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

A prototype existed in the Toyotomi government era, where a position of jomai bugyo (a magistrate of administering the annual rice tax) was created and Masanori FUKUSHIMA and Takamasa MOURI were appointed. 例文帳に追加

原型は豊臣政権時代に存在し、城米奉行（じょうまいぶぎょう）が置かれて福島正則・毛利高政らが任命された。 - Wikipedia日英京都関連文書対訳コーパス

On October 23, 1868, the ministries were merged for the purpose of integrating the tax collection and finance systems, and Yoshinaga MATSUDAIRA, the Minbukyo, held the position of Okurakyo, and Shigenobu OOKUMA, the Okurataifu, held the position of Minbutaifu. 例文帳に追加

徴税機構と財政機構の一本化を目指して明治2年8月11日(旧暦)に両省を合併、民部卿松平慶永が大蔵卿を大蔵大輔大隈重信が民部大輔を兼任した。 - Wikipedia日英京都関連文書対訳コーパス

The fixed point reference coordinate acquisition section 62 acquires a fixed point reference coordinate (Tax, Tay), indicating a position of the target with a fixed point as the reference, based on the relative coordinate (Trx, Try) and the position of the own ship.例文帳に追加

固定点基準物標座標取得部６２は、相対座標（Ｔｒｘ，Ｔｒｙ）と、自船の位置と、に基づき、固定点を基準とした物標の位置を示す固定点基準座標（Ｔａｘ，Ｔａｙ）を取得する。 - 特許庁

Japan's policy appears to have been rather favor reducing the tax burden related to financial transactions as a way to encourage market participation by individual investors. For instance, the FSA wants to expand the range of items for which the profit-loss offset is allowed as shown by a tax reform request made recently. Could you comment on Japan's position on this issue? 例文帳に追加

日本はどちらかというと、先日の税制改正要望でも、損益通算の範囲拡大などで税負担を減らして、個人投資家の市場参加を促すような政策だと思うのですけれども、その辺、日本の立場はどのようにお考えでしょうか。 - 金融庁

In these conditions, the position of samurai regarding the control over land changed from being mere managers of shoen, tax collectors and subordinates to the rightful owners, to essentially supplanting the titular owners and assuming de facto control over the shoen. 例文帳に追加

これらを通じて、土地支配上の武士の立場は、荘官・下司として荘園領主に代わって荘園を管理するだけの立場から実質的な領主へと変化していった。 - Wikipedia日英京都関連文書対訳コーパス

(3) The amount of income tax paid by a foreign corporation with respect to the trust property under a group investment trust (meaning a group investment trust prescribed in Article 176(3); hereinafter the same shall apply in this Article) for which the corporation has accepted the position of trustee (including any other tax imposed under foreign laws or regulations that is equivalent to income tax and specified by a Cabinet Order prescribed in the said paragraph; the same shall apply in the next paragraph) shall, pursuant to the provision of a Cabinet Order, be deducted from the amount of income tax on the distribution of profit from the said group investment trust. 例文帳に追加

３　外国法人がその引き受けた集団投資信託（第百七十六条第三項に規定する集団投資信託をいう。以下この条において同じ。）の信託財産について納付した所得税（外国の法令により課される所得税に相当する税で同項に規定する政令で定めるものを含む。次項において同じ。）の額は、政令で定めるところにより、当該集団投資信託の収益の分配に係る所得税の額から控除する。 - 日本法令外国語訳データベースシステム

We reaffirm our support for the OECD's report on improving access to bank information for tax purposes and call on all countries, using the report as a starting point, to work rapidly towards a position where they can permit access to, and exchange, bank information for all tax purposes. 例文帳に追加

我々は、税目的のために銀行情報にアクセスを向上させることに関するＯＥＣＤの報告書への支持を再確認するとともに、この報告書を出発点として、税目的のために銀行情報へのアクセス及び情報の交換が可能となるよう速やかに作業を進めることを全ての国に要請する。 - 財務省

In fact, this assumption proved to be incorrect in the Japanese agricultural society where the position of landowners were strong and reproduction was suppressed under the idea of 'let the farmers live only well enough to work but don't kill them'; In addition, because the production expense was estimated lower than the expense required in the actual calculation of land-tax, together with high tax rate, land-tax put pressure on the production expense and as the result, the land-tax made the farm rent jump; (in the price level at the time, nearly the one third of the crop yield was equivalent to the 3% of the land price, and because the landowners added their profit on top of this, the farm rent increased as the result). 例文帳に追加

