「exemption」に関連した英語例文の一覧と使い方(10ページ目) - Weblio英語例文検索

Special provisions on the payment of survivors' pension benefits and the exemption of labour insurance premiums ? The Prefectural Labour Bureaus were notified that survivors' pension benefits, whose provision required the fact of "death," could be paid without the declaration of disappearance being filed after 1 year under the civil law, if the person had been missing for 3 months since the earthquake. Furthermore the "Law related to the special financial assistance and grants to deal with the Great East Japan Earthquake" that stipulates the special provisions on the exemption of labour insurance premiums were officially announced and enforced, and notified to the Prefectural Labour Bureaus on the same date. (May 2, 2011)例文帳に追加

遺族年金の支給、労働保険料の免除の特例等「死亡」を要件とする遺族年金等について、１年後の民法の失踪宣告を待たずに、震災から３か月間行方不明であれば、これを支給できることとすることや、労働保険料等の免除の特例等を定めた「東日本大震災に対処するための特別の財政援助及び助成に関する法律」等が公布施行、同日付で都道府県労働局あて通知（平成23年5月2日） - 厚生労働省

(8) If the request for exemption or deferment submitted contains irregularities the applicant shall be invited to rectify them within the fixed time limit. In the invitation the applicant shall be warned that failing to rectify the irregularities shall lead to the refuse of the request.例文帳に追加

(8) 提出された免除又は猶予の請求に不備がある場合は，請求人は，定められた期限内に不備を更正するよう求められる。当該求めにおいて，請求人は，不備の更正をしないときは，請求が拒絶されることになる旨の警告を受ける。 - 特許庁

The Bureau shall not take cognizance of any request for exemption, clearance for legal purposes, and/or recordal of trademark license agreement where the validity, enforceability, or any issue involving such technology transfer arrangement has become the subject of a judicial proceeding.例文帳に追加

局は，技術移転取決めに関して有効性，執行可能性又は何れかの問題が司法手続の対象となった場合は，適用除外，法律上の目的による許可及び／又は商標ライセンス契約の記録を求める請求を認めないものとする。 - 特許庁

The exemption provided by this Article shall apply to a business apprentice only fora period not exceeding one year from the date on which he first begins his training in the first-mentioned Contracting State. 例文帳に追加

その他の所得一方の締約国の居住者が受益者である所得（源泉地を問わない。）であって前各条に規定がないもの（以下この条において「その他の所得」という。）に対しては、当該一方の締約国においてのみ租税を課することができる。 - 財務省

(2) The written application pursuant to the preceding paragraph shall be accompanied by one copy of a photograph (except for the applicant for exemption from theory examinations), as well as attaching the documents listed in item (i) or item (ii) as applicable, or producing the documents listed in item (iii) and attaching a photocopy thereof. 例文帳に追加

２　前項の申請書には、写真一葉（学科試験免除申請者を除く。）を添付し、及び必要に応じ第一号若しくは第二号に掲げる書類を添付し、又は第三号に掲げる書類を提示し、かつ、その写しを添付しなければならない。 - 日本法令外国語訳データベースシステム

(5) Whether or not a foreign corporation listed in Article 42-2(4)(i)(a) of the Act out of foreign financial institutions, etc. (meaning foreign financial institutions, etc. prescribed in the said item; hereinafter the same shall apply in this Article) falls under the category of a foreign corporation listed in the items of Article 42-2(2) of the Act shall be determined according to its status at the end of the business year immediately prior to the business year including the day on which the said foreign financial institution, etc. intends to submit a written application for tax exemption (meaning a written application for tax exemption prescribed in Article 42-2(5) of the Act; hereinafter the same shall apply in this Article) and the day preceding the day on which the said foreign financial institution, etc. is to receive payment of specified interest (meaning specified interest prescribed in Article 42-2(1) of the Act; hereinafter the same shall apply in this Article) after submitting the said written application for tax exemption. 例文帳に追加

