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

(17) Where, with regard to corporation tax, the tax amount payable due to the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2(vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national tax prescribed in Article 72(1) of the said Act shall not run for one year from the statutory due date prescribed in Article 72(1) of the said Act for the said corporation tax, except where the provision of Article 73(3) of the said Act shall apply. 例文帳に追加

１７　法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税の同法第七十二条第一項に規定する法定納期限から一年間は、進行しない。 - 日本法令外国語訳データベースシステム

(17) Where, with regard to corporation tax, the tax amount payable due to the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1) falls short, or the amount of the refund prescribed in Article 2(vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national tax prescribed in Article 72(1) of the said Act shall not run for one year from the statutory due date prescribed in Article 72(1) of the said Act for the said corporation tax, except where the provision of Article 73(3) of the said Act shall apply. 例文帳に追加

１７　連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つたことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税の同法第七十二条第一項に規定する法定納期限から一年間は、進行しない。 - 日本法令外国語訳データベースシステム

(ii) With regard to national tax that is subject to the self-assessment system, any reassessment to be made on the grounds that the economic performance arising from an act that was null has been lost due to the nullity of said act but was included in the facts used as the basis for the calculation of the tax base, on the grounds that an act that was voidable but was included in said facts has been rescinded, or for other similar grounds specified by Cabinet Order (limited to a reassessment that falls under the provisions of paragraph (2), item (i) or item (ii) of the preceding Article), and any assessment or determination to be made with regard to an additional tax on such national tax at the time of such reassessment: three years from the day on which the event constituting such reason occurred 例文帳に追加

二　申告納税方式による国税につき、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正（前条第二項第一号又は第二号の規定に該当するものに限る。）又は当該更正に伴い当該国税に係る加算税についてする賦課決定　当該理由が生じた日から三年間 - 日本法令外国語訳データベースシステム

(2) When calculating the tax base and tax amount of comprehensive income tax prescribed in Article 165 of the Act imposed on a nonresident in accordance with the provisions of Part II, Chapter I, Chapter II and Chapter IV (Calculation of the Tax Base, etc. for Residents) pursuant to the provision of the said Article, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the said table shall be deemed to be replaced with the terms listed in the right-hand column of the said table, respectively. 例文帳に追加

２　非居住者の法第百六十五条に規定する総合課税に係る所得税の課税標準及び税額につき、同条の規定により前編第一章、第二章及び第四章（居住者に係る課税標準の計算等）の規定に準じて計算する場合には、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ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

ii) An officer (meaning an officer prescribed in Article 2, item (xv) of the Corporation Tax Act; hereinafter the same shall apply in this Section) of a corporation that falls under the category of a specified shareholder, etc. and a person listed in the items of Article 72-3 of the Order for Enforcement of the Corporation Tax Act with a relationship to said officer (referred to as a "specially-related person" in the following item 例文帳に追加

二　特定株主等に該当する法人の役員（法人税法第二条第十五号に規定する役員をいう。以下この節において同じ。）及び当該役員に係る法人税法施行令第七十二条の三各号に掲げる者（次号において「特殊関係者」という。）」 - 日本法令外国語訳データベースシステム

They not only guarded the shogun but also played a central role in the military force directly controlled by him, with privileges granted by the shogun, such as Kyosei (the right to direct tax payment of tansen, a kind of provisional tax imposed on the Imperial or shogunate family's estate and his private estate and paid to the bakufu without any intermediaries such as Shugo) and sanctuary from interference by Shugo. 例文帳に追加

彼らは将軍の警固のみならず、御料所の経営委任や自己の所領に対する段銭の京済（中間搾取の恐れのある守護などの中間者の関与を経ずに幕府へ直接納付を行う）や守護不入などの特権を得て将軍直属の軍事力の中核となった。 - Wikipedia日英京都関連文書対訳コーパス

The Dynasty tried to exercise their administrative powers such as the police authority, the legal jurisdiction, and the authority of tax collection that they had not been able to exercise against kokyowa until then, and the Dynasty told hensho (commanders who guard the border of the territory) to remind the residents of their obligation of tax payment, and furthermore, they arrested and executed those who had piracy activities with the support from the local governor in Sanpo. 例文帳に追加

