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

To stably gain a rental income from building real estate such as a flat while reducing a fund for purchase.例文帳に追加

購入資金を少なくして、マンション等の建物不動産から安定して家賃収入を得ることができるようにする。 - 特許庁

(iv) Income arising from the transfer of shares (including capital contributions; the same shall apply in paragraphs (8) and (10)) of a real estate-related corporation; 例文帳に追加

四　不動産関連法人の株式（出資を含む。第八項及び第十項において同じ。）の譲渡による所得 - 日本法令外国語訳データベースシステム

(a) Domestic source income listed in Article 138(i) which has arisen from the utilization or holding of assets located in Japan or the transfer of real estate located in Japan, or any such income which is specified by a Cabinet Order 例文帳に追加

イ　第百三十八条第一号に掲げる国内源泉所得のうち、国内にある資産の運用若しくは保有又は国内にある不動産の譲渡により生ずるものその他政令で定めるもの - 日本法令外国語訳データベースシステム

(a) Domestic source income listed in Article 161(i) and (i)-3 which has arisen from the utilization or holding of assets located in Japan or the transfer of real estate located in Japan, or any such income which is specified by a Cabinet Order 例文帳に追加

イ　第百六十一条第一号及び第一号の三に掲げる国内源泉所得のうち、国内にある資産の運用若しくは保有又は国内にある不動産の譲渡により生ずるものその他政令で定めるもの - 日本法令外国語訳データベースシステム

The income from the kuge-ryo in Kyoto and the surrounding area, along with the revenue of the tax levied on the trade guilds ('za') and the merchants and tradesmen, as well as the income from the barriers ('sekisho') and tax storehouses ('ritsubunsho'), managed to be sustained to the Muromachi period by the shogunal guarantee on the family estate ('keryo ando'). 例文帳に追加

京都周辺の公家領からの収入は室町殿の家領安堵によって座や商工業者への課役や関所・率分所などからの収入とともに室町時代においても辛うじて維持されてきた。 - Wikipedia日英京都関連文書対訳コーパス

To provide a system by which a risk in the real estate company is reduced and the company is made to immediately cope with damage or the like of a facility caused by increase of tenants, by keeping balance between rental incomes of a real estate company and an owner by correlating a master lease income with an occupation rate in a real estate object master-leased from the owner.例文帳に追加

オーナーからマスターリースされる不動産物件について、マスターリース賃料を入居率と関連させることにより不動産会社とオーナーとの賃料のバランス化が行われ、不動産会社のリスクを軽減し、さらには入居者がふえることによる設備の破損等に即時に対応できるシステムを提供する。 - 特許庁

The initial value of the correlation coefficient of rent fluctuation between tenants and the volatility of the rent of each tenant are set, and the volatility of the rent income of overall real estate is calculated.例文帳に追加

テナント間で賃料変動の相関係数の初期値、テナント毎の賃料のボラティリティを設定し、不動産全体の賃料収入のボラティリティを算出する。 - 特許庁

The historical documents that dealt directly with Tamagaki were limited to 'Tamakaki Letter' and 'Yusei Chushin jo' (a letter reporting about annual estate income from Yusei) within 'Toji Hyakugomonjo Document' (stored in Kyoto Prefectural Library and Archives). 例文帳に追加

たまがきに関する直接的な史料は「東寺百合文書」（京都府立総合資料館蔵）の中の「たまかき書状」と「祐清注進状」などに限られている。 - Wikipedia日英京都関連文書対訳コーパス

(i) Income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act, or a right of quarrying pursuant to the provisions of the Quarrying Act; 例文帳に追加

一　国内にある不動産の上に存する権利、鉱業法の規定による鉱業権又は採石法の規定による採石権の譲渡による所得 - 日本法令外国語訳データベースシステム

Emperor Meiji gave Tokyo Shokonsha Shrine an estate worth 5000 koku (nominally 10,000 koku) as 'eitai saishiryo' (permanent grant of money for funeral expenses) which became a source of annual income of the shrine. 例文帳に追加

明治天皇は東京招魂社（後の靖国神社）に実質5千石（名目は1万石）の社領を「永代祭粢料」として与え、毎年の収入源とさせた。 - Wikipedia日英京都関連文書対訳コーパス

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

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan. 例文帳に追加

３　国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。 - 日本法令外国語訳データベースシステム

To potentiate investment in real estate of a price equal to or higher than an investment by an investor and to allocate a dividend of income gain by such an investment to the investor.例文帳に追加

本発明は、投資家の投資額に見合う以上の価格の不動産に対する投資を可能とし、投資家にそのような投資によるインカムゲインの配当を分配することを目的とする。 - 特許庁