５　外国金融機関等（法第四十二条の二第四項第一号に規定する外国金融機関等をいう。以下この条において同じ。）のうち同号イに掲げる外国法人が法第四十二条の二第二項各号に掲げる外国法人に該当するかどうかの判定は、当該外国金融機関等が非課税適用申告書（同条第五項に規定する非課税適用申告書をいう。以下この条において同じ。）の提出をしようとする日及び当該非課税適用申告書の提出後特定利子（法第四十二条の二第一項に規定する特定利子をいう。以下この条において同じ。）の支払を受けるべき日の前日の属する事業年度の直前の事業年度終了の時の現況により行うものとする。 - 日本法令外国語訳データベースシステム

(xii) Any provision in the articles of incorporation for the exemption from liabilities of directors, executive officers, accounting advisors, company auditors or accounting auditors under Article 426, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 53-36; 例文帳に追加

十二　第五十三条の三十六において準用する会社法第四百二十六条第一項の規定による取締役、執行役、会計参与、監査役又は会計監査人の責任の免除についての定款の定めがあるときは、その定め - 日本法令外国語訳データベースシステム

Gokenin was appointed as shugo or jito by shogun to be approved their shoryo (territory), and also given a protection such as exemption of kuji that were supposed to be imposed to commoners and peasants, but as a compensation, they bore different kinds of kuji called gokeninyaku (favour and service). 例文帳に追加

御家人は将軍から守護・地頭などに任命されて所領を安堵され、平民百姓に対する公事の負担を免除されるなどの保護を受けており、その代償として御家人役と呼ばれる各種の公事を負担したのである（御恩と奉公）。 - Wikipedia日英京都関連文書対訳コーパス

The budget requests included an increase of 195 employees, a similar increase to the one requested in the previous year, while the tax revision requests included the establishment of a bold scheme that provides tax exemption to small-lot investors and elderly investors. Could you tell me why and for what purpose you are making these requests? 例文帳に追加

概算要求では前年並みの195人の増員、税制改正では小口投資家や高齢者向けの思い切った投資非課税優遇措置制度を求めておりますけれども、今回の要求・要望の理由や狙いなどについてお聞かせください。 - 金融庁

With the progress of developments in shoen, conflict between kaihatsu-ryoshu (local nobles who actually developed the land) and kokushi intensified over the scope and the target of Fuyu (tax exemption), and more and more shoen acquired Funyu no ken (the right to keep the tax agents from entering their property) so they could take advantage of refusing the entry by kokushi's envoy. 例文帳に追加

荘園内での開発が進展するにともない、不輸の範囲や対象をめぐる開発領主と国司の対立がはげしくなると、荘園領主の権威を利用して国司の使者の立ち入りを認めない不入の権(日本)を得る荘園が増えた。 - Wikipedia日英京都関連文書対訳コーパス

However, in later years, some komin had a multiple vassal relationship by farming a part of a shoen that had temporary zoyaku exemption rights and belonged there as a yoriudo as well and tried to be exempt from temporary zoyaku for their main farm lands as well. 例文帳に追加

ところが、後に公民でありながら、臨時雑役免除の特権を持つ荘園の一部を耕作してそこに寄人として帰属して二重の隷属関係を持つことで、本来の耕作地を含めた臨時雑役の免除を図ろうとするものも現れた。 - Wikipedia日英京都関連文書対訳コーパス

Operators of privately owned taxis are often given refunds from tax payments including the consumption tax because the business operator tax exemption point system based on the Consumption Tax Act applies to them (since their sales are less than the prescribed value); therefore, the fare of privately owned taxis is set lower than that of corporate taxis. 例文帳に追加

個人タクシーでは消費税法に基づく事業者免税点制度が適用されることから（売り上げが規定値以下のため）消費税の納税義務を免除されており、その分、個人タクシー「個人タクシー」と「法人タクシー」よりも運賃が安くなっている。 - Wikipedia日英京都関連文書対訳コーパス

Here we focus on transportation machinery that clearly reflects the effects of Japan-Mexico EPA. In the past, Mexico employed a measure to promote its domestic automobile industry: when an auto maker produced finished automobiles in Mexico, the maker was entitled to a tariff exemption for automobiles it imported into Mexico, applicable to the number of units equivalent to 10% of the units the maker produced in Mexico.例文帳に追加

