「pension income」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

The Employee Retirement Income Security Act (ERISA) stipulates unified provisions for the design and administration of private-sector pension plans and benefit plans, and was enacted in the US in 1974. 例文帳に追加

米国において１９７４年に制定された、企業年金制度や福利厚生制度の設計や運営を統一的に規定する Employee Retirement Income Security Act（従業員退職所得保障法）。 - 金融庁

(a) Pension listed in Article 161(viii)(b) (Domestic Source Income): The amount that remains after deducting, from the amount of pension to be paid, the amount calculated by multiplying 60,000 yen by the number of months corresponding to the said amount of pension to be paid 例文帳に追加

イ　第百六十一条第八号ロ（国内源泉所得）に掲げる年金　その支払われる年金の額から六万円にその支払われる年金の額に係る月数を乗じて計算した金額を控除した残額 - 日本法令外国語訳データベースシステム

(i) Guarantee of income that forms the economic base for an independent life (such as employment measures, employment insurance, pension, public assistance system)例文帳に追加

① 「自立した生活の経済的基盤となる所得の保障」（雇用政策、雇用保険や年金保険、生活保護制 度等） - 厚生労働省

Guarantee of income until the age when people start receiving their pension benefits by extending the period of unemployment insurance for the elderly.例文帳に追加

高齢者の失業保険期間を延長することで、年金受給開始年齢まで所得保証を行うこと。 - 経済産業省

The public pension plan supports about 70 percent of Its 2,989,000 yen average yearly income (2007) of the elderly household (composing only of 65 year old or older person, or the households including no older than 18-year-old ), about 60 percent of the home that has received the public pension plan lives only by the public pension plan, and public pension system is a main pillar of the income security at old age.例文帳に追加

高齢者世帯（65歳以上の者のみで構成するか、又はこれに18歳未満の者が加わった世帯をいう。）の所得（2007（平成19）年では平均298．9万円）の約７割を公的年金が支えており、公的年金を受給している世帯の約６割は公的年金のみで生活しており、公的年金制度は老後の所得保障の主柱となっている。 - 厚生労働省

In the United Kingdom and Australia, the infrastructure business is seen as an attractive target for pension fund investments owing to the stable income it generates.例文帳に追加

また、英国や豪州では、年金基金の運用先としてインフラ事業が安定的収益を生むとして注目され、 - 経済産業省

This function stabilizes people’s lives by transferring income between individuals and households (e.g., public assistance system, public pension system).例文帳に追加

所得を個人や世帯の間で移転させることにより、国民の生活の安定を図る機能（生活保護制度、公的年金制度等）。 - 厚生労働省

operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income for the benefit of other pension funds or pension schemes 例文帳に追加

主として退職年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金若しくは年金計画の利益のために所得を取得することを目的として運営されること。 - 財務省

funds or schemes established as the pension or retirement benefits systems implemented under the following laws in Japan; National Pension Law; Employees’ Pension Insurance Law; The Law Concerning Mutual Aid Association for National Public Officials; The Law Concerning Mutual Aid Association for Local Public Officials and Personnel of Similar Status; The Law Concerning Mutual Aid for Private School Personnel; Coal-Mining Pension Fund Law; Defined-Benefit Corporate Pension Law; Defined-Contribution Pension Law; Farmers’ Pension Fund Law; Corporate Tax Law; Small and Medium Enterprises Retirement Allowance Mutual Aid Law; Small Enterprise Mutual Relief Projects Law; Cabinet Order of Income Tax Law. 例文帳に追加

日本国の次に掲げる法令の規定に従って実施される年金制度又は退職手当に関する共済制度として設立される年金基金又は年金計画、国民年金法、厚生年金保険法、国家公務員共済組合法、地方公務員等共済組合法、私立学校教職員共済法、石炭鉱業年金基金法、確定給付企業年金法、確定拠出年金法、独立行政法人農業者年金基金法、法人税法、中小企業退職金共済法、小規模企業共済法、所得税法施行令。 - 財務省

