「Taxation」に関連した英語例文の一覧と使い方(18ページ目) - Weblio英語例文検索

Having no ideological and political background, most of the destructive riots and uprisings simply aimed at requiring the relief from hardships of life, and demonstrating their displeasure against the taxation and conscription imposed anew, and all of them ceased in the end when suppressed by Edo bakufu, domains, or the Meiji government. 例文帳に追加

打ちこわしや一揆そのものは生活苦の改善や新規の徴税や徴兵に反対するものが中心であり、思想的・政治的な背景に欠くもので、最終的には幕府・諸藩・明治政府のいずれかの兵に鎮圧されて終わった。 - Wikipedia日英京都関連文書対訳コーパス

However, these revolts resulted in hindering the military action of the Edo bakufu and the domains, because the main targets of the revolts were directed to those who had been the authority of taxation until then, such as the Edo bakufu and the domains, as well as the people related to the authorities, such as village officers and chartered merchants. 例文帳に追加

だが、攻撃の主要な対象が今まで徴税を行ってきた幕府や諸藩及びこれと結びついた村役人・御用商人などに向かったことによって、結果的には幕府・諸藩の軍事行動の足を引っ張る結果となった。 - Wikipedia日英京都関連文書対訳コーパス

To provide a taxation accounting processor, an input screen and a corporation tax report draw-up program capable of simplifying the input of already paid amount of tax (interim paid amount) and preventing an input mistake and forgetting to input.例文帳に追加

法人税申告書作成時に法人地方税の既納付額（中間納付済額）の入力が簡単で、入力ミスや入力忘れを未然に防止できる税務会計処理装置、入力画面及び法人税申告書作成プログラムの提供。 - 特許庁

In addition, since, as seen above, the number of SMEs carrying out research and development that procure funds from angel investors is small (Fig. 2-5-4 [1]), the revitalizing of angel investment through the utilization of the special angel investment taxation and other systems is also presumably a key issue (Column 2-5-1).例文帳に追加

さらに、先に見たとおり、研究開発に取り組む中小企業はエンジェル投資家からの資金調達の実績も少ないことから（第2-5-4図①）、エンジェル税制等を活用したエンジェル投資の活性化も重要であろう（コラム2-5-1）。 - 経済産業省

3. A Member may not invoke Article XVII, either under this Article or Article XXIII, with respect to a measure of another Member that falls within the scope of an international agreement between them relating to the avoidance of double taxation.例文帳に追加

3. 加盟国は、自国と他の加盟国との間の二重課税の回避に関する国際協定の対象となる当該他の加盟国の措置に関し、この条又は次条の規定の下で第十七条の規定を援用することができない。 - 経済産業省

The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. 例文帳に追加

一方の締約国の企業が他方の締約国内に有する恒久的施設に対する租税は、当該他方の締約国において、同様の活動を行う当該他方の締約国の企業に対して課される租税よりも不利に課されることはない。この２の規定は、一方の締約国に対し、家族の状況又は家族を扶養するための負担を理由として当該一方の締約国の居住者に認める租税上の人的控除、救済及び軽減を他方の締約国の居住者に認めることを義務付けるものと解してはならない。 - 財務省

Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first- mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State in similar circumstances are or may be subjected. 例文帳に追加

一方の締約国の企業であってその資本の全部又は一部が他方の締約国の一又は二以上の居住者により直接又は間接に所有され、又は支配されているものは、当該一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、類似の状況にある当該一方の締約国の類似の他の企業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

Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first- mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State are or may be subjected. 例文帳に追加

一方の締約国の企業であってその資本の全部又は一部が他方の締約国の一又は二以上の居住者により直接又は間接に所有され、又は支配されているものは、当該一方の締約国において、当該一方の締約国の類似の他の企業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租税若しくはこれに関連する要件又はこれらよりも重い租税若しくはこれに関連する要件を課されることはない。 - 財務省

(4) The provisions of Article 47 and Article 48 of the Act on General Rules for National Taxes shall apply mutatis mutandis where a grace of tax payment is granted or is not granted. In this case, the phrase "paragraph (1) to paragraph (3) or paragraph (7) of the preceding Article" in Article 47(2) of the said Act shall be deemed to be replaced with "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

４　国税通則法第四十七条及び第四十八条の規定は、納税の猶予をする場合又は納税の猶予を認めない場合について準用する。この場合において、同法第四十七条第二項中「前条第一項から第三項まで又は第七項」とあるのは、「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

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes, regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 68-88-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 68-88-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax." 例文帳に追加

