「estate tax」を含む例文一覧(69)

1 2 次へ＞
  • a tax called {real estate acquisition tax}
    不動産取得税という税金 - EDR日英対訳辞書
  • a tax that is placed on an estate before it is divided among the heirs
    相続にともなう税 - EDR日英対訳辞書
  • a tax on the estate of the deceased person
    死亡した人の資産に課される税金 - 日本語WordNet
  • The real estate agent is just a front for evading tax.
    不動産業は脱税行為を隠すためにやっている - Eゲイト英和辞典
  • This was called the Riso-fumyo system (a percentage/unit of the yearly land tax yield taken in by the manager of an estate).
    これを里倉負名（りそうふみょう）という。 - Wikipedia日英京都関連文書対訳コーパス
  • (ii) Issuance of Certificate Necessary for Reduction of Real Estate Acquisition Tax
    ② 不動産取得税の軽減に係る証明書の発行 - 金融庁
  • Real estate investment trusts began with a revision to American tax law in 1960.
    不動産投資信託は1960年のアメリカの税法改正によりはじまりました。 - Weblio英語基本例文集
  • (i) A claim for tax, etc., which does not fall within the scope of claims on the estate
    一　租税等の請求権であって、財団債権に該当しないもの - 日本法令外国語訳データベースシステム
  • During the Heian period, the manor was a zoyakumen (land that was excepted from all levies except the regular land tax), and the estate of a Sekkan-ke (family which produced regents and advisers).
    平安時代は雑役免荘で、摂関家領。 - Wikipedia日英京都関連文書対訳コーパス
  • Sanyojo (算用状 or 散用状) was the annual settlement of accounts for nengu (annual land tax) and kuji (miscellaneous tax) in each shoen (estate) exchanged between shoen ryoshu (the estate proprietary lord) and shokan (the estate manager) in the medieval shoen system.
    算用状（さんようじょう・散用状）とは、中世の荘園において、荘園領主と現地の荘官との間で交わされた個々の荘園の年貢・公事などに関する年間の収支決算報告のこと。 - Wikipedia日英京都関連文書対訳コーパス
  • In addition to (1) to (4) above, action was taken to use tax revenue allocated to local governments to make up for local tax revenues lost due to exemption from business tax, real estate acquisition tax, or property tax or reduction/exemption from unequal taxation.
    また、上記①～④に加え、地方税についても、事業税、不動産取得税又は固定資産税の課税免除又は不均一課税の減免による減収に対する、地方交付税による補塡措置を講ずることとしている。 - 経済産業省
  • The Chinese Government has released a series of measures to curb real estate investment since June 2003, including levying tax on profit being earned on transactions of luxurious real estate properties.
    中国では、2003年６月以降、高級物件の譲渡益に対する課税等相次いで不動産投資抑制政策を打ち出した。 - 経済産業省
  • a tax that is measured by the amount of business done (not on property or income from real estate)
    事業の取引量に応じて査定される税金（不動産からの収入または資産ではない） - 日本語WordNet
  • Landlords kept tansen registers and used them as references for collecting tansen and records of tax collection in their estate.
    各領主は段銭帳を作成し、領内で賦課する段銭の基礎資料や記録とした。 - Wikipedia日英京都関連文書対訳コーパス
  • Thereafter, Kugoden came to be managed as part of Shoshiden (tax exempt lands that were provided to cover the labor cost of Shoshi [officials]) (estate of Oiryo) of Oiryo.
    後に大炊寮の諸司田（大炊寮領）の一部として経営されるようになった。 - Wikipedia日英京都関連文書対訳コーパス
  • To provide a treatment method of rental real estate which has a high tax-saving effect by legally reducing the tax to be paid.
    支払う税金を合法的に少なくし、節税効果の高い賃貸不動産の処置方法を提供する。 - 特許庁
  • (i) Procedure for collection of national tax delinquency already initiated, at the time of commencement of bankruptcy proceedings, against property that belongs to the bankruptcy estate
    一　破産手続開始の時に破産財団に属する財産に対して既にされている国税滞納処分 - 日本法令外国語訳データベースシステム
  • He left Kyoto to secure nengu (land tax), and went to Hosokawa no sho estate in Harima Province, that had been his family's territory successively inherited from the founder of his family, Tamesuke REIZEI.