日メキシコEPAの効果が顕著に表れている輸送機械について詳しく見ると、従来、メキシコは国内の自動車産業振興の観点から現地完成車メーカーに対し現地生産台数の10%の輸入に限り関税を無税としていた。 - 経済産業省

It promotes investment in plants and equipment and job creation in the area, where economic development is slow or is in the middle of an industrial transition period. In the public support system, companies can receive a combination of reduction or exemption from tax and social security payments, and the Regional Development Subsidy etc.例文帳に追加

経済発展が遅れている地域、産業転換中の地域における設備投資や雇用創出を促進させるもので、この公的支援制度では税金や社会保障負担の減免の他、国土整備助成金等を組み合わせて利用することができる。 - 経済産業省

Article 21 Exemption or Reduction of Fees or Charges and Legalization 1例文帳に追加

第二十一条手数料の免除又は減額及び認証１ 一方の締約国の法令その他関連する法律及び規則において、当該一方の締約国の法令の適用に際して提出すべき文書に係る手数料（行政上又は領事事務上の手数料を含む 。 - 厚生労働省

A notice was issued regarding the operational handling of the revision of average monthly insurance benefits and the exemption of health insurance premiums, based on the Law related to the special financial assistance and grants to deal with the Great East Japan Earthquake. (May 9, 2011)例文帳に追加

東日本大震災に対処するための特別の財政援助及び助成に関する法律における健康保険の標準報酬月額の改定、健康保険料等の免除の運用上の取扱いについて通知を発出（平成23年5月9日） - 厚生労働省

Leaflets and Q&As, which clearly explain the outline and procedures of the system concerning the special provisions for the exemption of the labour insurance premiums, were prepared, sent to the Prefectural Labour Bureaus and relevant organizations, and posted on the MHLW's homepage (June 1, 2011).例文帳に追加

労働保険料の免除の特例等について、制度の概要や手続について分かりやすく説明したリーフレットやＱ＆Ａを作成し、都道府県労働局及び関係団体に送付するとともに、厚生労働省のＨＰに掲載（平成23年6月1日） - 厚生労働省

The tax measures provided to support anti-pollution initiatives undertaken by SMEs included the special exemption of anti-pollution equipment from the tax base for fixed asset tax, and special depreciation for acquisitions of anti-pollution equipment. 例文帳に追加

公害防止税制は、中小企業者の公害防止対策に対する取組を支援するため、公害防止設備についての固定資産税の課税標準の特例、及び、公害防止用設備を取得した場合の特別償却等の措置を講じるものである。 - 経済産業省

While revenue earned overseas has expanded due to an increase in direct investment, since the introduction of the foreign dividend exemption (FDE)system, an increasing number of companies have made their profits flow back to Japan and have used such funds for R&D and capital investment.例文帳に追加

直接投資の増加により海外での収益が拡大する中、外国子会社配当益金不算入制度の導入後、本邦にその利益を還流させる企業が増加し、還流させた資金を研究開発・設備投資等に活用する傾向がある。 - 経済産業省

13 Import tax: by satisfying a condition of PPB (basic process to be done for the manufacturing), 88%reduction of import duty for imported parts, exemption of industrial products tax and export duty; reduction from 9.25% to 3.65% for PIS (Social Integration Plan) and COFINS (Social Insurance Contribution)例文帳に追加

13 輸入税：PPB（製造工程に関して履行すべき基礎製造工程）を満たすことにより、輸入部品の関税について88％控除。工業製品税、輸出税：免税。PIS（社会統合計画）、COFINS（社会保険融資負担金）9.25％から3.65％への免税等。 - 経済産業省

(9) The provision of paragraph (7) shall apply mutatis mutandis where the foreign financial institution, etc. that submits a written application prescribed in the preceding paragraph submits the said written application pursuant to the provision of the said paragraph. In this case, in paragraph (7), the phrase "foreign financial institution, etc. that submits a written application for tax exemption" shall be deemed to be replaced with "foreign financial institution, etc. that submits a written application prescribed in the next paragraph," the phrase "the said written application for tax exemption" shall be deemed to be replaced with "the said written application," and the term "the name and the location" shall be deemed to be replaced with "new name and new location." 例文帳に追加

