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

From the Yusocho of Totomi Province, it is found that measures of reduction or exemption at that time ('Hanyu' conducting a reduction or exemption in proportion to damage if the damage was not more than four bu, 'Denso-men' (exemption from Denso) for damage not less than five bu, 'Socho-men' (exemption from Socho (taxes paid by rice and textiles) for damage not less than seven bu, and 'Soyocho-men' (exemption from Soyocho (taxes paid by rice, labor and textiles) for damage not less than eight bu) were taken faithfully, and it is possible to know that its form mostly accorded with the form prescribed by Engishiki (codes and procedures on national rites and prayers) which was written more than 150 years later. 例文帳に追加

遠江国の輸租帳からは当時の減免措置（4分以下の損害ならそれに比例した減免を行う「半輸」、5分以上なら「田租免」、7分以上なら「租調免」、8分以上なら「租庸調免」）が忠実に行われていたことを伺わせ、かつその書式が150年以上後に書かれた延喜式所定の書式とほぼ合致することを知ることが可能である。 - Wikipedia日英京都関連文書対訳コーパス

During the late Heian period, kokushi became influential in the provincial government and assumed the authority to decide shoekimenjo (exemption of miscellaneous taxes) on Arata (also referred to as Areta; rice field of low grade) and the like. 例文帳に追加

平安時代後期に入ると、地方統治における国司の権限は強力となり、荒田などの諸役免除などを決定する権限を保持するようになる。 - Wikipedia日英京都関連文書対訳コーパス

Regarding R&D activities conducted by SMEs, a tax exemption equivalent to 12% of the experiment and research costs (the upper limit set at 20% of the amount of corporate taxes to be paid for the relevant fiscal year) will continue to be applicable.例文帳に追加

中小企業者等が行う研究開発活動に対して、試験研究費の12%の税額控除(当期の法人税額の20%を限度)ができる措置を引き続き講じた。 - 経済産業省

However, following the imperial decree issued on August 30, 863 (source; "Ruiju fusensho" (A collection of official documents dating from the years 737 to 1093), vol. 6), Daijokan (the Great Council of State) was allowed to approve all applications made by each country to the central government, except application for exemption from Kanmotsu (tribute goods paid as taxes or tithes). 例文帳に追加

ただし、貞観(日本)4年7月27日付宣旨（『類聚符宣抄』巻六）によって、官物免除を除く諸国から中央への申請は全て太政官で決定した。 - Wikipedia日英京都関連文書対訳コーパス

*3 regarding R&D activities conducted by SMEs, a tax exemption equivalent to 12% of the experiment and research costs (the upper limit set at 20% of the amount of corporate taxes to be paid for the relevant fiscal year) will continue to be applicable.例文帳に追加

※３ 中小企業者等が行う研究開発活動に対して、試験研究費の12％の税額控除（当期の法人税額の20％を限度）ができる措置を引き続き講じた。 - 経済産業省

Regarding R&D activities conducted by SMEs, a tax exemption equivalent to 12% of the experiment and research costs (the upper limit set at 20% of the amount of corporate taxes to be paid for the relevant fiscal year) continued to be applicable.例文帳に追加

中小企業者等が行う研究開発活動に対して、試験研究費の１２％の税額控除（当期の法人税額の２０％を限度）ができる措置を引き続き講じた。 - 経済産業省

In addition, most of the land for the Kyo-yashiki residences was purchased by domains which desired to maintain the residences, so the taxes like the Nokiyaku tax/Yakugin tax were imposed as in the case of the general townspeople without exemption. 例文帳に追加

また、京屋敷の用地はほとんどの場合は設置を望む藩が買得した土地であったため、一般の町人と同様に軒役・役銀などの租税の賦課がかけられ、免除されることは無かった。 - Wikipedia日英京都関連文書対訳コーパス

However, when, starting with the burning-down of dairi (Imperial Palace), the central government levied national taxes as a temporary measure, the manor side came to apply for tax exemption to Daijokan in the central government, instead of kokuga. 例文帳に追加

しかし、内裏の焼亡などを契機とした臨時措置として全国的な租税賦課が実施されると、荘園側は、国衙でなく中央の太政官へ免税の申請を行うようになった。 - Wikipedia日英京都関連文書対訳コーパス