    年貢確保のため京都を離れ、家祖の冷泉為相以来相伝の所領播磨国細川庄に下向していた。 - Wikipedia日英京都関連文書対訳コーパス
  • However, like the yosegori (the donation of koryo (an imperial demesne)) of Shimazu no sho estate in Sekkan-ke, there was a special exemption from the miscellaneous labor tax where ryoke (a lord of the manor) had the right of cadastral surveys.
    ただし、摂関家領島津荘の寄郡（よせごおり）のように、領家が検田権をもつ特殊な雑役免もあった。 - Wikipedia日英京都関連文書対訳コーパス
  • The riso-fumyo system (a percentage/unit of the yearly land tax yield taken in by the manager of an estate), which appeared after the latter half of the ninth century, awarded the wealthy class a contract for suiko (government loans, often seed rice, made to peasants in Japan from the seventh through twelfth centuries).
    9世紀後半から見られた里倉負名（りそうふみょう）体制は出挙を富豪の輩に請け負わせる手法であった。 - Wikipedia日英京都関連文書対訳コーパス
  • However, the newly founded Muromachi bakufu was financially pressed from conducting the battle with the Southern Court, and the land tax from manor and Imperial estate was delayed.
    しかし、成立間もない室町幕府は南朝との戦いにより財政的に逼迫した状況にあり、荘園・公領からの年貢も滞っていた - Wikipedia日英京都関連文書対訳コーパス
  • For example, schools and religious institutions are not subject to Fixed Property Tax which is imposed on the acquisition of real estate.
    例えば不動産を取得している場合にかかる固定資産税は基本的に学校や宗教施設の場合は課税しないというものがある。 - Wikipedia日英京都関連文書対訳コーパス
  • Shoen approved by the Daijokan-issued Daijokan-pu and Minbusho-issued Minbusho-fu was called "the tax-exempt Shoen estate."
    太政官が発給する太政官符及び民部省が発給する省符による許可を得た荘園を荘園免田寄人型荘園と称される事となる。 - Wikipedia日英京都関連文書対訳コーパス
  • 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.
    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
  • (2) Where a procedure for collection of national tax delinquency has already been initiated against property that belongs to the bankruptcy estate, an order of commencement of bankruptcy proceedings shall not preclude the continuation of the procedure for collection of national tax delinquency.
    ２　破産財団に属する財産に対して国税滞納処分が既にされている場合には、破産手続開始の決定は、その国税滞納処分の続行を妨げない。 - 日本法令外国語訳データベースシステム
  • The income from the kuge-ryo in Kyoto and the surrounding area, along with the revenue of the tax levied on the trade guilds ('za') and the merchants and tradesmen, as well as the income from the barriers ('sekisho') and tax storehouses ('ritsubunsho'), managed to be sustained to the Muromachi period by the shogunal guarantee on the family estate ('keryo ando').
    京都周辺の公家領からの収入は室町殿の家領安堵によって座や商工業者への課役や関所・率分所などからの収入とともに室町時代においても辛うじて維持されてきた。 - Wikipedia日英京都関連文書対訳コーパス
  • (iv) Claim that may be collected as provided for by the National Tax Collection Act (Act No. 147 of 1959) or by the same procedure as that for collecting national tax (hereinafter referred to as "claim for tax, etc."), which arises against the bankruptcy estate from a cause that occurs after the commencement of bankruptcy proceedings
    四　国税徴収法（昭和三十四年法律第百四十七号）又は国税徴収の例によって徴収することのできる請求権（以下「租税等の請求権」という。）であって、破産財団に関して破産手続開始後の原因に基づいて生ずるもの - 日本法令外国語訳データベースシステム
  • Even though it is called a private estate, it did not mean that one was exempt from tax, but Kokuga were treated differently from former districts as a separate tax unit, lowered tax under a special order, permitted cultivating land owners to have their own private estates, and the kaihatsu-ryoshu gained the responsibility to collect other taxes simultaneously.