Article 10-2 A foreign corporation which performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations) shall, in addition to corporation tax imposed pursuant to the provision of Article 9 (Scope of Taxable Income of Foreign Corporations), have corporation tax imposed on its retirement pension fund with respect to the retirement pension fund for each business year. 例文帳に追加

第十条の二　第百四十五条の三（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行う外国法人に対しては、第九条（外国法人の課税所得の範囲）の規定により課する法人税のほか、各事業年度の退職年金等積立金について、退職年金等積立金に対する法人税を課する。 - 日本法令外国語訳データベースシステム

We will also strengthen measures to collect national pension premiums, including improvement of the environment in order to make payments easier, encouragement of payments by telephone or direct visits, and compulsory collection from high-income earners.例文帳に追加

納めやすい環境の整備や電話・訪問等による納付督励の強化、高所得者への強制徴収の徹底などの国民年金保険料収納対策の強化を図る。 - 厚生労働省

To provide a method for notifying a message for notifying a message while being interlocked with the payment of insurance when the insurance of an income assurance insurance or the like is continuously paid as a pension.例文帳に追加

収入保障保険等で保険金が年金として継続的に支払われる場合に、保険金の支払に連動してメッセージを通知することができるメッセージの通知方法を提供する。 - 特許庁

(5) If the applicant and the close relative living in one common household with him have an income not considered as work-related income or pension (e. g. scholarship, benefits related to education, provisions based on social insurance, unemployment allowance, other regular pecuniary benefits, withdrawal of business, letting out of real estate, interest income, exchange gain, dividend income), the postal certificate, bank account statement, cashier's certificate of these incomes or other documents suitable for certifying the income shall be attached.例文帳に追加

(5) 請求人及び世帯を一にする近親者に，働いて得た収入又は年金とみなされない収入(例えば，奨学金，教育関連の給付金，社会保障支給，失業手当，その他の定期的な金銭的給付，事業撤退，不動産賃貸，利子収入，為替利得，配当収入)がある場合は，郵便証明書，銀行口座明細書，出納係によるこれらの収入の証明書又は収入を証明するに相応しい他の書類を添付しなければならない。 - 特許庁

Social security benefits expenditure which is people's contribution and payment excluding income from managed pension funds were \\84.8 trillion in FY 2005. Insurance premiums accounted for 65%, and taxes 35% (Chart 1-3-3).例文帳に追加

社会保障給付費等を賄う財源の構成を見ると、積立金の運用収入等を除く国民の拠出・負担は、 2005年度で84.8兆円となっており、うち、保険料が65％、税が35％となっている（図表1－3－ 3）。 - 厚生労働省

(2) A foreign corporation shall be liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138 (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation), when it accepts the position of trustee of a trust subject to corporation taxation or when it performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations). 例文帳に追加

２　外国法人は、第百三十八条（国内源泉所得）に規定する国内源泉所得を有するとき（外国法人である公益法人等又は人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。）、法人課税信託の引受けを行うとき又は第百四十五条の三（外国法人に係る退職年金等積立金の額の計算）に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。 - 日本法令外国語訳データベースシステム

g) the term “pension fund” means any person that: (i) is established under the law of a Contracting State; and (ii) is operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income, profits or gains for the benefit of other pension funds. 例文帳に追加

「年金基金」とは、次の(i)及び(ii)に規定する要件を満たす者をいう。(i)一方の締約国の法令に基づいて設立されること。(ii)主として退職年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は他の年金基金の利益のために所得、利得若しくは収益を取得することを目的として運営されること。 - 財務省

The national average of the total pension amount as a percentage of prefectural income increased significantly from 6.3% in 1996 to 10.1% in FY 2005, indicating an increased role of pensions in the alderfly's regional life (Chart 1-4-5).例文帳に追加