*1: As temporary policy actions under the FY2009 economic crisis policy package, the government takes the following actions: 1) The upper limit on tax exemption in FY2009 and FY2010 would be raised from 20% of the amount of the corporate taxes to be paid for the relevant fiscal year to 30%; and 2) the portion of the experiment and research costs in excess of the upper limit in FY2009 and FY2010 would be eligible for tax exemption in FY2011 and FY2012, respectively.例文帳に追加

※１ 2009年度経済危機対策による時限付き措置として、①2009、2010年度に税額控除ができる限度額を、当期の法人税額の20％から30％に引き上げるとともに、②2009、2010年度に生じる税額控除限度超過額について、2011、2012年度に税額控除の対象とする措置を講じている。 - 経済産業省

*3: As temporary policy actions under the FY2009 economic crisis policy package, the government takes the following actions: 1) The upper limit on tax exemption in FY2009 and FY2010 would be raised from 20% of the amount of the corporate taxes to be paid for the relevant fiscal year to 30%; and 2) the portion of the experiment and research costs in excess of the upper limit in FY2009 and FY2010 would be eligible for tax exemption in FY2011 and FY2012, respectively.例文帳に追加

※３ 2009年度経済対策による時限付き措置として、①2009、2010年度に税額控除ができる限度額を、当期の法人税額の20％から30％に引き上げるとともに、②2009、2010年度に生じる税額控除限度超過額について、2011、2012年度に税額控除の対象とする措置を講じている。 - 経済産業省

1: As temporary policy actions under the FY2009 economic crisis policy package, the government takes the following actions: 1) The upper limit on tax exemption in FY2009 and FY2010 would be raised from 20% of the amount of the corporate taxes to be paid for the relevant fiscal year to 30%; and 2) the portion of the experiment and research costs in excess of the upper limit in FY2009 and FY2010 would be eligible for tax exemption in FY2011 and FY2012, respectively. 例文帳に追加

１ 2009年度経済危機対策による時限付き措置として、①2009、2010年度に税額控除ができる限度額を、当期の法人税額の20％から30％に引き上げるとともに、②2009、2010年度に生じる税額控除限度超過額について、2011、2012年度に税額控除の対象とする措置を講じている。 - 経済産業省

3: As temporary policy actions under the FY2009 economic crisis policy package, the government takes the following actions: 1) The upper limit on tax exemption in FY2009 and FY2010 would be raised from 20% of the amount of the corporate taxes to be paid for the relevant fiscal year to 30%; and 2) the portion of the experiment and research costs in excess of the upper limit in FY2009 and FY2010 would be eligible for tax exemption in FY2011 and FY2012, respectively. 例文帳に追加

３ 2009年度経済対策による時限付き措置として、①2009、2010年度に税額控除ができる限度額を、当期の法人税額の20％から30％に引き上げるとともに、②2009、2010年度に生じる税額控除限度超過額について、2011、2012年度に税額控除の対象とする措置を講じている。 - 経済産業省

A tax exemption equivalent to 8 to 10% of the total amount of experiment and research costs (the upper limit set at 20% of the amount of the corporate taxes to be paid for the relevant fiscal year) will continue to be applicable, according to the research and experiment cost ratio (the ratio of experiment and research costs to the total sales).例文帳に追加

試験研究費の総額に対して、試験研究費割合(試験研究費総額の売上高に占める割合)に応じて8%～10%の税額控除(当期の法人税額の20%を限度)ができる措置を引き続き講じた。 - 経済産業省

With respect to the integration of gift and inheritance taxes, an exemption of 25 million yen will be applied for general gifts and that of 35 million yen for gifts for the purpose of purchasing residential housing.例文帳に追加

なお、このうち相続税・贈与税の一体化においては、一般の贈与について二千五百万円まで、住宅取得に充てる場合には三千五百万円までを非課税枠とするなどの措置を講ずることとしています。 - 財務省

A tax exemption equivalent to 8-10% of the total amount of experiment and research costs (the upper limit set at 20% of the amount of the corporate taxes to be paid for the relevant fiscal year) will continue to be applicable, according to the research and experiment cost ratio (the ratio of experiment and research costs to the total sales). 例文帳に追加