４　法第六十八条の八十八の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令第二十三条第一項の規定の適用については、同項中「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」とする。 - 日本法令外国語訳データベースシステム

Angel taxation in Japan, however, is only used for a small amount of investment. In 2006, the favorable tax treatment only applied to angel investments of a little less than 1,300 million yen. Even in 2005, when the all-time record was set, it failed to reach 2,500 million yen. Especially, recent records show investments the angel taxation appears to fluctuate just in line with changes in prices in the stock market. The linkage is believed to take place because the treatment of investment being deterred for the year when the equities are purchased (mentioned above in (a)) is linked to gains realized in the year from sale of stocks. 例文帳に追加

しかしながら、日本のエンジェル税制の利用状況は低調にとどまっている。本税制を利用したエンジェル投資は１８年度１３億円弱にとどまっており、過去最高を記録した平成１７年度においても２５億円弱に過ぎない。特に近年のエンジェル税制の利用実績を見ると、株式市場の株価動向に連動した動きを見せているが、これは、投資時点の投資額繰延措置（上記a））が当該年の株式譲渡益額とリンクしているためと考えられる。 - 経済産業省

(24) With respect to the application of the provisions of Article 155-8 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 68-89(1) of the Act apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 155-8(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 68-89(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-113(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable by Consolidated Corporations to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article))." 例文帳に追加

２４　法第六十八条の八十九第一項の規定の適用がある場合における法人税法施行令第百五十五条の八の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十八条の八十九第一項（連結法人の国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十八条の八十九第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令第三十九条の百十三第一項第一号（連結法人の国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」とする。 - 日本法令外国語訳データベースシステム

(4) With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies. 例文帳に追加

４　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、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

(15) With respect to the application of Article 155-16 of the Order for Enforcement of the Corporation Tax Act where the provisions of Article 68-88(3) of the Act shall apply, the term "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act" in the said Article shall be deemed to be replaced with "Article 81-6(1) or (2) (Calculation of the Amount of Contributions Expended by Consolidated Corporations to be Excluded from Deductible Expenses) of the Act or Article 68-88(3) (Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation;" and the term "Article 81-6(2) of the Act" in item (ii) of the said Article shall be deemed to be replaced with "Article 81-6(2) of the Act or Article 68-88(3) of the Act on Special Measures Concerning Taxation." 例文帳に追加

１５　法第六十八条の八十八第三項の規定の適用がある場合における法人税法施行令第百五十五条の十六の規定の適用については、同条中「第八十一条の六第一項又は第二項（連結法人の寄附金の損金不算入額の計算）」とあるのは「第八十一条の六第一項若しくは第二項（連結法人の寄附金の損金不算入額の計算）又は租税特別措置法第六十八条の八十八第三項（連結法人の国外関連者との取引に係る課税の特例）」と、同条第二号中「第八十一条の六第二項」とあるのは「第八十一条の六第二項又は租税特別措置法第六十八条の八十八第三項」とする。 - 日本法令外国語訳データベースシステム

To shift a consumption tax on a system, to obtain a right taxation certification and to dispense with excessive amount investment for every change of a consumption tax rate so as to cope with the present consumption tax and in preparation for the revision of the consumption tax rate anticipated in the future.例文帳に追加

現状の消費税への対応、および将来予想される消費税率の改訂に備え、システム上消費税の転嫁を可能にすると共に、正当な課税証明の取得を可能とし、かつ、消費税率変更の毎に過大な設備投資を不要とする。 - 特許庁

To provide an abstract dictionary edition method, an abstract dictionary editing program, and a computer-readable recording medium with its program recorded thereon for enabling a small-scaled company or an individual enterpriser without any professional accounting or taxation business knowledge to easily edit an abstract dictionary.例文帳に追加

専門的な会計・税務知識のない小規模法人や個人事業者が、摘要辞書の編集を簡単に行うことができる、摘要辞書編集方法、摘要辞書編集プログラム、及びプログラムを記録したコンピュータ読取可能な記録媒体の提供。 - 特許庁

To enable inversion of a consumption tax on a system, and acquisition of a right taxation certification, so as to cope with the present consumption tax and to prepare for revision of the consumption tax rate anticipated in the future, while eliminating an excessive equipment investment for every change in the consumption tax rate.例文帳に追加

現状の消費税への対応、および将来予想される消費税率の改訂に備え、システム上消費税の転嫁を可能にすると共に、正当な課税証明の取得を可能とし、かつ、消費税率変更の毎に過大な設備投資を不要とする。 - 特許庁

