「Taxation」に関連した英語例文の一覧と使い方(14ページ目) - Weblio英語例文検索

With reference to paragraph 2 of Article 8 of the Convention: It is understood that the provisions of the paragraph shall not be interpreted as restricting the powers of taxation of the Provincial Governments in Pakistan. 例文帳に追加

条約第八条２の規定に関し、同規定は、パキスタンの州政府の租税を課する権限を制限するものと解してはならないことが了解される。 - 財務省

PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF JAPAN AND THE GOVERNMENT OF THE REPUBLIC OF INDIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 例文帳に追加

所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国政府とインド共和国政府と の間の条約を改正する議定書 - 財務省

d) to advance pricing arrangements. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.例文帳に追加

(d)事前価格取決両締約国の権限のある当局は、また、この条約に定めのない場合における二重課税を除去するため、相互に協議することができる。 - 財務省

Director General Toshiyuki Ohto, Customs and Tariff Bureau of Japan and Director General Walter Deffaa, Taxation and Customs Union of the European Commission co-chaired the second Japan-EC Joint Customs Cooperation Committee (JCCC).例文帳に追加

日本の大藤関税局長と欧州委員会デッファ税制・関税同盟総局長は、第２回日・ EC税関協力合同委員会（ JCCC）を共同開催した。 - 財務省

If the customs and taxation authorities become suspicious of infringements comprised by section 42, information to that effect may be passed on to the proprietor of the right. 例文帳に追加

税関及び税務当局が第42条に含まれる侵害を疑うに至った場合は，その旨の情報を当該権利の所有者に通告しなければならない。 - 特許庁

Article 290 The person specified by a Cabinet Order prescribed in Article 164(1)(iii) (Method of Taxation on Nonresidents) shall be a person listed as follows: 例文帳に追加

第二百九十条　法第百六十四条第一項第三号（非居住者に対する課税の方法）に規定する政令で定める者は、次に掲げる者とする。 - 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

Article 82 The State shall endeavor to take fiscal, financial and taxation measures necessary to promote the rational use of energy, etc. 例文帳に追加

第八十二条　国は、エネルギーの使用の合理化等を促進するために必要な財政上、金融上及び税制上の措置を講ずるよう努めなければならない。 - 日本法令外国語訳データベースシステム

He went to Shilla as a Japanese envoy for negotiation to ask for a hostage in exchange for abolishing 'taxation from Mimana,' and then took Buretsuo, Prince of Shilla to Japan with him. 例文帳に追加

、遣新羅使として新羅に赴き「任那の調」を廃止することを引きかえに「質（人質）」を差し出させる交渉を取りまとめ、翌に新羅王子武烈王を伴って帰国する。 - Wikipedia日英京都関連文書対訳コーパス

According to the decline of handensei (Ritsuryo land allotment system), taxation system of rice fields itself changed and eventually, yusoden and yujishiden were integrated into koden (rice fields administered directly by a ruler) and denso and jishi were integrated into sokoku. 例文帳に追加

班田制の衰退とともに田地の課税方式自体が変質し、輸祖田と輸地子田が公田、田租と地子が租穀として一括把握されるようになった。 - Wikipedia日英京都関連文書対訳コーパス

From the point of view that visiting temples and shrines is a religious activity, there was another opinion that the taxation of the entrance fee may be an act repugnant to the Constitution, which ensures freedom of religion. 例文帳に追加

拝観は宗教行為であるとする観点から、拝観料への課税は信教の自由を保障する憲法違反ではないかとする意見もあった。 - Wikipedia日英京都関連文書対訳コーパス

During Jikatachigyo system (provision of lands from a feudal government or domains to retainers as salary) changed into horoku system (salary) in villages, Samurai's (warrior's) direct engagement to villages weakened and the Murauke system (Village taxation system) did not move ahead. 例文帳に追加

村においては地方知行制から俸禄制へと移行するなかで、村に対する武士の直接的関与が薄れ、年貢の村請けが進行するにともなかった。 - Wikipedia日英京都関連文書対訳コーパス

