-3-63表）。 - 経済産業省

Since the revision of Japan-U.S. Tax Treaty, Japan has revised treaties with developed countries and has drastically lowered withholding tax rates.例文帳に追加

日米租税条約改定以降、我が国は先進国との条約改正により、配当・利子・使用料といった投資所得に係る源泉税率を大幅に引下げてきた。 - 経済産業省

Together with domestic legal systems, a tax treaty is an important economic infrastructure that plays a role as an international taxation mechanism, such as in coordination of dual taxation, response to tax evasion and promotion of investment exchanges.例文帳に追加

租税条約は、二重課税の調整、租税回避への対応、投資交流の促進といった国際課税の役割を関連する国内法制とともに果たす重要な経済インフラである。 - 経済産業省

Meanwhile, when export prices fall below a given standard, Canada should either collect an export tax, or combine an export tax with limitations on export quantities.例文帳に追加

一方、カナダは、輸出価格が一定水準を下回った際に、輸出税の徴収もしくは輸出税と数量制限の併用のうちいずれかの措置をとることとなっている。 - 経済産業省

(iii) Where the person who receives payment of remuneration for the provision of the services of entertainers, etc. is a foreign corporation, with regard to the application of the provisions of Article 180 of the Income Tax Act and Article 144 of the Corporation Tax Act to the said foreign corporation: in Article 180(1) of the Income Tax Act, the phrase "the preceding two Articles" shall be deemed to be replaced with "the preceding two Articles and the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)"; in Article 144 of the Corporation Tax Act, the phrase "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations)" shall be deemed to be replaced with "Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Withholding at Source of Remuneration, etc. Paid by Tax-Exempt Entertainment Corporations, etc. to Entertainers for Their Provision of Services)," the phrase "Article 215 of the said Act" shall be deemed to be replaced with "Article 215 of the Income Tax Act," the phrase "the said paragraph [Article 212(1) of the said Act]" shall be deemed to be replaced with "Article 212(1) of the said Act or the provision of Article 42(1) of the Act on Special Measures Concerning Taxation," and the phrase "Article 161(viii) of the said Act" shall be deemed to be replaced with "Article 161(viii) of the Income Tax Act." 例文帳に追加

三　芸能人等の役務提供報酬の支払を受ける者が外国法人である場合における当該外国法人に対する所得税法第百八十条及び法人税法第百四十四条の規定の適用については、所得税法第百八十条第一項中「前二条」とあるのは「前二条並びに租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、法人税法第百四十四条中「源泉徴収義務）」とあるのは「源泉徴収義務）又は租税特別措置法第四十二条第一項（免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例）」と、「同法第二百十五条」とあるのは「所得税法第二百十五条」と、「同項」とあるのは「同法第二百十二条第一項又は租税特別措置法第四十二条第一項」と、「同法第百六十一条第八号」とあるのは「所得税法第百六十一条第八号」とする。 - 日本法令外国語訳データベースシステム

The tax system is an issue that we need to consult about with the ruling parties and negotiate with the Ministry of Finance. Of course, tax reduction will lead to a tax revenue drop, so we have to hold substantial discussion on both how much the tax revenue will drop and what impact it will have on the economy. However, the FSA believes that the planned tax measures are necessary in order to accelerate the flow of funds "from savings to investment." 例文帳に追加

そして、税制に関しましては、まさにこれから与党との協議、また財務省との調整で出てくる問題でありますけれども、当然減税に伴います減収もあり、それが経済にどれだけの効果を及ぼすのか、こういう両面からしっかり議論していかなければならないと考えておりますが、金融庁といたしましては、今の「貯蓄から投資へ」の流れを加速するために必要な税制だと考えております。 - 金融庁

Article 61 (1) Where an amended return form has been filed (excluding an amended return form filed by a taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts, while anticipating that a reassessment will be made of said national tax because of the examination having been conducted with regard to said national tax) or where a reassessment has been made (excluding a reassessment made to the national tax against the taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts), if the case falls under any of the following items, the provisions of paragraph (2) of the preceding Article shall apply to the national tax payable by filing said return form or based on said reassessment, with the period set forth in the relevant item being deducted from the period prescribed in said paragraph: 例文帳に追加