At the signing of the Convention between Japan and Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Convention”), Japan and Australia have agreed upon the following provisions, which shall form an integral part of the Convention. 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とオーストラリアとの間の条約（以下「条約」という。）の署名に当たり、日本国及びオーストラリアは、条約の不可分の一部を成す次の規定を協定した。 - 財務省

With reference to paragraph 1 of Article 25(Elimination of Double Taxation) of the Convention: For the purposes of the paragraph, the income tax and the petroleum resource rent tax referred to in sub paragraph b) of paragraph 1 of Article 2 of the Convention shall be treated as a unified tax on income. 例文帳に追加

条約第二十五条１（二重課税の除去）の規定に関し、同規定の適用上、条約第二条１(b)に規定する所得税及び石油資源使用税は、所得に対して一体として課される租税として取り扱われるものとする。 - 財務省

With reference to paragraph 1 of Article 28 (Exchange of Information) of the Convention: In the case of Australia, the term “taxes of every kind and description imposed on behalf of the Contracting States” means taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation. 例文帳に追加

条約第二十八条１（情報の交換）の規定に関し、オーストラリアについては、「両締約国が課するすべての種類の租税」とは、租税に関する連邦法に基づいて課されるすべての種類の租税のうち、税務長官が所掌するものをいう。 - 財務省

in the case of Portugal, the Minister of Finance, the Director General of Taxation(Director-Geral dos Impostos) or their authorised representative; and　in the case of Japan, the Minister of Finance or his authorised representative;and l) the term "business" includes the performance of professional services and of other activities of an independent character. 例文帳に追加

ポルトガルについては、財務大臣、税制局長又は権限を与えられたこれらの者の代理者 日本国については、財務大臣又は権限を与えられたその代理者 「事業」には、自由職業その他の独立の性格を有する活動を含む。 - 財務省

In the FY2002 tax reform, the government will introduce a consolidated taxation system and, as measures for SMEs, relax special additional tax on retained earnings of family (closely-held) corporations and reduce the taxable value of non-quoted stocks in calculating inheritance tax.例文帳に追加

平成十四年度税制改正においては、連結納税制度を創設するとともに、中小企業関係税制として、同族会社の留保金課税の軽減及び取引相場のない株式等について相続税の軽減措置等を講じることとしております。 - 財務省

In promoting fiscal structural reform, we believe that it is necessary to discuss the establishment of an ideal taxation system, the reform of the social security system and even the relationship between the national and local governments from a broad perspective, while at the same time bearing in mind the blueprint for the desirable Japanese economy and society.例文帳に追加

財政構造改革に当たっては、あるべき経済社会の姿を展望しつつ、望ましい税制の構築や社会保障制度改革、中央と地方との関係まで幅広く視野に入れて議論していく必要があると考えております。 - 財務省

To provide an abstract registration method, an abstract registration program, and a computer-readable recording medium with its program recorded thereon for enabling a small-scaled company or an individual enterpriser without any professional accounting or taxation business knowledge to easily execute registration or compilation in an abstract dictionary.例文帳に追加

専門的な会計・税務知識のない小規模法人や個人事業者が、摘要辞書への登録や編集を簡単に行うことができる、摘要登録方法、摘要登録プログラム、及びプログラムを記録したコンピュータ読取可能な記録媒体の提供。 - 特許庁

Article 296 The amount calculated pursuant to the method specified by a Cabinet Order prescribed in Article 169(v) (Tax Base of Income Tax in the case of Separate Taxation) of the Act shall be the amount listed in each of the following items for the case listed in the relevant item: 例文帳に追加

第二百九十六条　法第百六十九条第五号（分離課税に係る所得税の課税標準）に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。 - 日本法令外国語訳データベースシステム

Article 72-5 (1) Public notice pursuant to the provisions of Article 180, paragraph (5) (Special Provisions for Taxation on Income from Domestic Sources Received by Foreign Corporations That Have Permanent Establishments in Japan) of the Act shall be given by publishing matters listed in the items of the following paragraph in the Official Gazette. 例文帳に追加

第七十二条の五　法第百八十条第五項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の規定による公示は、次項各号に掲げる事項を官報に掲載して行うものとする。 - 日本法令外国語訳データベースシステム

Article 85 For the purpose of realizing proper execution of city planning, the State or local governments shall take taxation measures and other proper measures for promoting effective use and curbing speculative transactions of land in urbanization promotion areas. 例文帳に追加