Daijokan (Grand Council of State) and Minbusho (Ministry of Popular Affairs), which had the authority concerning denso, issued fu (tally) and the shoen approved for tax exemption by the tally was called 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). 例文帳に追加

田租に係る権限を有する太政官と民部省が発する符により不輸が承認された荘園を官省符荘という。 - Wikipedia日英京都関連文書対訳コーパス

The taxation system under the ritsuryo system, which was started during the late 7th century to the early 8th century, was called "the soyocho (tax paid by rice, labor, or textile) system", and it was imposed on and collected from each member of the community. 例文帳に追加

7世紀末～8世紀初頭に始まった律令制における租税は、租庸調制と呼ばれ、人民一人ひとりを対象に課税・徴税する性格が強かった。 - Wikipedia日英京都関連文書対訳コーパス

Such a taxation system greatly depended on systems which closely controlled the populace, such as the ancient systems used to maintain the koseki (household registers) and keicho (yearly tax registers), as well as the Koku-gun-ri (-go) system (an administrative system used to divide lands and regions). 例文帳に追加

こうした租税制度は、古代の戸籍制度・計帳の整備や国郡里（郷）制といった緻密な人民支配システムに大きく依存していた。 - Wikipedia日英京都関連文書対訳コーパス

According this theory, the enforcement of handen was intended to determine the land tax amount and it was a system reform focused on the coming taxation of land. 例文帳に追加

この説によると、延喜の班田励行は租税の額の確定を目的としたものであり、来るべき土地への課税を前提とした制度改革であったこととなる。 - Wikipedia日英京都関連文書対訳コーパス

Around the tenth century, the Imperial Court abandoned the system of ruling over people which had originated in the Ritsuryo system (a system of centralized government based on the ritsuryo code) and moved to a system based of taxation of land (the system of the dynasty state). 例文帳に追加

10世紀ごろ、朝廷は律令制に由来する人別支配体制を放棄し、土地課税に基礎をおく支配体制（王朝国家体制）へとシフトした。 - Wikipedia日英京都関連文書対訳コーパス

In the process of contracting out the myoden administration to tato fumyo by kokuga, the conditions, such as the rate and the item of taxation imposed on each myoden, became varied based on the situation in each area. 例文帳に追加

国衙が名田経営を田堵負名に請け負わせていく中で、地域の実情に合わせて各名田ごとに税率や税目などに差異も生まれていった。 - Wikipedia日英京都関連文書対訳コーパス

In particular, the international taxation system has to be reviewed in view of replacing the current foreign tax credit system with the extraterritorial income exclusion system (see Table 4-4-21).例文帳に追加

具体的には、現行の外国税額控除方式から国外所得免除方式への移行を視野に入れた国際租税制度の見直しが必要である（第4-4-21表）。 - 経済産業省

For the comprehensive reform of the social security and taxation systems, we will have sincere discussions at the "discussion forum between the national and local governments" and will smoothly and steadily promote the reforms at the national and local levels.例文帳に追加

社会保障・税一体改革にあたっては、「国と地方の協議の場」で真摯に協議を行い、国・地方を通じた改革の円滑かつ着実な推進を図る。 - 厚生労働省

As examples of bilateral agreements, there are investment agreements that are effective for protection of investment property, etc., and tax treaties that are effective for adjustment of double taxation.例文帳に追加

二国間の取決めとしては、例えば、投資先における投資財産の保護等に有効な投資協定、二重課税の調整等に関して有効な租税条約等がある。 - 経済産業省

Finally, if any trouble occurs concerning taxation systems and laws and regulations in the process of overseas business activities, embassies and the consulates take charge of negotiations with local authorities.例文帳に追加

最後に、海外で事業を行う中で、税制、法律などのトラブルが生じたときには、大使館、領事館が窓口となり現地当局との折衝を担当している。 - 経済産業省

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))". 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（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）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（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）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（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）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（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）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十六条の四の二第一項（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）」とする。 - 日本法令外国語訳データベースシステム