９　第七項の規定は、前項の規定により同項に規定する申告書を提出する外国金融機関等が当該申告書を提出する場合について準用する。この場合において、第七項中「非課税適用申告書の提出をする外国金融機関等」とあるのは「次項に規定する申告書の提出をする外国金融機関等」と、「当該非課税適用申告書」とあるのは「当該申告書」と、「名称」とあるのは「変更後の名称」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

(7) Where a grace of tax payment has been granted, exemption shall be granted from the part of the delinquent tax imposed with regard to the corporation tax under the grace period, which corresponds to the grace period for tax payment (in the case where the application set forth in paragraph (1) has been filed before the due date for tax payment set forth in the said paragraph, the grace period for tax payment shall include the period from the date of the filing of the said application until the due date for tax payment); provided, however, that where any event has occurred which can be the cause of a rescission pursuant to the provision of paragraph (5), the district director, etc. may choose not to grant exemption with regard to such part of delinquent tax which corresponds to the period after the day on which the said event has occurred. 例文帳に追加

７　納税の猶予をした場合には、その猶予をした法人税に係る延滞税のうち納税の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、第五項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、税務署長等は、その免除をしないことができる。 - 日本法令外国語訳データベースシステム

(12) A specified financial institution, etc. shall, when the contract for a bond transaction with a repurchase/resale agreement prescribed in Article 42-2(1) of the Act has been concluded with a foreign financial institution, etc. which had submitted a written application for tax exemption, or when a written application prescribed in paragraph (8) of the said Article has been submitted by a person who had submitted the said written application for tax exemption, enter or record the matters prescribed in paragraph (10) of the said Article in the books for each person each time, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

１２　特定金融機関等は、非課税適用申告書の提出をした外国金融機関等との間で法第四十二条の二第一項に規定する債券現先取引に係る契約が締結されたとき又は当該非課税適用申告書の提出をした者から同条第八項に規定する申告書の提出があつたときは、その都度、各人別に、同条第十項に規定する事項を帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。 - 日本法令外国語訳データベースシステム

(13) A written application for a tax exemption pursuant to the provisions of Article 6, paragraph (4) of the Act (referred to as a "written application for a tax exemption" in the following paragraph to paragraph (17)) shall be submitted, on each occasion of receiving payment of interest from general foreign private bonds, to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act, via the person who pays the interest (in the case where said interest is paid via a person in charge of handling payment as prescribed in paragraph (4) of said Article (hereinafter referred to as a "person in charge of handling payment" in this Article), submission shall be made via said person in charge of handling payment and the person who pays the interest). 例文帳に追加

１３　法第六条第四項の規定による非課税適用申告書（次項から第十七項までにおいて「非課税適用申告書」という。）の提出は、一般民間国外債の利子の支払を受ける都度、その利子の支払をする者（当該利子の支払が同条第四項に規定する支払の取扱者（以下この条において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由して同項に規定する税務署長に対してしなければならない。 - 日本法令外国語訳データベースシステム

Against such a background, the government and the ruling coalition parties, recognizing that more attractive incentives must be offered to increase angel investment, have decided to introduced an “income exemption system” as part of the 2008 amendment of the tax code. Under the system an angel who made an angel investment in a start-up established within past three years which satisfies specific conditions is allowed to deduct from his or her total income for the year of investment the amount of money substantially equivalent to the investment (less 5,000 yen, with the upper limit of 10 million yen), and he or she can choose either the new exemption system or the existing treatment, as stated above in (a). 例文帳に追加

こうした状況を踏まえ、政府・与党は、エンジェル投資をさらに活性化させるためにより強い政策インセンティブを講じる必要があるとの認識から、平成２０年度税制改正の中で、設立3年以内の一定の要件を満たすベンチャー企業に対して、投資時点で、エンジェル投資額（上限1,000万円）とほぼ同額（5,000円を差し引いた額）をエンジェル投資家の総所得等から差し引くことができる「所得控除制度」を導入し、上記a)の措置と選択制とする方針を固めた。 - 経済産業省