県民所得に占める年金総額の割合は、全国計で1996（平成8）年度の6.3％から2005（平成17）年度の10.1％へと大きくなっており、地域における高齢者の生活に果たす年金の役割は増大している（図表1－4－5）。 - 厚生労働省

(4) To the request for the exemption or for the deferment, an income certificate of the applicant and of his close relatives under the Civil Code (hereinafter referred to as "close relatives") living in a common household with him, issued not earlier than thirty days by the employer, or in case of pensioners ? instead of or besides the income certificate issued by the employer ? the last month's pension slip (postal certificate) or, in case of transferring the pension to a bank account, the last month's bank account statement shall be enclosed.例文帳に追加

(4) 免除及び猶予の請求には，請求人及び請求人と世帯を一にする民法上の近親者(以下「近親者」という)の収入証明書であって，30日以内に雇用者が交付したもの，又は年金生活者の場合は，雇用者が交付する収入証明書に代えて又はこれに加えて，最近月の年金票(郵便証明書)若しくは年金の銀行口座振込の場合は，最近月の銀行口座明細書を同封しなければならない。 - 特許庁

To provide a system for judging a business plan in the future by taking pensions, held real estate and the property or debt of subsidiaries into a balance sheet or income statement, performing trial balancing of the balance sheet or income statement in the future for each kind of pension operation or real estate operation and supporting the business of an entire group enterprise.例文帳に追加

貸借対照表や損益計算書に年金や保有不動産、子会社の資産や負債等を取り込んで将来の経営計画を判断し、年金運用や不動産運用の種類毎に将来の貸借対照表や損益計算書を試算するととににグループ企業全体の経営支援を行うシステムを提供する。 - 特許庁

In Japan, household incomes from the start have been at a low level and because globalization has further decreased the labor distribution ratio it is important to further strengthen the income distribution structure by expanding investment income, such as interest and dividends, as well as through more effective management of pension funds, which are the source of funds for social benefits.例文帳に追加

我が国では、家計所得の水準がそもそも低く、またグローバル化の進展に伴って労働分配率も低下していることから、利子・配当等投資所得を拡大するとともに社会給付の原資となる年金基金の運用を効率化することで、所得分配構造をより堅固なものにしていくことが重要である。 - 経済産業省

The server computer 6 extracts a plurality of exemption sections and grace sections in which the applicant satisfies conditions on the basis of the read household information and income information, and the conditions to the plurality of exemption sections and grace sections of pension stored in the storing part.例文帳に追加

読み出した世帯情報、所得情報、並びに、記憶部に記憶した年金の複数の免除区分及び猶予区分に対する条件に基づき、申請者が条件を満たす複数の免除区分及び猶予区分を抽出する。 - 特許庁

As explained in Section 2, the degree of home bias in the financial assets in Japan is high, and it is also important to increase the investment in Asia made by institutional investors such as investment trusts, pension funds, and insurance companies in order to earn income from overseas investment.例文帳に追加

第2節で見たように我が国金融資産のホームバイアスが高い中、家計も含めて対外投資による収益を得るためには、投資信託、年金基金、保険会社など機関投資家のアジア向け投資を積極化することも重要である。 - 経済産業省

(7) For the purposes of paragraph (3) the applicant may present in the request, besides the documents suitable for certifying his income or pension, other circumstances (disaster, illness, etc.) upon which it can be established that the subsistence of the natural person and his dependents is endangered.例文帳に追加

(7) (3)の適用上，請求人は，自らの収入又は年金を証明するに相応しい書類のほかに，当該自然人及び扶養家族の生活が危険に曝されていることを立証できる他の事情(災害，病気等)を，請求において提示することができる。 - 特許庁

(2) The pension system set forth in the preceding paragraph shall have as its purpose the provision of an income necessary to enable the person concerned and his/her immediate dependents at the time of his/her retirement or death to maintain thereafter a standard of living appropriate to the conditions prevailing at the time of retirement or death. 例文帳に追加