第八十五条　国又は地方公共団体は、都市計画の適切な遂行を図るため、市街化区域内の土地について、その有効な利用の促進及びその投機的取引の抑制に関し、税制上の措置その他の適切な措置を講ずるものとする。 - 日本法令外国語訳データベースシステム

In Hita, MATSUKATA detected that huge amount of counterfeit bills of Dajokan-satsu (the government's paper money) were circulated, and after investigation, he revealed the domain-wide involvement of forging them in Fukuoka Domain, which was admired by Toshimichi OKUBO, and OKUBO's recommendation made him assume the posts of Minbu taijo (Senior Secretary of the Ministry of Popular Affairs) and chief of taxation. 例文帳に追加

日田で松方は大量の太政官札の偽札流通を発見して調査の末、福岡藩による藩ぐるみの偽札製造の事実を明らかにしたことで大久保利通の評価を得て、その推挙で民部大丞・租税権領に就任する。 - Wikipedia日英京都関連文書対訳コーパス

(2) In the case that the provision of the preceding paragraph shall apply, necessary matters concerning the application of the special provisions of the proviso of Article 4-2 and Article 4-3 of the Act on Special Measures concerning Taxation (Act No. 26 of 1957) and other provisions of that paragraph shall be specified by a Cabinet Order. 例文帳に追加

２　前項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）第四条の二及び第四条の三の規定の特例その他同項の規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

The double taxation problem has been around for quite some time, which, in the case of a company, is a problem of having its corporate income assessed for corporate income taxes and then assessed again for dividend taxes if it is used for dividend payment purposes. 例文帳に追加

この二重課税の問題は昔からございますが、これに鑑み、証券の軽減税率の延長を強く要望しているところでございまして、今後とも関係者のご理解が得られるように努力してまいりたいというふうに思っております。 - 金融庁

Jintozei (primitive taxes which were imposed individually) were the core financial resources in the tax system of Japan until around the 10th century, when the taxation system was converted from an individual tax imposition system to a land tax imposition system: this conversion was triggered by the collapse of the system of complete state ownership of land and citizens, after the managing system based on the family register and Keicho (the yearly tax registers) had collapsed. 例文帳に追加

日本の税体系は，10世紀頃の籍帳支配崩壊に伴う公地公民制の崩壊をうけて，課税が個別的人身賦課方式から土地賦課方式へ転換されるまで，人頭税を財源の中心とするものであった。 - Wikipedia日英京都関連文書対訳コーパス

As noted by some commentators, however, armed groups in the Covered Countries are financed and benefit from the extraction and illegal taxation of newly mined conflict minerals and their transport, not the use of recycled or scrap conflict minerals.例文帳に追加

しかし、一部の意見提出者が指摘したように、対象国における武装集団は、再生利用品もしくはスクラップ起源の紛争鉱物の使用からではなく、新たに採掘された紛争鉱物の採取と不法な課税およびその輸送から資金と利益を得ている。 - 経済産業省

as regards Australia, the Secretary of the Commonwealth Department responsible for the Acts specified in subparagraph 1(a) of Article 2 in relation to the application of those Acts, and the Commissioner of Taxation or an authorised representative of the Commissioner in relation to the application of the law specified in subparagraph 1(b) of Article 2;例文帳に追加

オーストラリアについては、同条１(a) に掲げる法律の適用に関しては、これらの法律に責任を有する連邦の省の次官、及び同条１(b) に掲げる法制の適用に関しては、税務長官又は権限を与えられたその代理者 - 厚生労働省

The management information server device 30 stores financial data and/or taxation data of digital format prepared based on vouchers a customer has so that these data may be browsed both with the customer terminal machine 20 for customer use and with the terminal machine 10 for office use.例文帳に追加

経営情報サーバ装置３０は、少なくとも、顧客が所持する証憑に基づいて作成されたディジタル形式の財務データ及び／又は税務データを、顧客用端末機２０及び事務所用端末機１０の双方によって閲覧可能な状態に保存する。 - 特許庁

Introduction of arbitration systems is expected to help alleviate the issue of prolonged consultations and ensure that double taxation does not occur. It is an effective tool to mitigate the risks facing taxpayers, so it is necessary to promote the introduction of arbitration systems for our tax treaties from now on.例文帳に追加

仲裁制度の導入により、相互協議の長期化等の防止や二重課税の確実な解消が期待でき、納税者の課税リスクを軽減する有効な手段であり、今後、各国との租税条約において導入をすすめていくことが必要。 - 経済産業省