第六十一条　修正申告書（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者が当該国税についての調査があつたことにより当該国税について更正があるべきことを予知して提出した当該申告書を除く。）の提出又は更正（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者についてされた当該国税に係る更正を除く。）があつた場合において、次の各号の一に該当するときは、当該申告書の提出又は更正により納付すべき国税については、前条第二項に規定する期間から当該各号に掲げる期間を控除して、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

Article 145-5 The provisions of Part II, Chapter II, Section 3 (Filing of Return and Payment of Corporation Tax on Retirement Pension Funds in the case of Domestic Corporations) shall apply mutatis mutandis to the filing of a return and payment of corporation tax on retirement pension funds by a foreign corporation. In this case, the term "the preceding Article" in Article 88(ii) (Interim Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-4 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)," and the phrase "Article 87 (Tax Rate for Corporation Tax on Retirement Pension Funds)" in Article 89(ii) (Final Return on Retirement Pension Funds) shall be deemed to be replaced with "Article 145-11 (Tax Rate for Corporation Tax on Retirement Pension Funds in the case of Foreign Corporations)." 例文帳に追加

第百四十五条の五　前編第二章第三節（内国法人の退職年金等積立金に対する法人税の申告及び納付）の規定は、外国法人の退職年金等積立金に対する法人税についての申告及び納付について準用する。この場合において、第八十八条第二号（退職年金等積立金に係る中間申告）中「前条」とあるのは「第百四十五条の四（外国法人に係る退職年金等積立金に対する法人税の税率）」と、第八十九条第二号（退職年金等積立金に係る確定申告）中「第八十七条（退職年金等積立金に対する法人税の税率）」とあるのは「第百四十五条の十一（外国法人に係る退職年金等積立金に対する法人税の税率）」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax. 例文帳に追加

第六十八条の八十八の二　連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、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

(ii) A reassessment or determination of corporation tax to be made based on the fact prescribed in the preceding item or submission of a tax return form prescribed in Article 2(vi) of the Act on General Rules for National Taxes (excluding a return form within the due date prescribed in Article 17(2) of the said Act; hereinafter referred to in this item as a "tax return form"), or an assessment and decision to be made, upon the reassessment or determination or submission of a tax return form, so as to impose additional tax prescribed in Article 69 of the said Act with regard to the corporation tax to which the change prescribed in the preceding item shall be made upon the said reassessment or determination or the said submission of a tax return form: The date of the establishment of the relevant tax liability 例文帳に追加

二　前号に規定する事実に基づいてする法人税に係る更正決定若しくは国税通則法第二条第六号に規定する納税申告書（同法第十七条第二項に規定する期限内申告書を除く。以下この号において「納税申告書」という。）の提出又は当該更正決定若しくは当該納税申告書の提出に伴い前号に規定する異動を生ずべき法人税に係る更正決定若しくは納税申告書の提出に伴いこれらの法人税に係る同法第六十九条に規定する加算税についてする賦課決定　その納税義務の成立の日 - 日本法令外国語訳データベースシステム

Regarding economic stimulus, the FSA has recently worked out a plan for preferential tax treatment of securities investment, and the plan comprises two pillars, namely preferential treatment for elderly people (tax exemption for investment by the elderly) and preferential treatment for small-lot investors (tax exemption for long-term investment by small-lot investors), which would lead to tax reduction of an estimated 136 billion yen, as I understand it. Amid the rumors about possible issuance of deficit-covering government bonds, how do you plan to cope with the fiscal problem of a revenue decline caused by the preferential tax treatment for securities investment, and how do you intend to resolve the issue of fiscal discipline? 例文帳に追加

景気対策に関連してなのですが、今般、金融庁で証券優遇税制をまとめられましたが、高齢者（高齢者投資非課税制度）、小口（小口の継続的長期投資非課税制度）の2本柱で1,360億円ほどの減税効果があると試算されているようですが、赤字国債もささやかれる中で、財政の問題として証券を優遇することへの減収、それと実際の財政規律をどのように解決していこうというお考えでしょうか。 - 金融庁

Subject to the provisions of the laws of Brunei Darussalam regarding allowances as a credit against Brunei Darussalam tax of tax payable in a territory outside Brunei Darussalam (which shall not affect the general principle hereof), tax payable under the laws of Japan and in accordance with this Agreement, whether directly or by deduction, on income from sources within Japan shall be allowed as a credit against any Brunei Darussalam tax computed by reference to the same income by reference to which the Japanese tax is computed. 例文帳に追加