２　前項の年金制度は、退職又は死亡の時の条件を考慮して、本人及びその退職又は死亡の当時直接扶養する者のその後における適当な生活の維持を図ることを目的とするものでなければならない。 - 日本法令外国語訳データベースシステム

the term “pension fund or pension scheme” means any plan, scheme, fund, trust or other arrangement that is: (i) established under the laws of a Contracting State; (ii) operated principally to administer or provide pensions, retirement benefits or other similar remuneration or to earn income or gains for the benefit of one or more such arrangements; and (iii) exempt from tax in that Contracting State with respect to income or gains derived from activities described in clause (ii) of this subparagraph. 例文帳に追加

「年金基金又は年金計画」とは、次の(i)から(iii)までに掲げる要件を満たす計画、基金、信託財産その他の仕組みをいう。(i)一方の締約国の法令に基づいて設立されること。(ii)主として退職年金、退職手当その他これらに類する報酬を管理し、若しくは給付すること又は一若しくは二以上の仕組みの利益のために所得若しくは収益を取得することを目的として運営されること。(iii) (ii)にいう活動に関して取得する所得又は収益につき当該一方の締約国において租税を免除されること。 - 財務省

With reference to subparagraph (m) of paragraph 1 of Article 3 of the Convention: A pension fund or pension scheme shall be treated as exempt from tax on income derived with respect to the activities described in clause (ii) of that subparagraph even though it is subject to the tax stipulated in Articles8 or 10-3 of the Corporation Tax Law (Law No. 34 of 1965) of Japan or paragraph 1 of Article 20 of its supplementary provisions 例文帳に追加

条約第三条１(m)に関し、年金基金又は年金計画は、日本国の法人税法（昭和四十年法律第三十四号）第八条若しくは第十条の三又は同法附則第二十条第一項に規定する租税が課される場合においても、条約第三条１(m)(ii)にいう活動に関して取得する所得につき租税を免除される者として取り扱われる。 - 財務省

(2) Only those natural persons are entitled to exemption and deferment who can certify that their income (wage, pension, other regular financial allowance) does not exceed the standard prescribed lowest wage (minimal wage) and have no assets other than what is necessary for subsistence and furnishing. Exemption shall be granted to any person who receives a regular social aid, without verifying his income and financial standing.例文帳に追加

(2) 免除及び猶予を受ける権原を有するのは，自らの収入(賃金，年金，その他定期的な金融手当)が所定の最低水準賃金(最低賃金)に満たず，かつ，必要最低限の生活の糧及び家財以外の資産を有さないことを証明できる自然人のみである。定期的に生活保護を受けている者は，自らの収入及び金融状態を検証することなく，免除を受けられる。 - 特許庁

With reference to subparagraph (k) of paragraph 1 of Article 3 of the Convention: It is understood that a pension fund or pension scheme shall be treated as exempt from tax on income derived with respect to the activities described in clause (ii) of that subparagraph even though it is subjected to the tax stipulated in Article 8 or 10-2 of the Corporation Tax Law (Law No. 34 of 1965) of Japan or paragraph 1 of Article 20 of its supplementary provisions. 例文帳に追加

条約第三条１(k)の規定に関し、年金基金又は年金計画は、日本国の法人税法（昭和四十年法律第三十四号）第八条若しくは第十条の二又は同法附則第二十条第一項に規定する租税が課される場合においても、条約第三条１(k)(ii)に規定する活動に関して取得する所得につき租税を免除される者として取り扱われることが了解される。 - 財務省

Certainly, elderly people hold about 60% of financial assets owned by Japanese individuals, worth 1,500 trillion yen, or 2.9 times as large as Japan's GDP. In particular, elderly people hold 70% of overall stock investment trusts. From the viewpoint of elderly people, financial investment is becoming increasingly important as a "second pension plan," as their interest income is declining while the ratio of dividend income to their family income is rising. We are considering tax revision from this viewpoint. 例文帳に追加