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))". 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（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）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十八条の八十八の二第一項（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）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（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）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（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）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十八条の八十八の二第一項（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）」とする。 - 日本法令外国語訳データベースシステム

Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected. 例文帳に追加

一方の締約国の国民は、他方の締約国において、租税若しくはこれに関連する要件であって、特に居住者であるか否かに関し同様の状況にある当該他方の締約国の国民に課されており若しくは課されることがある租税若しくはこれに関連する要件以外のもの又はこれらよりも重いものを課されることはない。 - 財務省

1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected.例文帳に追加

１一方の締約国の国民は、他方の締約国において、租税又はこれに関連する要件であって、特に居住者であるか否かに関し同様の状況にある当該他方の締約国の国民に課されており、若しくは課されることがある租税若しくはこれに関連する要件以外のもの又はこれらよりも重いものを課されることはない。 - 財務省

Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, are or may be subjected. 例文帳に追加

一方の締約国の国民は、他方の締約国において、租税又はこれに関連する要件であって、特に居住者で30あるか否かに関し同様の状況にある当該他方の締約国の国民に課されており、若しくは課されることがある租税若しくはこれに関連する要件以外のもの又はこれらよりも重いものを課されることはない。 - 財務省

Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances, in particular with respect to residence, ardor may be subjected. 例文帳に追加

一方の締約国の国民は、他方の締約国において、租税又はこれに関連する要件であって、特に居住者であるか否かに関し同様の状況にある当該他方の締約国の国民に課されており、若しくは課されることがある租税若しくはこれに関連する要件以外のもの又はこれらよりも重いものを課されることはない。 - 財務省

Since the end of the 9th century, the tax system had been based on the Ritsuryo system, with Soyocho (taxes on rice, labor or alternative goods, and textile goods or alternative money), Zoyo (irregular corvee), and Shozei (the rice tax stored in provincial offices' warehouses), however, this system was gradually dismantled, and at the local (kokuga) level, dual taxation consisted of Kanmotsu (tribute goods paid as taxes or tithes) and Rinjizoyaku began to be imposed and collected, and gradually this way of taxation extended to the central (Imperial Court) level. 例文帳に追加

9世紀末頃より、租庸調・雑徭・正税などといった律令制に基づく税体系が解体され始め、まず地方（国衙）レベルの徴収において官物と臨時雑役に分けた賦課・徴収が行われるようになり、次第に中央（朝廷）レベルでも同様の徴収が行われるようになっていった。 - Wikipedia日英京都関連文書対訳コーパス

While the foreign tax exemption system deducts the amount of withholding tax paid overseas from domestic corporation tax, the double taxation treaty divides taxation rights between the country of residence and the source country. This treaty sets a tax rate limit on investment income (dividends, interest, royalties) to relieve the tax at the source country.例文帳に追加

外国税額控除制度が現地での源泉課税後、我が国の法人税額から外国納付分を控除するのに対し、租税条約は居住地国と源泉地国の課税権の分配を図るものである。この租税条約の中には、源泉地国の課税を軽減するために投資所得（配当、利子、使用料）に対する限度税率が設けられている。 - 経済産業省

Moreover, since a taxation information display tool 158 is provided in the Pachinko game machine 1, a player can immediately recognize how much charge he/she has on the credit bolls.例文帳に追加

また、パチンコ遊技機１に課税情報表示器１５８が設けられているので、遊技者は、貸し出される遊技球についてどの程度の課税分があるのかを直ちに認識することができる。 - 特許庁

economic, financial, easily verified trade and taxation systems, methods, principles or plans, and the rules for performing purely mental or intellectual activities or playing games; 例文帳に追加

経済上，金融上，単純に証明される取引及び課税制度，方法，法則又は計画，並びに純粋に精神的若しくは知的活動をするための又はゲームをするための規則 - 特許庁

Pursuant to legislation of the Kyrgyz Republic, the State shall establish preferential taxation as well as provide other rights and privileges to the authors and economic entities exploiting objects of industrial property.例文帳に追加