ブルネイ・ダルサラーム国外の領域において納付される租税をブルネイ・ダルサラーム国の租税から控除することに関するブルネイ・ダルサラーム国の法令（その一般原則に影響を及ぼさないものに限る。）の規定に従い、日本国内の源泉から生ずる所得につき、日本国の法令及びこの協定に従い直接に又は源泉徴収によって納付される租税は、その日本国の租税の算定の基礎となった当該所得について算定されるブルネイ・ダルサラーム国の租税から控除する。 - 財務省

for the purposes of computing the United States tax on income referred to in subparagraph (a), the United States shall allow as a credit against the United States tax the Japanese tax after the credit referred to in that subparagraph; the credit so allowed shall not reduce the portion of the United States tax that is creditable against the Japanese tax in accordance with that subparagraph; and (c) for the exclusive purpose of allowing the credit by the United States provided for under subparagraph (b), income referred to in subparagraph (a) shall be deemed to arise in Japan to the extent necessary to allow the United States to grant the credit provided for in subparagraph (b). 例文帳に追加

(a)に規定する所得に対する合衆国の租税の計算上、合衆国は、(a)の規定に従って控除を行った後の日本国の租税を合衆国の租税から控除することを認める。そのようにして認められた控除は、(a)の規定に従って日本国の租税から控除される合衆国の租税の額を減額させないものとする。(c)(a)に規定する所得は、(b)の規定に従って合衆国が控除を認める場合においてのみ、当該控除を認めるために必要な範囲に限り、日本国内において生じたものとみなす。 - 財務省

However, with the twice-amended liquor tax, it is not as cheap as it was compared with chuhai (a shochu-based beverage). 例文帳に追加

しかし2度の酒税改正により、チューハイなどに比べ、割安感があまり感じられなくなってきたのが実情となっている。 - Wikipedia日英京都関連文書対訳コーパス

These lands yielded higher output compared to their nominal value, and at a higher rate than other parts of the domain, leaving the Omi-Miyagawa Domain the burden to fulfill its tax duty with the lower yield lands left with them. 例文帳に追加

この土地は生産性が近江よりも高かったため、加増されたようなものであった。 - Wikipedia日英京都関連文書対訳コーパス

In recent years, Japan has signed tax treaties with the resource-rich countries of the Middle East and other regions one after another, while revising those with developed countries.例文帳に追加

近年、中東等資源国との新規締結や先進国との改定が相次いでなされてきている。 - 経済産業省

(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item; 例文帳に追加

十　法第四十条（法人税額から控除する所得税額の損金不算入）　同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（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）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム

As I said the other day in response to a similar question, a conclusion was reached on the securities investment-related tax system at the end of last year. It is important that we consider what to do with the tax system as a whole while maintaining consistency with that conclusion. As for the specifics of our request and details of the relationship between it and last year's tax revision, I would like to refrain from making a comment for now. 例文帳に追加

これは先般もお尋ねにお答えした点ですが、昨年末にその時点における証券税制の一定の結論が得られたわけで、できるだけその結論との整合性を維持しながら制度全体を考えていくことは大事な論点であり、今回の具体的な要求内容との詳細な関係については、今日この時点ではご勘弁をいただきたいと思います。 - 金融庁

With reference to subparagraph (k) of paragraph 1 of Article 3 of the Convention: It is understood that a pension fund or pension scheme shall be treated as exempt from tax on income derived with respect to the activities described in clause (ii) of that subparagraph even though it is subjected to the tax stipulated in Article 8 or 10-2 of the Corporation Tax Law (Law No. 34 of 1965) of Japan or paragraph 1 of Article 20 of its supplementary provisions. 例文帳に追加

条約第三条１(k)の規定に関し、年金基金又は年金計画は、日本国の法人税法（昭和四十年法律第三十四号）第八条若しくは第十条の二又は同法附則第二十条第一項に規定する租税が課される場合においても、条約第三条１(k)(ii)に規定する活動に関して取得する所得につき租税を免除される者として取り扱われることが了解される。 - 財務省