それから高齢者につきましては、確かに今、個人の金融資産1,500兆円、GDPの2.9倍にあたるわけでありますが、その資産につきまして、高齢者が6割を保有している、特に、株式投資信託でいいますと7割を保有しているとこういう現状もありますが、同時に、高齢者の側に立って見ますと、今の利子所得が減少する一方で、家計における配当所得の割合というのが増加しているわけであり、まさに高齢者にとっては、これが「第二の年金」としての重要性が高まっていると、こういう観点を考えております。 - 金融庁

Article 144 The provisions of Article 68 (Credit for Income Tax in the case of Domestic Corporations) shall apply mutatis mutandis in the case where a foreign corporation receives, in each business year, payment of domestic source income listed in each item of Article 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item, on which income tax shall be imposed pursuant to the provisions of the Income Tax Act (excluding a dividend, etc. listed in Article 161(v) of the said Act (Dividend, etc. Received from Domestic Corporations) and which is specified by a Cabinet Order). In this case, the phrase "amount of income tax" in Article 68(1) shall be deemed to be replaced with "amount of income tax (in the case of income tax collected pursuant to the provision of Article 212(1) of the Income Tax Act (Withholding Liability Regarding Income of Nonresidents or Foreign Corporations) with respect to the consideration listed in Article 161(ii) of the said Act (Domestic Source Income), the amount equivalent to a salary, remuneration or pension listed in Article 161(viii) of the said Act that shall be deemed, pursuant to the provision of Article 215 of the said Act (Special Provisions for Withholding at Source of Salary, etc. Paid to Nonresidents for Providing Personal Services), to have been collected pursuant to the provision of Article 212(1) of the said Act shall be deducted)"; the phrase "interest and dividend, etc." in Article 68(2) shall be deemed to be replaced with "the relevant domestic source income." 例文帳に追加

第百四十四条　第六十八条（内国法人に係る所得税額の控除）の規定は、外国法人が各事業年度において第百四十一条各号（外国法人に係る法人税の課税標準）に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得で所得税法　の規定により所得税を課されるもの（同法第百六十一条第五号　（内国法人から受ける配当等）に掲げる配当等で政令で定めるものを除く。）の支払を受ける場合について準用する。この場合において、第六十八条第一項中「所得税の額」とあるのは「所得税の額（所得税法第百六十一条第二号　（国内源泉所得）に掲げる対価につき同法第二百十二条第一項　（非居住者又は外国法人の所得に係る源泉徴収義務）の規定により徴収された所得税については、その額のうち、同法第二百十五条　（非居住者の人的役務の提供による給与等に係る源泉徴収の特例）の規定により同項　の規定による徴収が行われたものとみなされる同法第百六十一条第八号　に掲げる給与、報酬又は年金に対応する部分の金額を除く。）」と、同条第二項　中「利子及び配当等」とあるのは「当該国内源泉所得」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

With regard to income security and employment of the elderly generation, the government will construct a sustainable pension system that provides peace of mind and foster the employment of the elderly. For people needing social support, including persons with disabilities, fatherless families, and recipients of public assistance, the government is implementing various support measures.例文帳に追加

高齢期における所得確保と就労については、持続可能で安心できる年金制度を構築し、高年齢者 の雇用を促進していくとともに、障害者、母子家庭、生活保護受給者といった社会的支援を必要とする人々については、各種支援を推進しているところである。 - 厚生労働省

Tax measures related to securities investment tend to invite accusations of, and fuel concern about, a preferential treatment of the wealthy. In reality, however, 70% of the people investing in stocks, stock investment trusts and other similar financial products have an annual income of less than 5 million yen. Also, households with an annual income of less than 5 million yen have been increasing their investments recently. In this sense, expanding the class of small-lot investors and supporting elderly people, for whom dividend income is becoming increasingly important as a "second pension plan," will be two major pillars. 例文帳に追加