試験研究費の総額に対して、試験研究費割合(試験研究費総額の売上高に占める割合)に応じて８％～10％の税額控除（当期の法人税額の20％を限度）ができる措置を引き続き講じた。 - 経済産業省

A tax exemption equivalent to 8% to 10%* of the total amount of experiment and research costs (the upper limit set at 20% of the amount of the corporate taxes to be paid for the relevant fiscal year) continued to be applicable, according to the research and experiment cost ratio (the ratio of experiment and research costs to the total sales).例文帳に追加

試験研究費の総額に対して、試験研究費割合(試験研究費総額の売上高に占める割合)に応じて８％～１０％※の税額控除（当期の法人税額の２０％を限度）ができる措置を引き続き講じた。 - 経済産業省

In the evaluation of requests for exemption involving provisions which do not require the licensor to pay Philippine taxes on all payments relating to the technology transfer arrangement under section 88.4 of the IP Code (Rule 3(4) of these Regulations), the Bureau shall take into consideration current laws, rules and regulations issued by the Bureau of Internal Revenue regarding the liability for payment of such taxes.例文帳に追加

IP法第88条(88.4)(本規則の規則3(4))に基づく技術移転取決めに関するすべての支払についてのフィリピンの税金を許諾者が納付することを要求しない規定に係る適用除外申請を評価する際に，局は，当該税金の納付義務に関して内国歳入局が発した現行の法律及び規則を考慮に入れる。 - 特許庁

*Under the economic policy package of fiscal 2009, it was arranged that regarding the tax credit system relating to the total amount of experiment and research costs, (1) the upper limit on tax exemption would be raised from 20% of the amount of the corporate taxes to be paid for the relevant fiscal year to 30% and (2) the portion of the experiment and research costs in excess of the upper limit in fiscal 2009 and 2010 would be eligible for tax exemption in fiscal 2011 and 2012. (The above measures will remain in effect until the end of fiscal 2011.)例文帳に追加

※ 2009年度経済対策において、試験研究費の総額に係る税額控除制度等を、①2009､2010年度において税額控除ができる限度額を、当期の法人税額の20%から30%に引き上げるとともに、② 2009､2010年度に生じる税額控除限度超過額について、2011､2012年度において税額控除の対象とする措置を講じた。(2011年度末までの措置) - 経済産業省

However, there is also another theory that his banishment was just harassment from the perspective of his protection for the temples in Mino Province including the exemption of miscellaneous taxes for Sofuku-ji Temple and the donations to Hokke-ji Temple, which was the family temple of Oda. 例文帳に追加

なお、秀信は仏教を迫害しておらず、美濃崇福寺を織田家の菩提寺ということで諸役免除としたり、法華寺に寄進を行うなど美濃の寺院を保護しているため、高野山追放は完全なとばっちりであるという説もある。 - Wikipedia日英京都関連文書対訳コーパス

- Tax credit system relating to the total amount of experiment and research costs*1 A tax exemption equivalent to 8―10%*2 of the total amount of experiment and research costs (the upper limit set at 20% of the amount of the corporate taxes to be paid for the relevant fiscal year) will continue to be applicable, according to the research and experiment cost ratio (the ratio of experiment and research costs to the total sales).例文帳に追加

・試験研究費の総額に係る税額控除制度※１試験研究費の総額に対して、試験研究費割合(試験研究費総額の売上高に占める割合)に応じて８％～10％※２の税額控除（当期の法人税額の20％を限度）ができる措置を引き続き講じた。 - 経済産業省

When the financial conditions of the Imperial Court and the bakufu greatly worsened, to present the reisen was required for those who asked for various kinds of privileged rights such as: tax exemption including the tansen (a kind of provisional tax in medieval Japan) and the hanzei (tax system in which the Muromachi bakufu allowed Shugo, or military governors, to collect half of the taxes from manors and demesnes as military fund); issuance of the kinsei seisatsu (notice of banning orders on a street bulletin board); ban on the construction or abolition of a sekisho (checking station); granting of commercial privileges such as the za (privileged guild); or support for a lawsuit. 例文帳に追加

朝廷や幕府財政の悪化が深刻になると、段銭・半済などの課役免除や禁制制札の発給、関所の新設廃止、座などの商業上の特権付与、訴訟に対する支持など様々な権利を求める人々に対して礼銭を求めるようになった。 - Wikipedia日英京都関連文書対訳コーパス