    私領といってもその地の課税が免除される訳ではないが、国衙は旧来の郡とは別の、新しい徴税単位として、特別な命令書により税を軽減し、開発領主の私領領有を認め、同時に開発領主がその地の納税義務を負うことになる。 - Wikipedia日英京都関連文書対訳コーパス
  • The following procedures shall be followed with regard to the issuance of the certificate, as specified under Article 7(9) of the supplementary provisions of the enforcement ordinance for the local tax act, necessary for the reduction of the real estate acquisition tax for trust companies, etc., based on Article 11(8) of the supplementary provisions of the local tax act.
    信託会社等の地方税法附則第11条第４項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５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
  • That started a feverish controversy, and now it is regarded that Hiromoto's proposed policy; 'imposing tax on rice (five-sho per tan) regardless of private estate or public estate' was not for 'all the provinces,' but for 'Goki (Yamato, Yamashiro, Settsu, Kochi and Izumi Provinces), the Sanin (mountain provinces behind the Sanyo or Inland Sea provinces), the Sanyo (Inland Sea provinces), the Nankai (southern provinces), and the Saikai (provinces on the western seacoast).'
    そこから盛んな論争が巻き起こり、現在では広元の献策「権門勢家の庄公を論ぜず、兵粮米（段別五升）を宛て課す」は、「諸国平均」ではなく「五畿・山陰・山陽・南海・西海諸国」であるとされている。 - Wikipedia日英京都関連文書対訳コーパス
  • Along with kinri goryo (private estate of Imperial Palace) and denka watariryo (a collection of estates passed on by inheritance to the Fujiwara house chieftain) (sekkanke shoryo; estate of the Fujiwara regent's line), jisha honjoryo was under the protection of the bakufu, but in the Nanbokucho civil war, hyoro ryosho (land specified for collecting provisions) was settled there for securing provisions or it was embezzled by samurai families as the object of hanzeirei (half-tax decrees).
    寺社本所領は禁裏御料及び殿下渡領（摂関家所領）とともに保護の対象とされていたが、南北朝の内乱の中で兵粮の確保のために兵粮料所が設置や半済令の対象として武家の押領が相次いだ。 - Wikipedia日英京都関連文書対訳コーパス
  • Replacing the systems, after the mid Heian period, the government dispatched azukari dokoro (estate custodian) to the local estates based on shoen that consisted of donated lands that had been granted Fuyu no ken (the right of tax exemption) or the like as a business foundation, and also appointed the local magnate or influential farmer to shokan (estate officer) or myoshu (local landowner and cultivator) to oppose the rule of kokuga (provincial government office).
    これに替わって平安時代中期以後に不輸の権(日本)などを獲得した寄進地系荘園を経営基盤として現地に預所を派遣するとともに、現地の有力者や農民を荘官・名主に任命して国衙からの支配に対抗した。 - Wikipedia日英京都関連文書対訳コーパス
  • To have professional experts in respective fields, lawyers, certified public accountants, licensed tax accountants and real estate appraisers, etc., for instance, immediately instruct and advise appropriate measures against problems registered member customers face and solve the problems for the various problems of the low, accounting, tax matters, patents and real estate, etc., for instance difficult to be coped with by the general public (customers).
    例えば法律、会計、税務、特許、不動産等に関し、一般人（顧客）では対応困難な上記の諸問題について、各分野における職業専門家例えば弁護士、公認会計士、税理士、弁理士、不動産鑑定士等が会員登録した顧客の当面する問題について、適宜な方策を早急に指示、助言し、その問題解決を図る - 特許庁
  • 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.
    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
  • 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.
    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
  • Article 43 (1) Where an order of commencement of bankruptcy proceedings is made, a procedure for collection of national tax delinquency may not be enforced against property that belongs to the bankruptcy estate.