証券税制につきましては、どうしても「金持ち優遇にあたらないか」というご批判なりご懸念が出るところでありますが、実際問題で申し上げると、株式、それから投資信託等の投資家、これは7割が年収500万円未満の方であり、特に最近で申し上げると、投資を増やしているのも同じ年収500万円未満の世帯ということになってきますので、そういった意味も含めて、小口の投資家を増やしていく、それから、「第二の年金」として配当所得等が特に重要になっている高齢者への対策を取る、これが二つの大きな柱ということになってまいります。 - 金融庁

With a greater focus on poor people, the IDB should, for instance, work more intensively on the introduction and provision of know-how for the reform of delayed social security programs, such as medical services and pension systems, the improvement of the basic infrastructure required to promote economic activities and a better life in rural and poor areas, and also other various reforms that strives to amend income disparities. 例文帳に追加

具体的には、貧困層によりフォーカスして、例えば、遅れている医療・年金等社会保障制度の導入や改革に向けてのノウハウの提供や、地方や貧困地帯での経済活動及び生活向上を促進する基礎的インフラの整備、所得格差の是正に向けた諸改革に集中的に取り組むべきです。 - 財務省

The Gini coefficients of the elderly are relatively high compared with other age brackets. Since the population of the elderly, an age group with wider income disparities than other age brackets, is expected to increase, the government should continue to promote measures to secure the economic base of older people, such as a sustainable pension system that provides peace of mind.例文帳に追加

高齢者のジ二係数は、他の年齢階級に比べて高い水準となっており、今後、所得格差が他の年齢階級に比べて高い水準となっている高齢者の増大に伴い、引き続き、持続可能で安心できる年金制度など、高齢期の経済的基盤を確保するための施策を推進していく必要がある。 - 厚生労働省

Qualified recipients for Surviving Family (Compensation) Pension are spouse, child, parent, grandchild, grandparent and sibling of the worker who depended on the worker’s income for their livelihood at the time of death, however for surviving family other than the wife the individuals must be above or below set ages or suffering from certain disabilities at the time of the worker’s death to be eligible.例文帳に追加

遺族（補償）年金の受給資格者となるのは、労働者の死亡当時その者の収入によって生計を維持していた配偶者・子・父母・孫・祖父母・兄弟姉妹ですが、妻以外の遺族については、労働者の死亡の当時に一定の高齢、または年少であるか、一定の障害の状態にあることが必要です。 - 厚生労働省

As of today, Microfinance developed and started offering services of “micro-credit”, small loans, and “microfinance” which means saving, insurance, pension and money transfer services. As a new financing scheme, microfinance is increasing its importance for small businesses, individuals and entrepreneurs who belong to the poor and low-income group to start businesses and for financial organizations that provide services.例文帳に追加

現在では、小口融資としての「マイクロクレジット」から、貯蓄や保険、年金、送金サービスなども含めた「マイクロファイナンス」に発展してきており、貧困層・低所得層に属する個人・起業家や小規模企業がビジネスを行う上で、また、サービスを提供する金融機関にとって、新たな融資のあり方として重要性を高めている。 - 経済産業省

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund. 例文帳に追加

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

Article 203 A Municipality, when it determines it necessary with regard to an Insurance Benefit or an insurance premium, with respect to the property or income condition of said Insured Person, the spouse of said Primary Insured Person, the householder of said family where said Primary Insured Person resides, or other person who belong to said family, or with regard to the payment status of an Old Age, etc., Pension Benefit to an Insured Person, may request the submission of necessary documents or to submit other materials of a post office or other public agency, or the employer of said pension insurer, or request the submission of a report from a bank, trust company, and other institutions, or said employer of said Insured Person, or other relevant person. 例文帳に追加