これは実際には「生かさぬように殺さぬように」という発想で再生産が抑圧され、地主の地位が強力であった日本の農業社会の実態に合わず、また実際の地租算定においても生産経費を実際よりも低く見積もられたために、高率の税率も重なって地租が生産経費を圧迫し、小作料を跳ね上げる（当時の物価水準では収穫の1/3近くが地価の3％に相当し、更に地主が利潤を上乗せするために、結果的に小作料が上昇した）結果をもたらした。 - Wikipedia日英京都関連文書対訳コーパス

Some people within the ruling parties, including New Komeito, and other parties criticize tax breaks (for stock investment) as preferential treatment of rich people and question the wisdom of implementing a measure that does not bring any benefits to people who do not own stocks. How do you position tax breaks for stock investment as you promote a shift from savings to investment? 例文帳に追加

優遇の話ではよく、金持ち優遇ではないかとか、そもそも株式を持っていない人に効果がないものをやるのはどうなんだという疑問点も与党、公明党、その他からも出されているとは思うのですが、「貯蓄から投資へ」という流れの中でその株式優遇税制の位置づけというのをどうお考えですか。 - 金融庁

When Tsunayoshi died in 1709 and he assumed the position of the sixth shogun at age 48, Ienobu showed backbone by abolishing notorious ordinances such as Shorui-Awaremi-no-rei (ordinances of animal protection) and liquor tax, winning widespread popularity and raising expectations from the common people. 例文帳に追加

宝永6年（1709年）、綱吉が亡くなり、48歳で第6代将軍に就任すると、悪評の高かった生類憐れみの令や酒税を廃止するなど気概を示したため、庶民からの人気と期待は高かった。 - Wikipedia日英京都関連文書対訳コーパス

On April 29th, Toshimichi OKUBO, the Secretary of Interior, took office as the Secretariat Director General, Shigenobu OKUMA, the Minister of the Treasury, took office as Goyogakari (the person in charge of the command from Imperial Household Ministry) (the second highest position), and Masayoshi MATSUKATA, who was a Junior Assistant Minister of the Ministry of the Treasury and concurrently the Head of Land Tax, took office as Chief of Secretariat. 例文帳に追加

4月29日に事務局総裁に内務卿大久保利通、御用掛（次席）に大蔵卿大隈重信が就任し、大蔵少輔兼租税頭松方正義が局長に就任した。 - Wikipedia日英京都関連文書対訳コーパス

Although Fushu was a position created by the Imperial Court who intended to set frontiersmen at the lower rank, they gradually gained power based on their tax-free condition and through the trading system, as mentioned earlier. 例文帳に追加

俘囚という地位は、辺境の人を下位に置こうとする朝廷の態度が作ったものであるが、俘囚たちは無税の条件を基盤に、前記の事実上の交易をも利用して、大きな力を得るようになった。 - Wikipedia日英京都関連文書対訳コーパス

Meanwhile, shiki itself shifted from being an expression of an official position to being the right to tax profit, and there were cases where honke or ryoke directly held the shiki of a local lord, or the other way around meaning local lords holding the shiki of honke or ryoke. 例文帳に追加

この頃になると、職そのものが、本来の身分的な性格から単なる得分権となり、在地領主的な職を本家や領家が直接保持する場合や、その逆の場合が見られてきた。 - Wikipedia日英京都関連文書対訳コーパス

It is said that even the regulatory authorities which were responsible for making them follow the Liquor Tax Act said that 'it is no use insisting public position' and took the initiative to add more alcohol than the legal highest limit in order to preserve moromi from putrefaction. 例文帳に追加

酒税法を守らせる立場の監督官庁ですら「建前を言っている場合ではない」と、醪を腐造から守るために率先して法定上限をはるかに超えるアルコール添加をおこなっていたという。 - Wikipedia日英京都関連文書対訳コーパス

With the residence as his home base, the local lord exercised his authority, such as in the promotion of agriculture (kanno), land survey (kenchu), and labor service and tax collection backed by his military and economic infrastructure, and afterwards, the local lord came to take the post of Koryojo (an officer of Imperial demesne) or the position of Shoen shokan (officers governing manors, including geshi and kumon). 例文帳に追加