辺将による納税の論告を行い、三浦代官の協力を得た上ながら海賊行為を働いた者を捕らえ処刑するなど、それまで恒居倭に対し行えなかった検断権・徴税権行使を試みるようになる。 - Wikipedia日英京都関連文書対訳コーパス

With the progress of developments in shoen, conflict between kaihatsu-ryoshu (local nobles who actually developed the land) and kokushi intensified over the scope and the target of Fuyu (tax exemption), and more and more shoen acquired Funyu no ken (the right to keep the tax agents from entering their property) so they could take advantage of refusing the entry by kokushi's envoy. 例文帳に追加

荘園内での開発が進展するにともない、不輸の範囲や対象をめぐる開発領主と国司の対立がはげしくなると、荘園領主の権威を利用して国司の使者の立ち入りを認めない不入の権(日本)を得る荘園が増えた。 - Wikipedia日英京都関連文書対訳コーパス

From the existing records on rice tax in various provinces, it can be thought that after continuing such strict management system for nearly 30 years, the amount stored in fudoso corresponded with more than 30 years' rice tax income in the Tenpyo era (almost the same as the yearly crop yields). 例文帳に追加

こうした厳重な管理体制が約30年近く後天平年間田租収入の30年分余りの（田地からの年間収穫量とほぼ同一）の貯蔵が存在していたことが現存する各令制国の正税帳から推測できる。 - Wikipedia日英京都関連文書対訳コーパス

Minryoku-Kyuyou and Seihi-Setsugen asserted the reduction in the waste in the growing government's finances due to industrial advancement and the build up of armaments (Seihi-Setsugen and Keihi-Setsugen), and the alleviation of tax burden on people suffering from heavy taxation by a reduction of the land tax with a decrease of waste (Minryoku-Kyuyou) to reestablish lives of people. 例文帳に追加

産業振興や軍備拡張によって、財政膨張を続ける政府財政の無駄を削減して（政費節減/経費節減）、その削減分に相応した地租などを削減して重税に苦しむ国民の負担を軽減して（民力休養）、国民生活の再建を図るべきとする主張である。 - Wikipedia日英京都関連文書対訳コーパス

Together with taxes recorded in other registers, these documents formed the basis for clucking increases/decreases in tax burden each year, transfers of payment in money or kind and additional tax payments required of villages etc as well as receipts and expenditure for that year and other sums not recorded as part of these tabulations were recorded as sundry items. 例文帳に追加

取箇帳・郷帳に掲載された租税に加えて、年々増減のある運上・分一類や高掛物・付加税・諸物払代・拝借返納金などの各納物や村々に渡すべき金品など、当年の出納に関わる全てを記載し、地方勘定帳に記載しないものに関しては外記に記す。 - Wikipedia日英京都関連文書対訳コーパス

In any case, we will submit our request for tax revisions to the tax authorities by the end of August, so we will consider what we will request with due consideration of the opinions of the people concerned before submitting the request at the end of August. 例文帳に追加

いずれにしましても、税制改正については8月末までに取りまとめて税制当局に要望しているところでありまして、平成21年度の要望内容については関係者のご意見等も踏まえつつ8月末に向けて検討していきたいと思っております。 - 金融庁

The following procedures should be taken with regard to the issuance of the certificate, as specified under Article 31-5(2) of the enforcement rules for the Act for Special Tax Measures, necessary for the reduction of the license registration tax for trust companies, etc., based on Article 83-2(2) of the said act. 例文帳に追加

信託会社等の租税特別措置法第83条の２第２項の規定に基づく登録免許税軽減のための同法施行規則第31条の５第２項に規定する証明書の発行等については、以下のとおり取り扱うものとする。 - 金融庁

The following procedures shall be followed with regard to the issuance of the certificate, as specified under Article 31-5(3) of the enforcement rules for the Act for Special Tax Measures, necessary for the reduction of the license registration tax for investment corporations based on Article 83-2(3) of the said act. 例文帳に追加

投資法人の租税特別措置法第83条の２第３項の規定に基づく登録免許税軽減のための同法施行規則第31条の５第３項に規定する証明書の発行等については、以下のとおり取り扱うものとする。 - 金融庁