In particular, according to the plan, tariffs within the region will be removed by 2015, services, investment, and movements of capital and people will be liberalized, and harmonization of systems will be promoted in such areas such competition policies, consumer protection, intellectual property rights, taxation system and electric commerce.例文帳に追加

具体的には、2015 年までに域内での関税が撤廃される他、サービスや投資、資本や人の移動も自由化され、競争政策や消費者保護、知的所有権や税制、電子商取引といった分野でも制度の調和が進められることとなる予定である。 - 経済産業省

The impasse at the Third Ministerial Conference in 1999 delayed agreement on the handling of the taxation moratorium. The Fourth Ministerial Conference in Doha, Qatar in November 2001, however, officially announced that the moratorium would be extended until the Fifth Ministerial.例文帳に追加

この関税不賦課のモラトリアムの取り扱いについては、1999年の第３回WTO閣僚会議が決裂した結果、合意がない状態が続いていたが、2001年11月のカタール・ドーハでの第４回WTO閣僚会議において、第５回閣僚会議までの延長が宣言された。 - 経済産業省

Although the September, 2003 Fifth Ministerial Conference in Cancun collapsed and the taxation moratorium was not extended, parties agreed during the July 2004 General Council meeting that the moratorium would be extended until the Ministerial Conference in Hong Kong scheduled for the end of 2005.例文帳に追加

しかしながら、その後、2003年９月のカンクンでの第５回閣僚会議が決裂し、この関税不賦課のモラトリアムは延長されていなかったが、2004年７月末の一般理事会合意により2005年末の香港閣僚会議までモラトリアムは延長されることで合意された。 - 経済産業省

According to the questionnaire survey of the Japan Economic Foundation, as a demand for the preparation of the macroeconomic environment, many companies replied that the stabilization of the exchange rate, induced policy and taxation system revision such as corporation tax reduction are necessary (Figure 3-1-4-6).例文帳に追加

財団法人国際経済交流財団のアンケート調査によると、マクロ経済環境の整備に対する要望として、為替の安定化、政策誘導や法人税減税等の税制改正の必要があると回答した企業が多かった（第3-1-4-6 図）。 - 経済産業省

enterprises of Kuwait, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of Japan, shall not be subjected in Kuwait to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of any state other than the Contracting States are or may be subjected. 例文帳に追加

クウェートの企業であってその資本の全部又は一部が日本国の一又は二以上の居住者により直接又は間接に所有され、又は支配されているものは、クウェートにおいて、租税又はこれに関連する要件であって、その資本の全部若しくは一部が両締約国以外の国の一若しくは二以上の居住者により直接若しくは間接に所有され、若しくは支配されている類似の他の企業に課されており、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

Article 19 Pursuant to the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), special provisions for taxation shall be applied to machines, equipment, buildings and equipment attached thereto which have been newly acquired, manufactured or constructed by an approved business operator establishing new business facilities who has established a new business facilities in accordance with the approved plan for establishing new business facilities and who has established, in an agreed cluster zone, new facilities or equipment to be used for designated cluster industries falling under those listed as follows: 例文帳に追加

第十九条　承認企業立地計画に従って企業立地を行う承認企業立地事業者であって、同意集積区域内において指定集積業種のうち次に掲げるものに属する事業のための施設又は設備を新設したものが、当該新設に伴い新たに取得し、又は製作し、若しくは建設した機械及び装置並びに建物及びその附属設備については、租税特別措置法（昭和三十二年法律第二十六号）で定めるところにより、課税の特例の適用があるものとする。 - 日本法令外国語訳データベースシステム

(2) With regard to the application of the provision of Article 23(1) of the Corporation Tax Act to the trust corporation for a special investment trust, the phrase "received by a domestic corporation" in Article 23(1) of the said Act shall be deemed to be replaced with "received by a domestic corporation (excluding a trust corporation prescribed in Article 4-7 (Application of This Act to Trust Corporations, etc.) for the special investment trust prescribed in Article 68-3-3(1) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Trust Corporations for Special Investment Trusts) (limited to a special investment trust that satisfies the requirements listed in Article 68-3-3(1)(i)(b) or (c)))". 例文帳に追加

２　特定投資信託に係る受託法人に対する法人税法第二十三条第一項の規定の適用については、同項中「内国法人が受ける」とあるのは、「内国法人（租税特別措置法第六十八条の三の三第一項（特定投資信託に係る受託法人の課税の特例）に規定する特定投資信託（同項第一号ロ又はハに掲げる要件を満たすものに限る。）に係る第四条の七（受託法人等に関するこの法律の適用）に規定する受託法人を除く。）が受ける」とする。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 66-4-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 66-4-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax." 例文帳に追加