在地領主は本宅を拠点として、その軍事的・経済的基盤を背景に勧農・検注・夫役徴収などの権限を行使し、後には公領所職や荘園荘官（下司・公文）の地位を獲得した。 - Wikipedia日英京都関連文書対訳コーパス

Kaihatsu-ryoshu were assumed the position of the officers' organization, such as Gunji (a local government for Gun territory), Goji (a local government official for Go territory), Hoji (a local government official for Ho territory), and Bechimyo myoshu (a local government official for Bechimyo territory), and guaranteed the local load rights, which included the rights for shomu (land management) centered on Kanno (encouragement of agriculture) of developed fields, private tax collection of zoyaku (odd-jobs tasks) and buyaku (labor service), and judgment of criminal cases. 例文帳に追加

郡司・郷司・保司・別名名主などの職の体系に補任された開発領主は、開発田の勧農を中心とする所務、私的な雑役・夫役の徴収、検断権といった根本領主権を保証された。 - Wikipedia日英京都関連文書対訳コーパス

(3) A domestic corporation shall be liable to pay income tax pursuant to this Act when it receives, in Japan, payment of taxable income of a domestic corporation, or receives payment of taxable income of a foreign corporation attributed to the trust property under a trust subject to corporation taxation for which it accepts the position of trustee. 例文帳に追加

３　内国法人は、国内において内国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる外国法人課税所得の支払を受けるときは、この法律により、所得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

(4) A foreign corporation shall be liable to pay income tax pursuant to this Act when it receives payment of taxable income of a foreign corporation, or receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which its accepts the position of trustee. 例文帳に追加

４　外国法人は、外国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得の支払を国内において受けるときは、この法律により、所得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

At the beginning, Masatsune expelled Takakiyo from Omi Province thereby gaining the position of Shugo (military governor) of Izumo, Oki and Hida Provinces, but Masatsune lost the battle against the Rokkaku clan after that, and moreover although he expelled deputy Shugo of Izumo and Oki Tsunehisa AMAKO who did not obey the order of tax collection and he was deprived, in return, of Gassan Tomita-jo Castle that was a foothold in Izumo. 例文帳に追加

始めは政経が高清を近江から追放し、出雲、隠岐、飛騨の守護職を得るが、政経はその後の六角氏との戦いに敗れ、さらには徴税の命令に従わなかった出雲、隠岐の守護代である尼子経久を追放するも、逆に出雲の拠点である月山富田城を奪い返されたと伝わる。 - Wikipedia日英京都関連文書対訳コーパス

Politically, they were more like "local officials under Kokushi" and their position was lower than Kokushi, however, since they were practically in charge of local administration including the tax collection and the execution of the punishment of minor criminals, it is recognized that the central government maintained the local ruling through Gunji who kept track of the local societies. 例文帳に追加

政治的側面としては、”国司の下の地方官”としての意味合いが強く、立場上は国司よりも下であったが、徴税や軽い刑罰の執行など地方行政の実務を執り行っていたために、律令制の地方支配は、中央政府が郡司による地方社会の把握を媒介として成立していたと評価されている。 - Wikipedia日英京都関連文書対訳コーパス

However, in reality, even if the owner of Satoyama tried to sell the land with this value, developers tend to take advantage of the owner's weak position to bring down the price, and there are occasions where there is no purchaser and the owner has no remedy other than selling his farm lands and others by the piece, while maintaining the mountain forest that has practically no asset value (if the owner has no reserve, as he can not pay the inheritance tax, he is forced to become bankrupt). 例文帳に追加

しかし実際に所有者がその価格で売却しようとしても、デベロッパーには足元を見られて買い叩かれるか、場合によっては買い手が付くことさえ無い為、所有者は平地に持っている農地などを切り売りして資産価値の無い山林を持ち続ける（その余力も無い場合は相続税を支払えず破産する羽目に陥る）しか無いのである。 - Wikipedia日英京都関連文書対訳コーパス

(ii) Where the nonresident receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which he/she accepts the position of trustee (meaning interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations); hereinafter the same shall apply in this Article), or receives payment of taxable income of a foreign corporation attributed to the said trust property (meaning domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii); hereinafter the same shall apply in this Article). 例文帳に追加

二　その引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得（第百七十四条各号（内国法人に係る所得税の課税標準）に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金をいう。以下この条において同じ。）の支払を国内において受けるとき又は当該信託財産に帰せられる外国法人課税所得（国内源泉所得のうち第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものをいう。以下この条において同じ。）の支払を受けるとき。 - 日本法令外国語訳データベースシステム