キルギス共和国の法律に従って，国家は，優遇税制を設け，また，工業所有権の主題を活用する創作者及び経済主体に他の権利及び特権を提供する。 - 特許庁

To realize smooth accounting/taxation work which eliminates conventional analog work as much as possible to make accounting firms and customers easily share information to adequately use it.例文帳に追加

従来のアナログ的な作業を極力排除し、会計事務所及び顧客が情報を容易に共有して適切に活用することができ、円滑な会計・税務業務を実現する。 - 特許庁

To provide a taxation accounting processor and a tax effect accounting processing program capable of interlocking calculation result of tax effect accounting with attached tables 4 and 5 (1) of a corporation tax report.例文帳に追加

税効果会計による計算結果を法人税申告書の別表四と別表五（一）に連動させ得る税務会計処理装置及び税効果会計処理プログラムの提供。 - 特許庁

a resident of a state that has a convention for the avoidance of double taxation between that state and the Contracting State from which the benefits of this Convention are claimed such 例文帳に追加

この条約の特典が要求される締約国との間に租税に関する二重課税の回避のための条約（以下この条において「租税条約」という。）を有している国の居住者 - 財務省

Switzerland shall determine the applicable relief and regulate the procedure in accordance with the provisions relating to the carrying out of international conventions of the Swiss Confederation for the avoidance of double taxation. 例文帳に追加

スイスは、租税に関する二重課税の回避のために自国が締結する国際条約の実施に関する規定に従い、適用されるべき救済を決定し、かつ、その手続を定める。 - 財務省

The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws, within a reasonable period of time after such changes. 例文帳に追加

両締約国の権限のある当局は、各締約国の租税に関する法令について行われた重要な改正を、その改正後の妥当な期間内に、相互に通知する。 - 財務省

Japan and Brunei Darussalam, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows 例文帳に追加

日本国及びブルネイ・ダルサラーム国は、所得に対する租税に関し、二重課税を回避し、及び脱税を防止するための協定を締結することを希望して、次のとおり協定した。 - 財務省

Japan and the Republic of Kazakhstan, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows 例文帳に追加

日本国及びカザフスタン共和国は、所得に対する租税に関し、二重課税を回避し、及び脱税を防止するための条約を締結することを希望して、次のとおり協定した。 - 財務省

Japan and Australia, desiring to conclude a new convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: 例文帳に追加

日本国及びオーストラリアは、所得に対する租税に関し、二重課税を回避し、及び脱税を防止するための新たな条約を締結することを希望して、次のとおり協定した。 - 財務省

Part XI of the ITAA 1936, which provides for the taxation of certain resident investors in foreign investment funds and foreign life assurance policies; 例文帳に追加

外国投資基金及び外国生命保険証券に投資する所定の居住者に対する課税について規定する千九百三十六年所得税賦課法第十一章の規定 - 財務省

CONVENTION BETWEEN JAPAN AND THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL GAINS 例文帳に追加

所得及び譲渡収益に対する租税に関する二重課税の回避及び脱税の防止のための日本国とグレートブリテン及び北アイルランド連合王国との間の条約 - 財務省

That deemed interest may be taxed in that other Contracting State at a rate not to exceed the rate provided for in paragraph 2, unless the company is described in paragraph 3 in which case it shall be exempt from such taxation in that other Contracting State. 例文帳に追加

３(a)から(e)までに規定する者に該当する場合を除くほか、当該他方の締約国において、２に規定する率を超えない率により租税を課することができる。 - 財務省

AGREEMENT BETWEEN THE GOVERNMENT OF JAPAN AND THE GOVERNMENT OF THE HONG KONG SPECIAL ADMINISTRATIVE REGION OF THE PEOPLE’S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 例文帳に追加

所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国政府と中華人民共和国香港特別行政区政府との間の協定 - 財務省