４　法第六十六条の四の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令（昭和三十七年政令第百三十五号）第二十三条第一項の規定の適用については、同項中「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」とする。 - 日本法令外国語訳データベースシステム

Securities taxation system has been longtime issue, but the FSA has not yet decided on what we discuss at the Government Tax Commission this year. I believe that many must have been ready for in this field. In addition to trading securities as briskly as possible, it is also necessary to keep transparency that is fair in the securities market, it being a market. I believe from those standpoints that the taxation system should be discussed. 例文帳に追加

証券について税制といいますと、これは新しくて古い話でございますが、私としてはまだ正式な今度の税制調査会に臨む金融庁の態度というのは、まだ正式には決めていないというふうに、いろいろ水面下でやっているのだろうと思いますけれども、聞いておりますけれども、やっぱりできるだけ証券取引が活発になるように、それと同時にきちっと証券市場ですから、当然市場ですから公正公平な透明感も必要ですし、そういった意味で税制を考えていく必要があるのではないかと思っています。 - 金融庁

(30) With respect to the application of the provisions of Article 22 of the Order for Enforcement of the Corporation Tax Act in the case where the provisions of Article 66-5(1) of the Act shall apply, the term "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year" in Article 22(1) of the said Order shall be deemed to be replaced with "the sum of the amount of interest on liabilities prescribed in the said paragraph to be paid for the relevant business year (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph" in paragraph (2) of the said Article shall be deemed to be replaced with "the sum of the amount of interest on liabilities that a domestic corporation set forth in the said paragraph pays for the business year set forth in the said paragraph (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) (Special Provisions for Taxation on Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc.) of the Act on Special Measures Concerning Taxation, such sum shall be the remaining amount after deducting the said amount);" the term "the amount listed in item (i)" in paragraph (1) and paragraph (2) of the said Article shall be deemed to be replaced with "the amount listed in item (i) (where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, such amount shall be the remaining amount after deducting the amount equivalent to the amount exceeding the average balance of liabilities prescribed in Article 39-13(1)(i) (Calculation of the Amount of Interest on Liabilities, etc. Payable to Foreign Controlling Shareholders, etc. to be Excluded from Deductible Expenses) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957) (including the cases where it is applied by replacing the terms under the provisions of paragraph (9) of the said Article) (in the case where the provisions of paragraph (1) of the said Article are applied by replacing the terms under the provisions of paragraph (2) of the said Article, after deducting the amount equivalent to the amount exceeding the average balance of the total liabilities prescribed in the said item which is applied by replacing the terms under the provisions of paragraph (2) of the said Article));" the term "(hereinafter referred to as the 'sum of" in paragraph (3) of the said Article shall be deemed to be replaced with "(where there is any amount that shall not be included in deductible expenses pursuant to the provisions of Article 66-5(1) of the Act on Special Measures Concerning Taxation, the remaining amount after deducting the said amount; hereinafter referred to as the 'sum of"; and the term "paragraph (4)(i) of the said Article" in the said paragraph shall be deemed to be replaced with "Article 23(4)(i) of the Act." 例文帳に追加

３０　法第六十六条の五第一項の規定の適用がある場合における法人税法施行令第二十二条の規定の適用については、同条第一項及び第二項中「の額の合計額」とあるのは「の額の合計額（租税特別措置法第六十六条の五第一項（国外支配株主等に係る負債の利子等の課税の特例）の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額）」と、「第一号に掲げる金額の」とあるのは「第一号に掲げる金額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、租税特別措置法施行令（昭和三十二年政令第四十三号）第三十九条の十三第一項第一号（国外支配株主等に支払う負債の利子等の損金不算入額の計算）（同条第九項の規定により読み替えて適用する場合を含む。）に規定する平均負債残高超過額に相当する金額（同条第二項の規定により同条第一項の規定を読み替えて適用する場合にあつては、同条第二項の規定により読み替えて適用する同号に規定する総負債平均負債残高超過額に相当する金額）を控除した残額）の」と、同条第三項中「合計額（以下」とあるのは「合計額（租税特別措置法第六十六条の五第一項の規定により損金の額に算入されない金額がある場合には、当該金額を控除した残額。以下」と、「同条第四項第一号」とあるのは「法第二十三条第四項第一号」とする。 - 日本法令外国語訳データベースシステム