Since then, during 20 years, in the three provinces controlled by the Akamatsu clan, Harima, Bizen, and Mimasaku Provinces, all the permissions including Shoryo Ando (act of providing authorization for land ownership and guaranteeing feudal tenure) and Shoekimenjo (exemption of miscellaneous taxes) required a letter called 'Toshoinni Inbanjo' that had Tosho-in's signature and her black stamp that read 'Tsuhone.' 例文帳に追加

赤松氏の領国となっていた播磨・備前国・美作国の3ヶ国においては、以後20年間に渡り、所領安堵や諸役免除の許可はすべて、洞松院を表す「つほね」の署名と黒印が推された消息（洞松院尼印判状）によってなされた。 - Wikipedia日英京都関連文書対訳コーパス

1. Each of the Contracting States shall endeavour to collect such taxes imposed by the other Contracting State as will ensure that any exemption or reduced rate of tax granted under this Convention by that other Contracting State shall not be enjoyed by persons not entitled to such benefits.例文帳に追加

１各締約国は、この条約に基づいて他方の締約国の認める租税の免除又は税率の軽減が、このような特典を受ける権利を有しない者によって享受されることのないようにするため、当該他方の締約国が課する租税を徴収するよう努める。 - 財務省

The reign of Emperor Nintoku is known for benevolent rule, the Chinese-style posthumous name, 'Nintoku,' originating from this, as can be seen from an anecdote written in the Kojiki and Nihonshoki that he exempted people from taxes after he noticed that no smoke of cooking was coming out of the house furnaces and, in order to save money, he didn't have the palace roof renewed during the tax exemption period. 例文帳に追加

人家の竈（かまど）から炊煙が立ち上っていないことに気づいて租税を免除し、その間は倹約のために宮殿の屋根の茅さえ葺き替えなかった、と言う記紀の逸話に見られるように、仁徳天皇の治世は仁政として知られ、「仁徳」の漢風諡号もこれに由来する。 - Wikipedia日英京都関連文書対訳コーパス

Economic benefits in Japan during the middle ages were monopolized by za (guilds), toimaru (specialized wholesale merchants) and kabunakama (trade associations) but Sengoku daimyo abolished these and, as well as attempting to establish absolute feudal rights, aimed to stimulate the economy by fostering emerging merchants and tradesmen via the reduction and exemption of taxes. 例文帳に追加

中世の経済的利益は座・問丸・株仲間によって独占され既得権化していたが、戦国大名はこれを排除して絶対的な領主権の確立を目指すとともに、税の減免を通して新興商工業者を育成し経済の活性化を図ったのである。 - Wikipedia日英京都関連文書対訳コーパス

In the 12th century, as shoen koryo sei (The System of Public Lands and Private Estates) was coming to be established, court nobles, temples and shrines, that were also lord of the manor, began to apply for the exemption of imposition to their manor such as Ikkoku heikinyaku (taxes and labor uniformly imposed on shoen (manor) and kokugaryoi (provincial land) in a province) with the Imperial Court, and began to take in the peasantry that had belonged to both manor and koryo as their own shomin (people of the manor). 例文帳に追加

12世紀に入り、荘園公領制が確立されていくとともに荘園においても荘園領主である公家や寺社が朝廷に対して一国平均役などの自己荘園の賦課免除の申請と荘園と公領に両属していた農民層を自己の荘民として取り込んでいった。 - Wikipedia日英京都関連文書対訳コーパス

Each of the Contracting States shall endeavor to collect such taxes imposed by the other Contracting States will ensure that any exemption or reduced rate of tax granted under this Convention by that other Contracting State shall not be enjoyed by persons not entitled to such benefits The Contracting State making such collections shall be responsible to the other Contracting State for the sums thus collected. 例文帳に追加

各締約国は、この条約に基づいて他方の締約国の認める租税の免除又は税率の軽減が、このような特典を受ける権利を有しない者によって享受されることのないようにするため、当該他方の締約国が課する租税を徴収するよう努める。その徴収を行う締約国は、このようにして徴収された金額につき当該他方の締約国に対して責任を負う。 - 財務省