第二百三条　市町村は、保険給付及び保険料に関して必要があると認めるときは、被保険者、第一号被保険者の配偶者若しくは第一号被保険者の属する世帯の世帯主その他その世帯に属する者の資産若しくは収入の状況又は被保険者に対する老齢等年金給付の支給状況につき、郵便局その他の官公署若しくは年金保険者に対し必要な文書の閲覧若しくは資料の提供を求め、又は銀行、信託会社その他の機関若しくは被保険者の雇用主その他の関係人に報告を求めることができる。 - 日本法令外国語訳データベースシステム

A breakdown by asset type shows that cash and deposits account for a very large portion, 52% of these assets, while the ratio of stocks and investment trusts remain low, around 9%. One notable thing when we look at these assets by type of asset holder is that the size of the younger generations' investment in stock investment trusts, as well as the size of their overall financial assets, is small. This underscores the importance of encouraging the buildup of financial assets for the future from a long-term perspective. Another notable thing is that elderly people account for 70% of the people investing in stock investment trusts. As family interest income has decreased in recent years while dividend income has increased, financial investment is becoming increasingly important as a "second pension plan." 例文帳に追加

また、この個人金融資産の保有者という観点から見てみますと、一つは若年層による株式投資信託の保有が少額で、金融資産残高も少ないということがございますので、長期的な観点から将来のための資産形成を促すということの重要性、それからもう一つ、高齢者による株式投資信託の割合の保有割合が全体の7割を占めるということで、更に近年、家計の利子所得が減少する一方で配当所得が増加するといったこともあり、いわば「第二の年金」としての重要性も高まっているという状況があろうかと思います。 - 金融庁

I also read in today's newspaper about the double taxation on pension-type life insurance benefits that had been assessed for both inheritance and income taxes, but I have not – at least not in my person – received any official account from the Ministry of Finance yet. However, we are hoping to take proper steps in view of user protection, at the same time that we respect the Supreme Court's ruling and other similar matters. 例文帳に追加

今日の新聞で、私も相続税と所得税、二重課税、年金型の生命保険ということは読んでいますけれども、まだきちんと財務省から少なくとも私のところには正式に話が来ていませんから、そこら辺を含めて、利用者保護の観点から、これは最高裁判所の判決といったことも尊重しながら、きちんと利用者の方々に、利用者保護の立場からもやっていきたいというふうに思っております。 - 金融庁

under the laws of the United Kingdom, employment related arrangements (other than a social security scheme) approved as retirement benefit schemes for the purpose of Chapter I of Part XIV of the Income and Corporation Taxes Act 1988, personal pension schemes approved under Chapter IV of Part XIV of that Act and schemes approved under Part 4 of the Finance Act 2004. 例文帳に追加

英国の法令に基づいて設立される年金基金又は年金計画（千九百八十八年所得及び法人税法第十四部第一章の規定に基づき退職手当に関する制度として承認された雇用に関する仕組み（社会保障制度に基づくものを除く。）、同法第十四部第四章の規定に基づき承認された個人年金に関する計画及び二千四年財政法第四部の規定に基づき承認された計画） - 財務省

1. With reference to clause (iii) of subparagraph m) of paragraph 1 of Article 3 of the Convention, it is understood that a pension fund shall be treated as exempt from tax on income derived with respect to the activities described in clause (ii) of that subparagraph even though it is subject to the tax stipulated in Articles 8 or 10-2 of the Corporation Tax Law (Law No. 34 of 1965) of Japan or paragraph 1 of Article 20 of its supplementary provisions.例文帳に追加

１条約第三条１(m)(iii)の規定に関し、年金基金は、日本国の法人税法（昭和四十年法律第三十四号）第八条若しくは第十条の二又は同法附則第二十条第一項に規定する租税が課される場合においても、条約第三条１(m)(ii)に規定する活動に関して取得する所得につき租税を免除される者として取り扱われることが了解される。 - 財務省

i) Where the contract prescribed in Article 169(v) of the Act is a life insurance contract, etc. prescribed in Article 287 (Scope of Contracts for Pensions) that is only intended for payment of a pension: The amount calculated by multiplying the amount receivable prescribed in Article 169(v) of the Act by the ratio prescribed in Article 183(1)(ii) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Miscellaneous Income Pertaining to Life Insurance Pensions, etc. 例文帳に追加