    第四十三条　破産手続開始の決定があった場合には、破産財団に属する財産に対する国税滞納処分は、することができない。 - 日本法令外国語訳データベースシステム
  • (i) Where the bankruptcy trustee intends to transfer part of the amount of money that can be obtained from the counter party through the sale (excluding the amount of money consisting of the amount of actual costs already paid or to be paid in the future from the bankruptcy estate for concluding and performing the sales contract and the amounts of consumption tax, etc. to be imposed on the transfer of the property (meaning the amount of consumption tax and the amount of local consumption tax to be imposed based on the former amount as a tax base; hereinafter the same shall apply in this Section), which shall be borne by the counter party under the sales contract; hereinafter referred to as "proceeds" in this Section) into the bankruptcy estate: The amount obtained by deducting the amount of money to be deducted from the proceeds and added to the estate (hereinafter referred to as the "money deducted from the proceeds and added to the estate" in this Section) from the amount of proceeds
    一　破産管財人が、売却によってその相手方から取得することができる金銭（売買契約の締結及び履行のために要する費用のうち破産財団から現に支出し又は将来支出すべき実費の額並びに当該財産の譲渡に課されるべき消費税額等（当該消費税額及びこれを課税標準として課されるべき地方消費税額をいう。以下この節において同じ。）に相当する額であって、当該売買契約において相手方の負担とされるものに相当する金銭を除く。以下この節において「売得金」という。）の一部を破産財団に組み入れようとする場合　売得金の額から破産財団に組み入れようとする金銭（以下この節において「組入金」という。）の額を控除した額 - 日本法令外国語訳データベースシステム
  • Bakufu further ordered in 1666 to submit a written oath admitting that not only land tax/temple estate but also drinking water and roads were offerings by Kokushu, but Nikko refused again.
    1666年（寛文6年）幕府はさらに地子・寺領だけでなく、飲み水や行路にいたるすべてが国主の供養である旨の手形の提出を命じたが、日講はこれも拒否した。 - Wikipedia日英京都関連文書対訳コーパス
  • Hokoshu was entrusted to the management of local goryosho (shogunate's estate) and was also given the rights to prevent Shugo (provincial constable) from entering their own lands and to collect tansen (a kind of provisional tax in medieval Japan).
    地方の御料所（将軍直轄領）の管理を任されており、所領地の守護不入や段銭（田畑に賦課される税）の徴収などの特権を与えられていた。 - Wikipedia日英京都関連文書対訳コーパス
  • Kyuden, Kyuhaku and Kyudenpaku were rice paddies and fields that were granted to shokan (an officer governing shoen manor), jito (estate steward), nengu (land tax) couriers and handicraftsmen by shoen holders and the Kokuga (provincial government offices) during the middle ages in Japan.
    給田（きゅうでん）・給畠（きゅうはく）・給田畠（きゅうでんぱく）は、日本の中世において、荘園領主や国衙が、荘官、地頭、年貢運輸者・手工業者などに対して給与した田地または田畠地をいう。 - Wikipedia日英京都関連文書対訳コーパス
  • Takatsune, on his part, forfeited Doyo's Tada no sho estate in Settsu Province on the ground of the arrears in one-twentieth tax and as a result, Doyo, etc. and Takatsune were locked in serious confrontation.
    それに対し高経は道誉が二十分の一税を滞納していたとの理由で摂津多田荘を没収するなど、道誉らと高経の対立は抜き差しならぬものとなっていた。 - Wikipedia日英京都関連文書対訳コーパス
  • It should be kept in mind that a trust company, etc., seeking to become eligible for the provision of Article 83-2(2) of the Act for Special Tax Measures needs to do so within one year from the acquisition of the relevant real estate.
    なお、当該信託会社等が租税特別措置法第83条の２第２項の規定の適用を受けることができる日は、当該特定資産取得後１年以内であることに留意するものとする。 - 金融庁
  • A. An application from a trust company, etc., for a certificate for the reduction of the real estate acquisition tax and the certificate to be issued by the FSA Commissioner shall be in accordance with the format specified in the Attached List of Formats VI-15.