The following procedures shall be followed with regard to the issuance of the certificate, as specified under Article 7(11) of the supplementary provisions of the enforcement ordinance for the local tax act, necessary for the reduction of the real estate acquisition tax for investment corporations, based on Article 11(9) of the supplementary provisions of the said act. 例文帳に追加

投資法人の地方税法附則第11条第５項の規定に基づく不動産取得税の軽減のための同法施行令附則第７条第７項に規定する証明書の発行等については、以下のとおり取り扱うものとする。 - 金融庁

I read various articles from today's newspapers and am aware that the reduced securities tax rate was actively discussed in the Government Tax Commission yesterday with a variety of opinions contributed in the process, but I do not know of any policy decision having been presented. 例文帳に追加

今日の新聞を色々見させて頂きましたが、昨日の税制調査会において証券の軽減税率についても様々な議論がなされたことは承知しており、色々な意見が出たということは聞いておりますが、何らかの方針が示されたということは承知いたしておりません。 - 金融庁

In order to fulfill our medium-term responsibilities relating to fiscal policy and to extend to the public a stronger sense of safety regarding the social security system, we will promote our efforts toward a fundamental reform of the tax system, including that of the consumption tax, in accordance with the “Medium-term Program” approved by the Cabinet at the end of 2008. 例文帳に追加

また、中期的な財政責任を果たし、社会保障に対する国民の安心強化を図るため、昨年末に閣議決定いたしました「中期プログラム」に従い、消費税を含む税制抜本改革に向けた取組を進めてまいります。 - 金融庁

In the case of Kazakhstan: (a) Where a resident of Kazakhstan derives income which, in accordance with the provisions of this Convention, may be taxed in Japan, Kazakhstan shall allow as a deduction from the tax on the income of that resident, an amount equal to the Japanese tax paid in Japan. 例文帳に追加

カザフスタンについては、(a)カザフスタンの居住者がこの条約の規定に従って日本国において租税を課される所得を取得する場合には、カザフスタンは、日本国において納付される日本国の租税の額を当該居住者の所得に対するカザフスタンの租税から控除する。 - 財務省

Where in accordance with any provision of the Convention income derived by a resident of Kazakhstan is exempt from tax in Kazakhstan, Kazakhstan may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income. 例文帳に追加

カザフスタンの居住者が取得する所得についてこの条約の規定に従ってカザフスタンにおいて租税が免除される場合には、カザフスタンは、当該居住者の残余の所得に対する租税の額の算定に当たっては、その免除された所得を考慮に入れることができる。 - 財務省

With reference to subparagraph d) of paragraph 1 of Article 3 (General Definitions) of the Convention: The term “Japanese tax” or “Australian tax” shall not include any amount which represents a penalty or interest imposed under the laws of Japan or Australia, respectively, relating to the taxes to which the Convention applies. 例文帳に追加

条約第三条１(d)（一般的定義）の規定に関し、「日本国の租税」又は「オーストラリアの租税」には、 条約の適用を受ける租税に関連する日本国又はオーストラリアのそれぞれの法令に基づいて課される附帯税又はこれに相当するものを含めない。 - 財務省

With reference to subparagraph a) of paragraph 9 of Article 7 (Business Profits) of the Convention: It is understood that in the case of Japan the term “a trust which is treated as a company for tax purposes” means a trust, the trustee of which is subject to tax in respect of profits derived from business carried on by the use of trust estate. 例文帳に追加

条約第七条９(a)（事業利得）の規定に関し、日本国については、「租税に関し法人として取り扱われるもの」とは、信託財産を用いて行う事業から取得される利得についてその信託の受託者が納税義務を負う場合の当該信託をいうことが了解される。 - 財務省

Where a resident of Pakistan derives income which, in accordance with the provisions of this Convention, may be taxed in Japan whether directly or by deduction, Pakistan shall allow as a deduction from the tax on the income of that resident an amount equal to the income tax paid in Japan. 例文帳に追加

パキスタンの居住者がこの条約の規定に従って日本国において直接に又は源泉徴収によって租税を課される所得を取得する場合には、パキスタンは、日本国において納付される所得に対する租税の額を当該居住者の所得に対するパキスタンの租税から控除する。 - 財務省

Where a resident of Portugal derives income which, in accordance with the provisions of this Convention, may be taxed in Japan, Portugal shall allow as a deduction from the Portuguese tax on the income of that resident an amount equal to the Japanese tax paid in Japan. 例文帳に追加