Distributions of income, profits or gains by a Real Estate Investment Trust (hereinafter referred to as a "REIT"), being distributions beneficially owned by a resident of Japan, may be taxed in Japan. 例文帳に追加

不動産投資信託が支払う所得、利得又は収益の分配金であって、日本国の居住者が受益者であるものに対しては、日本国において租税を課することができる。 - 財務省

Because of that, there were a succession of delinquency, desertation, illicit change of registration to private estate by small scale farmers and small or medium-sized landlords, and the state were unable to ensure the stable income. 例文帳に追加

そのため、小規模農民や中小規模の地主を問わず、滞納や逃亡、民田への不正な登録変更などが相次ぎ、国家は安定した収入を得る事が出来なくなった。 - Wikipedia日英京都関連文書対訳コーパス

(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

In 845, he sold the Shugei Shuchiin, the school Kukai had founded in 828, and with the income from that and the revenue from his shoen (private estate) in Oyama in Tanba Province, he began to hold Buddhist religious assemblies at To-ji Temple. 例文帳に追加

828年（天長5年）空海が開設した学校である綜芸種智院（しゅげいしゅちいん）を845年（承和12年）に売却し、それで得た丹波国大山荘の収入をもとに東寺伝法会を始めている。 - Wikipedia日英京都関連文書対訳コーパス

He became the adopted son-in-law to Sadayoshi TAGA, the lord of Takashima County in Omi Province; however, he was forfeited his rank and properties in 1582 because he sided with Mitsuhide AKECHI during the Incident at Honno-ji Temple, and consequently he became a vassal of his elder brother Hidemasa, and he was given 8,000 koku (1 koku=5.12 US bushels: 8000 koku=40,960 US bushels of rice crop per year for income from his territory) of feudal estate. 例文帳に追加

近江国高島郡の国人多賀貞能の婿養子となるが、1582年、本能寺の変に際し明智光秀に与したため改易となり、兄秀政の家臣となり8千石を領した。 - Wikipedia日英京都関連文書対訳コーパス

To provide an agreement formation system, an agreement formation method and an agreement formation program capable of forming quickly agreement between an investor and a tenant relative to a real estate converted into securities, and maintaining an occupancy rate and a rent income.例文帳に追加

本発明は、証券化された不動産において、投資者と入居者との間の合意を迅速に形成でき、入居率と賃貸料収入の維持を図れる合意形成システム、合意形成方法、および合意形成プログラムを提供する。 - 特許庁

Property information such as the location or area of a real estate on which a mortgage is held, attribute information such as the age or occupation and annual income of a person who borrows money as a debtor, and loan information such as a loan request amount or repayment years are input to a computer.例文帳に追加

コンピュータに、担保に徴する不動産の所在地や面積等の物件情報、債務者となる借入人の年齢や職業、年収等の属性情報、融資希望額や返済年数などの融資情報を入力する。 - 特許庁

(iii) Consideration for the lending of real estate located in Japan, any right on real estate located in Japan or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950) (including the establishment of superficies or a right of quarrying or any other act carried out for having another person use real estate, any right on real estate or right of quarrying), the establishment of a mining lease pursuant to the provisions of the Mining Act (Act No. 289 of 1950) or the lending of a vessel or aircraft to a resident prescribed in Article 2(1)(iii) of the Income Tax Act (Definitions) or a domestic corporation 例文帳に追加

三　国内にある不動産、国内にある不動産の上に存する権利若しくは採石法　（昭和二十五年法律第二百九十一号）の規定による採石権の貸付け（地上権又は採石権の設定その他他人に不動産、不動産の上に存する権利又は採石権を使用させる一切の行為を含む。）、鉱業法　（昭和二十五年法律第二百八十九号）の規定による租鉱権の設定又は所得税法第二条第一項第三号　（定義）に規定する居住者若しくは内国法人に対する船舶若しくは航空機の貸付けによる対価 - 日本法令外国語訳データベースシステム

i) Income arising from the transfer of a right on real estate located in Japan, a mining right pursuant to the provisions of the Mining Act (Act No. 289 of 1950), or a right of quarrying pursuant to the provisions of the Quarrying Act (Act No. 291 of 1950 例文帳に追加

一　国内にある不動産の上に存する権利、鉱業法（昭和二十五年法律第二百八十九号）の規定による鉱業権又は採石法（昭和二十五年法律第二百九十一号）の規定による採石権の譲渡による所得 - 日本法令外国語訳データベースシステム