    イ．信託会社等からの不動産取得税の軽減に係る証明申請書及び金融庁長官が発行する証明書は、別紙様式Ⅵ－14によるものとする。 - 金融庁
  • An investment corporation seeking to become eligible for the provision of Article 83-2(3) of the act for special tax measures needs to do so within one year from the acquisition of the relevant real estate.
    なお、当該投資法人が租税特別措置法第83条の２第３項の規定の適用を受けることができる日は、当該特定資産取得後１年以内であることに留意するものとする。 - 金融庁
  • A. An investment corporation’s application for a certificate necessary for the reduction of the real estate acquisition tax and the certificate to be issued by the directors-general of Local Finance Bureaus shall be in accordance with the format specified in the Attached List of Formats VI-17.
    イ．投資法人からの不動産取得税の軽減に係る証明申請書及び財務局長が発行する証明書は、別紙様式Ⅵ－16によるものとする。 - 金融庁
  • Moreover, the problems are escalated by the fact that tax revenue concerning sale of the right to use the land which was purchased and real-estate development becomes important fiscal resources of the local governments.
    さらに買い上げた土地使用権の売却、不動産開発に係る税収が地方政府の重要な財源となっていることも問題を助長しており、 - 経済産業省
  • (iii) Consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease pursuant to the provisions of the Mining Act (Act No. 289 of 1950) or the lending of a vessel or aircraft to a resident prescribed in Article 2(1)(iii) of the Income Tax Act (Definitions) or a domestic corporation
    三　国内にある不動産、国内にある不動産の上に存する権利若しくは採石法　（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、鉱業法　（昭和二十五年法律第二百八十九号）の規定による租鉱権の設定又は所得税法第二条第一項第三号　（定義）に規定する居住者若しくは内国法人に対する船舶若しくは航空機の貸付けによる対価 - 日本法令外国語訳データベースシステム
  • However, since the Kamakura bakufu (Japanese feudal government headed by a shogun) had established the jito (estate stewards), who held the right to judge criminal cases, the authority of the shomuken and honjo themselves eroded; and further, as the cases of 'Ukeoi shoen, ' which was the contract system in which the shoen owners entrusted the shomu to Shugo and Jito (military governor and estate steward) or to the locally influential individuals in return for the exemption of the payment of the certain amount of nengu (land tax), increased during the period of the Northern and Southern Courts (Japan), the shomuken virtually lost its substance.
    だが、鎌倉幕府によって地頭が設置されて検断権を掌握し、更に在地勢力に発言権の高まりとともに本所及び荘務権そのものが衰退し、南北朝時代(日本)に守護請・地頭請あるいは在地の有力者などに一定額の年貢納入義務を引き換えに荘務を請負わせる「請負荘園」の増加によって荘務権は有名無実化することになる。 - Wikipedia日英京都関連文書対訳コーパス
  • b. Whether it is specified as an investment policy for the relevant investment trust, under the investment trust contract provisions, that the ratio of the total value of specified real estate assets (as specified under Article 83-2(2)(i) of the act for special tax measures) to the total value of specified assets included in the trust assets of the said investment trust (hereinafter referred to as the specified real estate asset ratio in this paragraph (1)) should be 75% or higher.
    ｂ．投資信託約款に投資信託の運用の方針として、特定不動産（租税特別措置法第83条の２第２項第１号に定める特定不動産をいう。）の価額の合計額の当該投資信託の信託財産のうち特定資産の価額の合計額に占める割合（以下この（１）において「特定不動産の割合」という。）を百分の七十五以上とする旨の記載があること。 - 金融庁
  • The Muromachi bakufu managed to finance its budgets by the income from goryosho (the Imperial or shogunate's estate), whose areas were dwindling because the transportation of nengu (land tax such as rice) was disturbed by civil wars across the country, and some goryosho were occupied by the Southern Court's army which were used to reward their soldiers.
    室町幕府は主に御料所などからの収入で財政を維持してきたが、全国的な内乱のために年貢輸送が途絶えたり、あるいは南朝_(日本)軍に占領されたり、自軍への恩賞に回されたりしてその範囲は小さくなる一方であった。 - Wikipedia日英京都関連文書対訳コーパス
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