ポルトガルの居住者がこの条約に従って日本国において租税を課される所得を取得する場合には、ポ ルトガルは、日本国において納付される日本国の租税の額を当該居住者の所得に対するポルトガルの租税の額から控除する。 - 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

ただし、その上場された株式が一般に容易に購入され、又は販売される場合に限る。株式は、その購入又は販売が限られた投資家の集団に黙示的にも明示的にも制限されていない場合には、一般に容易に購入され、又は販売されるものとする。 - 財務省

In the 21st Century, realization of a tax system that is neutral, undistorted, simple and easy to understand is needed. At the same time, tax reform must adequately deal with structural changes such as the aging of the population and declining birthrate, internationalization, and computerization.例文帳に追加

二十一世紀においては、経済活動に中立で歪みのない、簡素でわかりやすい税制の構築が求められるとともに、少子高齢化、グローバル化、情報化などの構造変化にも的確に対応した税制の改革が必要となっています。 - 財務省

I would like to urge the Government Tax Commission to engage in a comprehensive discussion of tax problems in cooperation with other institutions such as the Council of Economic and Fiscal Policy to formulate fundamental policy guidance by about June.例文帳に追加

今後、政府税制調査会において、経済財政諮問会議等と連携しつつ、あるべき税制の構築に向けて、広く税制上の課題について取り組んでいただき、六月頃を目途に基本的な方針を示していただきたいと考えております。 - 財務省

The Government of France will reduce the central government budget deficit by 1 percent of GNP from 1986 to 1988 and in the same period will implement a tax cut program of the same order of magnitude (1 percent of GNP) with substantial tax rate cuts for corporations and individuals. 例文帳に追加

フランス政府は、1986 年から 1988 年にかけて、中央政府財政赤字を対 GNP 比１％削減するとともに、同じ期間に法人及び個人について相当程度の税率引下げを伴う同規模（対 GNP 比１％）の減税プログラムを実施する。 - 財務省

The Government of the Federal Republic of Germany will pursue policies to diminish further the share of public expenditures in the economy and to reduce the tax burden for individuals and corporations with a comprehensive tax reform aimed at reinforcing the incentives for private sector activity and investment. 例文帳に追加

ドイツ連邦共和国政府は、経済における公的支出の割合を一層縮小させる政策を実施するとともに、民間部門の活動と投資に向けたインセンティブの強化を目的とした包括的税制改革により個人及び法人の税負担を軽減する政策を遂行する。 - 財務省

To provide a game machine paying out a large dividend requiring tax payment and a game system consisting of the game machine and a server, with enhanced amusement by preventing the decline of amusement caused by the procedure of tax payment based on the large dividend.例文帳に追加

納税が必要となる高額配当の払出が行われる遊技機及び当該遊技機とサーバからなる遊技システムに関し、特に、高額配当に基づく納税手続による興趣の低下を防止し、より興趣を高めた遊技機及び遊技システムを提供することを目的とする。 - 特許庁

To provide a service for executing a simulation for a tax amount which visually discloses information, is excellent in simplicity and convenience and enables a person to execute an optimum tax amount calculation with reference to examples appearing on an example-providing page on a Web page even if he or she does not have enough knowledge about taxes.例文帳に追加

ビジュアル的に情報を開示し、税に関する知識が乏しくても、Ｗｅｂページに開示される設例ページの設例を参考にして最適な税額計算ができるといった簡単で利便性の高い税額の模擬計算のサービスを提供する。 - 特許庁

To accumulate human affairs/salary data of a person on overseas assignment by a salary/tax information service company instead of a group, to which the person on overseas assignment belongs, and to support presentation of a salary payment statement and declaration of income tax of the person on overseas assignment in association with a global countinghouse.例文帳に追加

海外勤務者所属団体に代わって、給与・税務情報サービス事業者が海外勤務者の人事・給与データを蓄積し、グローバル会計事務所と連携し、海外勤務者に給与明細情報提示や所得税申告支援をサービスすることにある。 - 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

The game machine imparting a game medium according to a game result is provided with a tax collecting means (microcomputer 101) capable of performing indirect-tax collecting processing for collecting the indirect taxes by taking the amount of the imparted game medium as the amount reduced by the amount equivalent to the set indirect taxes.例文帳に追加