Article 53-36 The provisions of Article 425 (excluding paragraph (1), item (ii), the second sentence of paragraphs (4) and (5)) (Partial Exemption from Liability), Article 426 (excluding paragraph (4)) (Provisions of Articles of Incorporation on Exemption by Directors), Article 427 (Contracts for Limitation of Liability), Article 428 (Special Provision on Transactions Carried Out by Director for Himself/Herself) and Article 430 (Joint and Several Liabilities of Officers, etc.) of the Companies Act shall apply mutatis mutandis to the liability for damages of the Officers, etc. of a Mutual Company. In this case, the terms "Article 423, paragraph (1)" and "Article 424" in those provisions shall be deemed to be replaced with "Article 53-33, paragraph (1) of the Insurance Business Act" and "Article 53-34 of the Insurance Business Act," respectively; the term "resolution" in Article 425, paragraph (1) of that Act shall be deemed to be replaced with "the resolution set forth in Article 62, paragraph (2) of the Insurance Business Act"; the term "the consent of directors with respect to exemption from liability under the provisions of the articles of incorporation pursuant to the provisions of that paragraph (limited to exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers) is to be obtained, and to the cases where a proposal regarding such exemption from liability" in Article 426, paragraph (2) of that Act shall be deemed to be replaced with "a proposal regarding the exemption of liability pursuant to the provisions of the articles of incorporation under that paragraph (limited to the exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers)"; the term "shareholders having not less than three hundredths (or, in cases where lesser proportion is prescribed in the articles of incorporation, such proportion) of the votes of all shareholders (excluding Officers, etc. subject to the liability referred to in paragraph (3))" in Article 426, paragraph (5) shall be deemed to be replaced with "members representing at least three thousandths (or any smaller proportion prescribed by the articles of incorporation) of the total membership (excluding the number of members who are Officers, etc. subject to the liability referred to in paragraph (3)) of a Mutual Company (or, in a Specified Mutual Company, members equal to or exceeding the number specified by a Cabinet Order set forth in Article 38, paragraph (1) of the Insurance Business Act)"; and the term "Article 425, paragraphs (4) and (5)" in Article 427, paragraph (5) of that Act shall be deemed to be replaced with "the first sentence of Article 425, paragraph (4)"; any other necessary technical change in interpretation shall be prescribed by a Cabinet Order. 例文帳に追加

第五十三条の三十六　会社法第四百二十五条（第一項第二号、第四項後段及び第五項を除く。）（責任の一部免除）、第四百二十六条（第四項を除く。）（取締役等による免除に関する定款の定め）、第四百二十七条（責任限定契約）、第四百二十八条（取締役が自己のためにした取引に関する特則）及び第四百三十条（役員等の連帯責任）の規定は、相互会社の役員等の損害賠償責任について準用する。この場合において、これらの規定中「第四百二十三条第一項」とあるのは「保険業法第五十三条の三十三第一項」と、「第四百二十四条」とあるのは「保険業法第五十三条の三十四」と、同法第四百二十五条第一項中「決議」とあるのは「保険業法第六十二条第二項に規定する決議」と、同法第四百二十六条第二項中「についての取締役の同意を得る場合及び当該責任の免除に関する」とあるのは「に関する」と、同条第五項中「総株主（第三項の責任を負う役員等であるものを除く。）の議決権の百分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上の議決権を有する株主」とあるのは「社員総数（第三項の責任を負う役員等である社員の数を除く。）の千分の三（これを下回る割合を定款で定めた場合にあっては、その割合）以上に相当する数の社員（特定相互会社にあっては、保険業法第三十八条第一項に規定する政令で定める数以上の社員）」と、同法第四百二十七条第五項中「第四百二十五条第四項及び第五項」とあるのは「第四百二十五条第四項前段」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

When a vehicle control part 13 determines that the concentration of alcohol of a driver is less than a predetermined threshold value based on the inspection result by an alcohol inspection part 11, or when instruction of exemption of alcohol inspection is input through an input part 12, it sets the one's own vehicle in the travelable state.例文帳に追加