The house prices in countries such as United States of America, UK and Spain, which suffered most from the financial crisis triggered by the bursting bubble of the real estate markets, are still hovering at a level lower than the peak existing before the world economic crisis due to their severe employment/ lower income environment.例文帳に追加

米国や英国、スペイン等、不動産市場のバブル崩壊をきっかけに金融危機に陥った国々では、雇用・所得環境の厳しさ等を背景に、住宅価格はいまだに世界経済危機前のピーク時を下回る水準で低迷している。 - 経済産業省

(iv) Income arising from the transfer of shares (including capital contributions and units of investments prescribed in Article 2(14) (Definitions) of the Act on Investment Trust and Investment Corporation (hereinafter referred to as "units of investment" in paragraph (9)); the same shall apply in paragraph (8) and paragraph (9)) of a real estate-related corporation 例文帳に追加

四　不動産関連法人の株式（出資及び投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口（第九項において「投資口」という。）を含む。第八項及び第九項において同じ。）の譲渡による所得 - 日本法令外国語訳データベースシステム

The Muromachi bakufu managed to finance its budgets by the income from goryosho (the Imperial or shogunate's estate), whose areas were dwindling because the transportation of nengu (land tax such as rice) was disturbed by civil wars across the country, and some goryosho were occupied by the Southern Court's army which were used to reward their soldiers. 例文帳に追加

室町幕府は主に御料所などからの収入で財政を維持してきたが、全国的な内乱のために年貢輸送が途絶えたり、あるいは南朝_(日本)軍に占領されたり、自軍への恩賞に回されたりしてその範囲は小さくなる一方であった。 - Wikipedia日英京都関連文書対訳コーパス

However, at more than one firm, deficiencies were identified in the evaluation of inventories,securities, investments in and loans to affiliates, credited loans, or the estimation of allowances for uncollectible debts, or the accounting estimation of deferred income tax assets and liabilities, and furthermore, in the audit procedures related to examination of real estate securitization. 例文帳に追加

棚卸資産の評価、有価証券の評価、関係会社投融資の評価、貸出債権の評価、貸倒引当金の見積り、繰延税金資産・負債等の会計上の見積り、さらに不動産の流動化についての検討に関する監査手続が不十分な事例が複数の法人に認められる。 - 金融庁

In ancient times, in addition to shinden (also referred to as kanda; land held by a shrine) and jiden (also referred to as terada; land held by a temple), fuko (households of temples and shrines) granted by the Ritsuryo state (state based on ritsuryo code in the seventh century) and the early time shoen (estate) which was established by konden (development of fallow land or creation of new rice paddies) were the main source of income for the temples and shrines (Some big temples and shrines had systems such as zojishi (officials responsible for building temples, and shingun - also referred to as kamikoori; deity district). 例文帳に追加

古代においては自前の神田・寺田に加え、律令国家によって給付された封戸や墾田開発によって成立した初期荘園が寺社の大きな収入源であった（一部の大寺院・大神社には造寺司や神郡の制度もあった）。 - Wikipedia日英京都関連文書対訳コーパス

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム

With reference to paragraphs 4 and 5 of Article 10 of the Convention, a United States Real Estate Investment Trust (hereinafter referred to as a “REIT”) or a company which is entitled to a deduction for dividends paid to its beneficiaries in computing its taxable income in Japan is“diversified” if the value of no single interest in real property exceeds 10 percent of the total interests of such person in real property. 例文帳に追加

条約第十条４及び５に関し、合衆国の不動産投資信託（９において「不動産投資信託」という。)又は日本国における課税所得の計算上受益者に対して支払う配当を控除することができる法人は、その有するいずれの不動産の持分の価値も、その有する不動産の持分の全体の十パーセントを超えない場合に、分散投資しているものとされる。 - 財務省

(4) During the period from the time when an order of commencement of bankruptcy proceedings is made until the day on which one month has elapsed since the day on which the order becomes final and binding, the court, upon the petition of the bankrupt or by its own authority, by an order, may expand the scope of property that shall not belong to the bankruptcy estate, while taking into consideration the bankrupt's living conditions, the types of property listed in the items of the preceding paragraph that the bankrupt held at the time of commencement of bankruptcy proceedings and amounts thereof, the likelihood for the bankrupt to earn income and any other circumstances concerned. 例文帳に追加

４　裁判所は、破産手続開始の決定があった時から当該決定が確定した日以後一月を経過する日までの間、破産者の申立てにより又は職権で、決定で、破産者の生活の状況、破産手続開始の時において破産者が有していた前項各号に掲げる財産の種類及び額、破産者が収入を得る見込みその他の事情を考慮して、破産財団に属しない財産の範囲を拡張することができる。 - 日本法令外国語訳データベースシステム