遊技の結果に応じて遊技媒体を付与する遊技機において、遊技媒体の付与量を設定された間接税分だけ少ない量とすることによって間接税を徴収する間接税徴収処理を実行可能な徴収手段（マイコン１０１）を設ける。 - 特許庁

For these reasons, the method is provided with a 1st collecting/providing device 12 provided to the consumer, 2nd collecting/providing devices 21, 31 and 41 provided to the retailer, etc., the large scale retailer, etc., or the wholesaler, etc., and a consumption tax information service device 61 owned by a consumption tax information service provider 60.例文帳に追加

そのため、消費者に配置される第１の収集・提供装置１２と、小売店等または大規模小売店等または卸売業者等に配置される第２の収集・提供装置２１，３１，４１と、消費税情報サービス業者６０が有する消費税情報サービス装置６１を設ける。 - 特許庁

The U.K. and French definitions of entry and exit are similar to the number of incorporation registrations in Japan. It is thus suitable to compare them with the Japanese entry and exit rates, which are calculated from MOJ's Annual Report of Statistics on Civil Affairs, Litigation and Civil Liberties and National Tax Agency's National Tax Agency Annual Statistics Report.例文帳に追加

イギリス・フランスにおける開廃業の定義は、我が国においては会社の設立登記数と近く、法務省「民事・訟務・人権統計年報」、国税庁「国税庁統計年報書」から算出した開廃業率と比較するのが良いと考えられる。 - 経済産業省

The "Accounting Counselor System," meanwhile, is a method of preparing financial statements with the joint participation of an accounting counselor and company directors. The individuals and entities qualified as an accounting counselor are restricted to certified public accountants, audit corporations, certified public tax accountants and tax accountant corporations.例文帳に追加

「会計参与制度」とは、会計参与が取締役等と共同して計算書類の作成を行う仕組みを指し、会計参与の資格者は、会計の専門家である公認会計士もしくは監査法人、または税理士もしくは税理士法人のみである。 - 経済産業省

With respect to the value-added tax on semiconductors, domestic semiconductor manufacturers received a refund of the tax on their domestically made semiconductors under State Council Notification No. 18 (“Several Policies for Encouraging the Development of the Software and Integrated Circuit Industry”).例文帳に追加

半導体製品に対する増値税賦課については、国務院18号通達「ソフトウェア産業ならびにIC 産業の発展を推進するための政策」（2000年６月）の規定により国内生産半導体に対しては国内の生産者に増値税の還付を行っていた。 - 経済産業省

(6) The General Partner shall not be liable for tax treatment of any Interested Partner in connection with contributions to the Partnership, distributions of Partnership Assets or profits resulting from the business of the Partnership, and the Partners shall be responsible for confirming their respective tax treatment. 例文帳に追加

6. 本組合に対する出資、組合財産の分配、本組合の事業収益に関する組合員等における税務上の取扱いについては無限責任組合員は責任を負わず、組合員が各自の責任において確認を行うものとする。 - 経済産業省

According to an overseas survey on Japanese-affiliated companies operating in China, Japanese firms placing a business order with local companies in China is regarded as engaging in domestic transactions, leading the Chinese Government to levy tax on such transactions. To avoid the imposition of this tax, or reduce costs in a broader sense, some subsidiaries in China of Japanese software developers have system engineers of local Chinese companies dispatched to the subsidiaries instead of directly outsourcing the work to the Chinese companies.例文帳に追加

現地調査によれば、中国の場合、地場企業へ発注をすると国内取引となり増値税が課税されるため、技術者を派遣してもらう形で対応する例があり、コスト削減のために様々な形態をとっていることがうかがえる。 - 経済産業省

He expressed his support in the form of tax reduction for the manufacturing industry, especially in expanding tax breaks for domestic production of high-tech products, and providing financial support in the building new plants or in vocational training for manufacturers that are going to move into areas that suffered a serious setback with the withdrawal of plants.例文帳に追加

製造業に対する減税を拡充し、特にハイテク製品の米国内での製造には税制優遇措置を拡充し、さらに工場の撤収などで打撃を受けた地域に進出しようとする製造業には工場新設や職業訓練などで金融支援する考えを示した。 - 経済産業省