一　法第百六十九条第五号に規定する契約が第二百八十七条（年金に係る契約の範囲）に規定する生命保険契約等であつて年金のみを支払う内容のものである場合　同号に規定する支払を受けるべき金額に第百八十三条第一項第二号（生命保険年金等に係る雑所得の金額の計算上控除する保険料等）に規定する割合を乗じて計算した金額 - 日本法令外国語訳データベースシステム

Article 43 (1) Until the scope of surviving family members eligible to receive a compensation pension for surviving family has been revised under the provision of Article 45 of the Supplementary Provisions, a worker's husband (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the worker; hereinafter the same shall apply in the following paragraph), parents, grandparents and siblings who were dependent on the worker's income at the time of his/her death and were 55 or over or under 60 years of age (excluding those prescribed in Article 16-2, paragraph (1), item (iv) of the Industrial Accident Compensation Insurance Act who do not fall under Article 16-4, paragraph (1), item (vi) of said Act) shall, notwithstanding the provision of Article 16-2, paragraph (1) of said Act, be regarded as surviving family members eligible to receive a compensation pension for surviving family under the provisions of said Act. In this case, the term "any of the items of the preceding paragraph" in Article 16-4, paragraph (2) of said Act shall be deemed to be replaced with "any of the items of the preceding paragraph (excluding item (vi))," and the term "surviving family members eligible to receive a compensation pension for surviving family" in the row concerning a compensation pension for surviving family in Appended Table 1 of said Act shall be deemed to be replaced with "surviving family members eligible to receive a compensation pension for surviving family (excluding surviving family members prescribed in Article 43, paragraph (1) of the Supplementary Provisions of the Act for Partial Revision to the Industrial Accident Compensation Insurance Act (Act No. 130 of 1965) who are under 60 years of age)." 例文帳に追加

第四十三条　附則第四十五条の規定に基づき遺族補償年金を受けることができる遺族の範囲が改定されるまでの間、労働者の夫（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下次項において同じ。）、父母、祖父母及び兄弟姉妹であつて、労働者の死亡の当時、その収入によつて生計を維持し、かつ、五十五歳以上六十歳未満であつたもの（労働者災害補償保険法第十六条の二第一項第四号に規定する者であつて、同法第十六条の四第一項第六号に該当しないものを除く。）は、同法第十六条の二第一項の規定にかかわらず、同法の規定による遺族補償年金を受けることができる遺族とする。この場合において、同法第十六条の四第二項中「各号の一」とあるのは「各号の一（第六号を除く。）」と、同法別表第一の遺族補償年金の項中「遺族補償年金を受けることができる遺族」とあるのは「遺族補償年金を受けることができる遺族（労働者災害補償保険法の一部を改正する法律（昭和四十年法律第百三十号）附則第四十三条第一項に規定する遺族であつて六十歳未満であるものを除く。）」とする。 - 日本法令外国語訳データベースシステム

Article 16-2 (1) The surviving family members who are eligible to receive a compensation pension for surviving family shall be a worker's spouse, children, parents, grandchildren, grandparents, and siblings who were dependent on the worker's income at the time of his/her death; provided, however, that in the case of those other than a wife (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the worker; the same shall apply hereinafter), this provision shall apply only where they have satisfied the requirements listed in any of the following items at the time of the worker's death: 例文帳に追加

第十六条の二　遺族補償年金を受けることができる遺族は、労働者の配偶者、子、父母、孫、祖父母及び兄弟姉妹であつて、労働者の死亡の当時その収入によつて生計を維持していたものとする。ただし、妻（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下同じ。）以外の者にあつては、労働者の死亡の当時次の各号に掲げる要件に該当した場合に限るものとする。 - 日本法令外国語訳データベースシステム