車両制御部１３は、アルコール検査部１１による検査結果に基づいて、運転者のアルコール濃度が所定の閾値未満であると判定した場合、または、入力部１２を介してアルコール検査の免除の指令が入力された場合、自車を走行できる状態に設定する。 - 特許庁

The application for an invention shall enclose the document that proves payment of fee in the established amount or grounds for the exemption from payment of fee as well as reduction of its amount, which may be provided at submission of an application or within two months under condition of payment of additional fee.例文帳に追加

発明出願は，定額の手数料の納付又は支払免除及びその金額割引の根拠を証明する書類を含まなければならない。当該書類は，出願時又は割増手数料の納付を条件として2月以内に提出することができる。 - 特許庁

The application for a utility model shall be enclosed with the document that proves payment of a due fee in the established amount or grounds for exemption from payment for the file of an application as well as reduction of the amount which may be provided at submission of an application or within two months under condition of payment of additional fee.例文帳に追加

実用新案出願は，定額の正規の手数料の納付又は支払免除及びその金額割引の根拠を証明する書類を含まなければならない。当該書類は，出願時又は割増手数料の納付を条件として2月以内に提出することができる。 - 特許庁

The application for an industrial design shall be enclosed with the document that proves payment of a due fee in the established amount or grounds for the exemption from payment of fee as well as reduction of the amount which may be provided at submission of an application or within two months under condition of payment of additional fee.例文帳に追加

意匠出願は，定額の正規の手数料の納付又は支払免除及びその金額割引の根拠を証明する書類を含まなければならない。当該書類は，出願時又は割増手数料の納付を条件として2月以内に提出することができる。 - 特許庁

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

(10) No individual legal remedy against the order of the Hungarian Patent Office on the refusal of the exemption or deferment can be made, the review of this order may be requested in the request for review submitted against the decision finishing the industrial property procedure.例文帳に追加

(10) 免除又は猶予の拒絶に関するハンガリー特許庁命令に対する個人的な法的救済は行うことができない。この命令の見直しは，工業所有権手続を終わらせる決定に対して提出される再審理請求において請求することができる。 - 特許庁

to provide for the manner in which for the purposes of section 81 cotton yarn and cotton thread shall be marked with the particulars required by that section, and for the exemption of certain premises used for the manufacture, bleaching, dying or finishing of cotton yarn or cotton thread from the provisions of that section; and 例文帳に追加

第81条の適用上，綿糸及び綿より糸について同条により必要とされる明細を表示する方法，並びに綿糸又は綿より糸の生産，漂白，染色，若しくは仕上のために使用される一定の工場の同条の規定からの適用除外を規定すること，及び - 特許庁

The Contracting States shall endeavour to lend assistance to each other in the collection of tax to the extent needed to ensure that any exemption or reduced rate of tax granted under this Agreement shall not be enjoyed by persons not entitled to such benefits. 例文帳に追加

両締約国は、この協定に基づく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に必要とされる範囲において、租税の徴収につき相互に支援を行うよう努める。 - 財務省

The Contracting States shall endeavour to lend assistance to each other in the collection of tax to the extent needed to ensure that any exemption or reduced rate of tax granted under this Convention shall not be enjoyed by persons not entitled to such benefits. 例文帳に追加

両締約国は、この条約に基づく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に必要とされる範囲において、租税の徴収につき相互に支援を行うよう努める。 - 財務省

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

Article 55 An exemption from the obligations assumed by an incorporator or Director at Incorporation pursuant to the provisions of Article 52(1) and the liability assumed by an incorporator, Director at Incorporation or Auditor at Incorporation pursuant to the provisions of Article 53(1) may not be given without the consent of all shareholders. 例文帳に追加

第五十五条　第五十二条第一項の規定により発起人又は設立時取締役の負う義務及び第五十三条第一項の規定により発起人、設立時取締役又は設立時監査役の負う責任は、総株主の同意がなければ、免除することができない。 - 日本法令外国語訳データベースシステム