Article 4 (1) A domestic corporation shall be liable to pay corporation tax pursuant to this Act; provided, however, that a corporation in the public interest, etc. or association or foundation without juridical personality, which is a domestic corporation, shall be liable only where it conducts a profit-making business, it accepts the position of trustee of a trust subject to corporation taxation or it performs retirement pension services, etc. prescribed in Article 84(1) (Calculation of the Amount of Retirement Pension Fund). 例文帳に追加

第四条　内国法人は、この法律により、法人税を納める義務がある。ただし、内国法人である公益法人等又は人格のない社団等については、収益事業を営む場合、法人課税信託の引受けを行う場合又は第八十四条第一項（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場合に限る。 - 日本法令外国語訳データベースシステム

After Muromachi bakufu was founded, in the process of establishing Shugo-ryogoku system, it became difficult for lords of the manor such as kuge, temples and shrines to collect nengu and kuji unless they relied on the military power of shugo, on the other hand, shugo made a use of their position to impose their original kuji to shoen and koryo in form of tansen (a kind of provisional tax in medieval Japan), so that they could have enhanced the control over daimyo's territory and built financial base. 例文帳に追加

室町幕府が成立すると、守護領国制が確立されていく過程で公家や寺社などの荘園領主は守護の軍事力に依拠しなければ年貢・公事の徴収が困難となり、反対に守護はその立場を利用して国内の荘園・公領に段銭などの形で独自の公事を賦課することで領国支配の強化と財政基盤の構築を図るようになった。 - Wikipedia日英京都関連文書対訳コーパス

After the break up of the Ritsuryo system, benefits from the government such as Fukomotsu (depending upon the class, position, awards, there were Ifu, Shokufu and Kofu and this made up a large part of the income for the aristocracy and temples/shrines), which were given to the aristocrats and temples/shrines, and Shozeimotsu (shozei, a combination of rice tax and government rice collected by kokuga that were exchanged with other necessities by trade and given) to temples/shrines started to fall into arrears. 例文帳に追加

律令制が解体すると、貴族や寺社に給付する封戸物（ふこもつ、位・官・勲功などによって位封・職封・功封があり、貴族・寺社の収入の大部分を占める）や、寺社への正税物（しょうぜいもつ、国衙が徴収した田租・官稲を合わせた正税を交易により他の必要物資に変えて給付するもの）といった国家的給付が滞るようになった。 - Wikipedia日英京都関連文書対訳コーパス

Article 180-2 (1) Where a trust company that is a foreign corporation (including a financial institution prescribed in Article 1(1) of the Act on Additional Operation etc. of Trust Business by Financial Institutions (Approval of Additional Operation) that is engaged in trust business prescribed in the said paragraph; hereinafter referred to as a "foreign trust company" in the next paragraph) has caused the person who pays domestic source income listed in Article 161(iv) (excluding (b)) or (v) (Domestic Source Income) with respect to the government or company bonds, etc. prescribed in Article 176(1) (Special Provisions for Taxation on Interest, etc. on Trust Property) that are included in the trust property under a securities investment trust prescribed in the said paragraph for which the trust company has accepted the position of trustee, to record, in the books that the person keeps, the fact that the said government or company bonds, etc. are included in the said trust property as well as other matters specified by an Ordinance of the Ministry of Finance, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations), Article 178 (Tax Base of Income Tax in the case of Foreign Corporations), and Article 179 (Tax Rate for Income Tax in the case of Foreign Corporations) shall not apply to the said domestic source income from the said government or company bond, etc. to be paid during the period when the recordation of the said matters regarding the government or company bonds, etc. remains in the books. 例文帳に追加

第百八十条の二　第七条第一項第五号（外国法人の課税所得の範囲）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人である信託会社（金融機関の信託業務の兼営等に関する法律により同法第一条第一項（兼営の認可）に規定する信託業務を営む同項に規定する金融機関を含む。次項において「外国信託会社」という。）が、その引き受けた第百七十六条第一項（信託財産に係る利子等の課税の特例）に規定する証券投資信託の信託財産に属する同項に規定する公社債等につき第百六十一条第四号（同号ロを除く。）又は第五号（国内源泉所得）に掲げる国内源泉所得の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

(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