(3) 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, the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto. In this case, where the person who is to receive interest receivable on general foreign-issued company bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation, the phrase "or prize money" in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act shall be deemed to be replaced with "or prize money... or interest receivable on general foreign-issued company bonds prescribed in Article 6(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Interest on Foreign-issued Company Bonds, etc.)," and the phrase "the said Act" in these clauses shall be deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation." 例文帳に追加

３　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、国税通則法及び国税徴収法の規定を適用する。この場合において、第一項に規定する一般民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内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六条第一項（民間国外債等の利子の課税の特例）に規定する一般民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。 - 日本法令外国語訳データベースシステム

Article 5 The provisions of laws and regulations after the revision by the provisions of Chapter II shall, except as otherwise provided, apply to the income tax for 1965 onward or corporation tax of a juridical person prescribed in any of the provisions of these laws and regulations for the business year ending on or after the enforcement date, and with regard to the income tax for up to 1964 or corporation tax of said juridical person for a business year ending prior to said date, the provisions then in force shall remain applicable. 例文帳に追加

第五条　第二章の規定による改正後の法令の規定は、別段の定めがあるものを除き、昭和四十年分以後の所得税又はこれらの法令の規定に規定する法人の施行日以後に終了する事業年度分の法人税について適用し、昭和三十九年分以前の所得税又は当該法人の同日前に終了した事業年度分の法人税については、なお従前の例による。 - 日本法令外国語訳データベースシステム

(3) The amount of income tax paid by a foreign corporation with respect to the trust property under a group investment trust (meaning a group investment trust prescribed in Article 176(3); hereinafter the same shall apply in this Article) for which the corporation has accepted the position of trustee (including any other tax imposed under foreign laws or regulations that is equivalent to income tax and specified by a Cabinet Order prescribed in the said paragraph; the same shall apply in the next paragraph) shall, pursuant to the provision of a Cabinet Order, be deducted from the amount of income tax on the distribution of profit from the said group investment trust. 例文帳に追加

３　外国法人がその引き受けた集団投資信託（第百七十六条第三項に規定する集団投資信託をいう。以下この条において同じ。）の信託財産について納付した所得税（外国の法令により課される所得税に相当する税で同項に規定する政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。 - 日本法令外国語訳データベースシステム

(iv) The domestic source income listed in each item of Article 214(1) of the Act for which the nonresident seeks the application of the provision of Article 214(1) of the Act is included in the scope of income on which income tax in the case of comprehensive income taxation prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. in the case of Comprehensive Income Taxation) of the Act shall be imposed pursuant to the provisions of the Act and other laws and regulations concerning income tax (including a convention for the avoidance of double taxation with respect to taxes on income Japan has concluded). 例文帳に追加

四　法第二百十四条第一項の規定の適用を受けようとする同条第一項各号に掲げる国内源泉所得が、法その他所得税に関する法令（日本国が締結した所得に対する租税に関する二重課税防止のための条約を含む。）の規定により法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する総合課税に係る所得税を課される所得のうちに含まれるものであること。 - 日本法令外国語訳データベースシステム

In fact, this assumption proved to be incorrect in the Japanese agricultural society where the position of landowners were strong and reproduction was suppressed under the idea of 'let the farmers live only well enough to work but don't kill them'; In addition, because the production expense was estimated lower than the expense required in the actual calculation of land-tax, together with high tax rate, land-tax put pressure on the production expense and as the result, the land-tax made the farm rent jump; (in the price level at the time, nearly the one third of the crop yield was equivalent to the 3% of the land price, and because the landowners added their profit on top of this, the farm rent increased as the result). 例文帳に追加

これは実際には「生かさぬように殺さぬように」という発想で再生産が抑圧され、地主の地位が強力であった日本の農業社会の実態に合わず、また実際の地租算定においても生産経費を実際よりも低く見積もられたために、高率の税率も重なって地租が生産経費を圧迫し、小作料を跳ね上げる（当時の物価水準では収穫の1/3近くが地価の3％に相当し、更に地主が利潤を上乗せするために、結果的に小作料が上昇した）結果をもたらした。 - Wikipedia日英京都関連文書対訳コーパス