(ii) The detailed statement of the circumstances where the person has ceased to satisfy the requirements listed in the items of Article 330 (Requirements for Nonresidents' Eligibility for Exemption from Withholding at Source) or ceased to fall under any of the categories of nonresidents prescribed in the items of Article 214(1) of the Act 例文帳に追加

二　第三百三十条各号（非居住者が源泉徴収の免除を受けるための要件）に掲げる要件に該当しないこととなり、又は法第二百十四条第一項各号に規定する非居住者に該当しないこととなつた事情の詳細 - 日本法令外国語訳データベースシステム

Article 87-5 (1) The employer who intends to apply for accreditation shall submit an application document for accreditation for exemption from plan notification (Form No. 20-2) for each workplace together with the following documents to the Chief of the competent Labour Standards Inspection Office: 例文帳に追加

第八十七条の五　認定の申請をしようとする事業者は、認定を受けようとする事業場ごとに、計画届免除認定申請書（様式第二十号の二）に次に掲げる書面を添えて、所轄労働基準監督署長に提出しなければならない。 - 日本法令外国語訳データベースシステム

(2) Regarding reduction of, exemption from or deferment of patent fees for patent applications involving entities specified in Article 17, paragraph 1 for which a transcript of an assessment or decision stating that a patent should be granted, were delivered prior to enforcement of this Act, the provisions then in force shall remain applicable notwithstanding the provisions of this paragraph. 例文帳に追加

２　第十七条第一項に規定する者に係る特許出願であってこの法律の施行前に特許をすべき旨の査定又は審決の謄本の送達があったものに係る特許料の減免又は猶予については、同項の規定にかかわらず、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

Replacing the systems, after the mid Heian period, the government dispatched azukari dokoro (estate custodian) to the local estates based on shoen that consisted of donated lands that had been granted Fuyu no ken (the right of tax exemption) or the like as a business foundation, and also appointed the local magnate or influential farmer to shokan (estate officer) or myoshu (local landowner and cultivator) to oppose the rule of kokuga (provincial government office). 例文帳に追加

これに替わって平安時代中期以後に不輸の権(日本)などを獲得した寄進地系荘園を経営基盤として現地に預所を派遣するとともに、現地の有力者や農民を荘官・名主に任命して国衙からの支配に対抗した。 - Wikipedia日英京都関連文書対訳コーパス

Additionally, due to his favorable administration which included exemption from Jishisen tax (land tax), etc., Mitsuhide is extremely respected in Fukuchiyama even though the length of his reign was short, as shown by his enshrinement in Goryo-jinja Shrine (Fukuchiyama City); later, the Japanese bellflower, which was used as a family emblem of the Akechi clan, was also designated as the City flower, etc. 例文帳に追加

光秀はそれに加え地子銭を免除するなどの善政を敷いたことから、その治世がわずかであったにもかかわらず後には御霊神社(福知山市)に祀られ市の花も明智氏の家紋であるキキョウとするなど、福知山における光秀への信望はあつい。 - Wikipedia日英京都関連文書対訳コーパス

The shoens during the Tang and Sung dynasty did not have the right of tax exemption and the right to keep the tax agents from entering the property, but the lands from the Emperor were exempt from taxation and the shoens owned by bureaucrats had the right of tax exemptions and so some farmers donated their shoens to the bureaucrats so as to escape from heavy tax burden. 例文帳に追加

唐や宋の荘園には不輸不入の権限は存在しなかったものの、皇帝からの恩賜地は租税を減免され、官僚所有の荘園には免役特権が存在したため、農民が重い税負担から逃れるために荘園を官僚に寄進する例も見られた。 - 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

The reasons why the rate of use of the Japan-Thailand EPA is as low as4.5% are: (i) the Board of Investment of Thailand provides an import tariff exemption as an investment promotion scheme and (ii) the Thai government voluntarily reduced the MFN tariffs to rates lower than the EPA tariff rates.例文帳に追加

なお、日タイEPAの利用率が4.5％にとどまっている要因としては、①タイ投資委員会（BOI）の投資奨励制度等による免税恩恵があること、②タイ政府が自主的にMFN税率を引下げたことにより、MFN税率がEPA税率より低くなる現象が生じていること等が挙げられる。 - 経済産業省