「別納」を含む例文一覧(11)

  • 料金別納である郵便物
    prepaid mail that requires no postage stamps  - EDR日英対訳辞書
  • 料金計器別納という郵便制度
    a service of the post office, called "separate payment of postage"  - EDR日英対訳辞書
  • 料金別納郵便という郵便制度
    a service of the post office, called "postpaid mail"  - EDR日英対訳辞書
  • 延喜式においては、年料別納租穀を負担しない畿内周辺及び沿岸諸国を中心とした18ヶ国で計24,500石(単位)を負担した。
    "Engishiki" (an ancient book for codes and procedures on national rites and prayers) states that 18 provinces surrounding Kinai and the coastal provinces that did not pay Nenryobetsunosokoku paid a total of 24,500 koku.  - Wikipedia日英京都関連文書対訳コーパス
  • 有料道路の自動料金収受システムで稼働しているのは料金別納やクレジットカードの料金後納方式で、プリペイド方式はない。
    To solve such a problem that only a toll separate payment system and a toll payment system paid posteriorly by a credit card are operated in an automatic toll collection system in a toll road, and that a prepaid system is not operated. - 特許庁
  • 年料別納租穀（ねんりょうべつのうそこく）とは、平安時代に令制国の正倉に納められた租を不動穀とは別に稲穀の形態で現地で保管して、中央において財政が不足した折に太政官符に基づいて位禄・季禄・衣服料として京官に支給したもの。
    Nenryo betsuno sokoku was rice kept as seed at the local level, separate from that of So collected in the Shoso (warehouse) of Ritsuryo provinces as Fudokoku (staples for an emergency), and was given to kyokan (an official of the Capital) as Iroku, Kiroku and Ifukuryo based on the Daijokanpu (official documents issued by Daijokan, Grand Council of State) when the central government did not have sufficient funds.  - Wikipedia日英京都関連文書対訳コーパス
  • 平安京に勤務する貴族・官人でも原則として年料別納租穀を受ける場合には現地で支給を受けることになっていたが、延喜式には中国_(令制国)以上の国家からの位禄の輸送費用は官で負担する規定が存在していた。
    In principle, even aristocrats and bureaucrats living in Heiankyo were expected to receive Nenryo betsuno sokoku at the local area, but Engishiki states that transport fees of Iroku from countries further than Chugoku (Ritsuryo province) were to be compensated by the government.  - Wikipedia日英京都関連文書対訳コーパス
  • 需要予測や販売受注等のデータより作成された生産基準計画データを格納・管理し、その生産基準データより各構成部品や材料の日別必要数量を計算して日別納入必要数量を算出する。
    Production reference plan data prepared from the data of demand prediction and sales order reception, etc., are stored/managed, the required quantities for each day of respective components and materials are calculated from the production reference data and necessary delivery quantities for each day are calculated. - 特許庁
  • 一方、中央の朝廷（律令政府）もこれを抑止するどころか、8世紀末期の平安京造営と蝦夷討伐の費用の捻出のために不動穀の一部を中央に上供させたり、不動穀の財源である田租の中から国税にあたる年料租舂米・年料別納租穀を抽出したため、結果的に貯蔵に回す稲穀の量は減少することになった。
    On the other hand, the Imperial Court in the capital, which was the government based on ritsuryo system, did not suppress this use of fudokoku; the government itself needed funds to build Heiankyo (ancient capital in curent Kyoto) at the end of the eighth century and to send an expedition to subjugate Ezo (northerners), so that it ordered a part of fudokoku to be delivered to the capital; also the government extracted the national taxes of nenryo soshomai (milled rice to be provided to officials) and nenryo betsuno sokoku (rice in the husk to be provided to officials) from the rice field tax that should have been stored as fudokoku; it resulted in a decrease in the amount of rice in the husk to be stored.  - Wikipedia日英京都関連文書対訳コーパス
  • その後も年料別納租穀の一部停止と不動穀への転用などの再建策が出されたが効果は無く、康保元年（964年）には令制国に対して不動穀の財源を田租に代わる税より賄うとする新委不動穀制（しんいふどうこくせい）が導入されるが、その実施と管理を令制国側に一任したために、現地ではほとんど実施されずに終わったとみられる。
    Later the Imperial government came up with the reform ideas of stopping a part of the nenryo betsuno sokoku and transfering it to fudokoku; however, there was no effect; in 964 a new rule, Shini Fudokokusei was introduced, determining that the source of fudokoku should be a new tax substituting rice field tax, but the central government left the execution and management of this new rule to the officials in provinces; therefore, it seems to have come to an end before anything was done there.  - Wikipedia日英京都関連文書対訳コーパス
  • １０　第五項又は第六項の規定により個別控除対象外国法人税の額又は控除対象外国法人税の額が減額されたものとみなされた金額のうち、第七項の規定により法人税法施行令第百五十五条の三十九第一項の規定による同項に規定する個別納付控除対象外国法人税額からの控除又は同条第三項の規定による同項に規定する個別控除限度超過額からの控除に充てられることとなる部分の金額に相当する金額は、第五項又は第六項に規定する連結法人のこれらの控除をすることとなる連結事業年度の連結所得の金額の計算上、損金の額に算入する。この場合において、当該損金の額に算入する金額は、同令第百五十五条の二十八第三項本文に規定する連結国外所得金額の計算上の損金の額として配分するものとする。
    (10) Out of the amount deemed to have been reduced from the amount of individually creditable foreign corporation tax or creditable foreign corporation tax, pursuant to the provisions of paragraph (5) or paragraph (6), the amount equivalent to the amount to be appropriated, pursuant to the provisions of paragraph (7), for deduction from the amount of individually creditable foreign corporation tax to be paid prescribed in Article 155-39(1) of the Order for Enforcement of the Corporation Tax Act under the provisions of the said paragraph or for deduction from the amount exceeding the maximum amount of individual deduction prescribed in paragraph (3) of the said Article under the provisions of the said paragraph shall be included in deductible expenses for calculating the amount of consolidated income for a consolidated business year of a consolidated corporation prescribed in paragraph (5) or paragraph (6) for making such deduction. In this case, the said amount to be included in deductible expenses shall be allocated as the amount of deductible expenses for calculating the amount of consolidated foreign income prescribed in the main clause of Article 155-28(3) of the said Order.  - 日本法令外国語訳データベースシステム

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