「exemption」に関連した英語例文の一覧と使い方(13ページ目) - Weblio英語例文検索

Shidoso was illegal and was an object to be regulated, but actually, it is believed that there were two different policies; on the one hand, strict regulations were made against those that became shidoso for the purpose of exemption from labor, but on the other hand, to some extent, those that held actual activities as monks were approved, and those that had excellent results were not objects to be punished, but rather were objects to be approved as tokudo and actively taken into the system. 例文帳に追加

私度僧は違法であり取締りの対象ではあったが、実情においては2本立ての方針が存在し、課役忌避を目的とした私度僧に対しては厳しい取締りが行われた一方で、僧侶としての実態のあるものについてはある程度までは容認されており、その中の優秀者は処罰の対象ではなく、むしろ得度させて体制の中に積極的に取り込む方針があったと考えられている。 - Wikipedia日英京都関連文書対訳コーパス

As already mentioned in the previous section, according to the Japan Economic Foundation survey (2011), the purpose of using overseas subsidiary profit before and after the introduction of the foreign dividend exemption system, in the manufacturing industry, the percentage of companies that reserve profits in overseas countries decreased after the introduction of the system, and the percentage of companies that returned a dividend to Japan increased, suggesting a strong trend to return overseas profits back to Japan (Figure 3-1-4-8).例文帳に追加

既に前節でみたように、国際経済交流財団調査（2011）によると、外国子会社配当益金不算入制度の導入前後における海外子会社利益の使途として、製造業においても、制度導入後、現地で利益を留保する企業の割合は低下し、本邦へ配当を還元する企業の割合は増加しており、海外利益を国内還流させる傾向は強くなっていると言える（第3-1-4-8 図）。 - 経済産業省

(8) Where a foreign financial institution, etc. that has submitted a written application for tax exemption has, after submission, changed its name or the location of its head office or principal office, the foreign financial institution, etc. shall, no later than the day preceding the day on which the foreign financial institution, etc. is to receive, for the first time since the date of change, payment of specified interest from the specified financial institution, etc. via which the said written application for tax exemption has been submitted, submit a written application stating the new name and location of the head office or principal office of the foreign financial institution, etc. and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (5) via the said specified financial institution, etc. In this case, where the foreign financial institution, etc. has failed to submit the said written application, the provision of paragraph (1) shall not apply to the specified interest to be received by the foreign financial institution, etc. from the said specified financial institution, etc. on or after the day on which the change has been made. 例文帳に追加

８　非課税適用申告書を提出した外国金融機関等が、当該非課税適用申告書を提出した後、その名称又は本店若しくは主たる事務所の所在地の変更をした場合には、その者は、その変更をした日以後最初に当該非課税適用申告書の提出をする際に経由した特定金融機関等から特定利子の支払を受けるべき日の前日までに、その変更をした後のその者の名称及び本店又は主たる事務所の所在地その他の財務省令で定める事項を記載した申告書を当該特定金融機関等を経由して第五項に規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に当該特定金融機関等から支払を受ける特定利子については、第一項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

Sec.102 Licensee’s Exemption from Liability Any person who works a patented product, substance and/or process under a license granted under this Chapter, shall be free from any liability for infringement: Provided however, that in the case of voluntary licensing, no collusion with the licensor is proven. This is without prejudice to the right of the rightful owner of the patent to recover from the licensor whatever he may have received as royalties under the license.例文帳に追加

第102条 実施権者の免責 本章の規定に従って与えられるライセンスに基づいて特許を受けた物，物質又は方法を実施する者は，侵害については如何なる責任も問われない。ただし，自発ライセンス許諾の場合は，許諾者との共謀がないことを立証することを要する。この場合において，許諾者がライセンスに基づく実施料として実施権者から得たものを許諾者から取る正当な特許権者の権利は損なわれない。 - 特許庁

First, how will you hold briefings through Local Finance Bureaus? Will each bureau hold one briefing starting early next year, for example? Secondly, if the act is to be put into force on Wednesday, I suppose that the public comment procedure for relevant cabinet orders and Cabinet Office ordinances will be skipped. Am I correct in understanding that the procedure will be skipped based on the legal provision that allows exemption from the requirement for the public comment procedure in emergency cases? 例文帳に追加

財務局を通じて行う説明会というのは、年明けから各財務局で一回ずつですとか、スケジュールというかどのような形でやるのかということをまず一点お聞きしたいことと、水曜日に施行するということになると、政省令に関してパブコメの手続は飛ばすということになると思いますが、これは緊急性を要するということでパブコメをしなくていいという、あの規定を使って行うという理解でよろしいのでしょうか。 - 金融庁

(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

It is further understood that where, in the case of schemes of reorganisation of companies, the laws of a Contracting State allow for the taxation of the gains arising from the disposal of shares in a company to be deferred, such gains will be regarded as subject to tax unless any part of the deferred gains is as a result of a later disposal or reorganisation subject to a statutory exemption under the laws of that Contracting State. 例文帳に追加

さらに、法人の組織再編成において株式の譲渡から生ずる収益に対し一方の締約国の法令により課税の繰延べが認められる場合（当該繰延べの対象となった収益の全部又は一部に相当する収益が、将来行われる譲渡又は組織再編成により免税となる場合を除く。）には、当該繰延べの対象となった収益は、当該一方の締約国において租税が課されるものとされることが了解される。 - 財務省

Article 42 (1) A person who intends to apply for competence certification pursuant to Article 22 of the Act (excluding those applying under the provisions of Article 57, called "applicant for competence certification" in paragraph (3)) shall submit a written application for competence certification (Format 19 (in the case of a person who intends to be exempted from paper examinations pertaining to all subjects (called "applicant for exemption from all paper examination subjects" below) Format 19-2)) to the Minister of Land, Infrastructure, Transport and Tourism. 例文帳に追加

第四十二条　法第二十二条の技能証明を申請しようとする者（第五十七条の規定により申請する者を除く。第三項において「技能証明申請者」という。）は、技能証明申請書（第十九号様式（全部の科目に係る学科試験の免除を受けようとする者（以下「学科試験全科目免除申請者」という。）にあつては、第十九号の二様式））を国土交通大臣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

Article 195-2 Where the Commissioner of the Patent Office recognizes that a person meets the requirements of Cabinet Order to be recognized as a person with insufficient funds, and that the person has difficulties paying the fees for a request for the examination of an application, the Commissioner of the Patent Office may, in accordance with Cabinet Order, grant the person a reduction of or exemption from the payment of the fees for the request for the examination of the person's own patent application payable under Article 195(2), where the Commissioner of the Patent Office recognizes that the person falls under any of the following paragraphs: 例文帳に追加

第百九十五条の二　特許庁長官は、次に掲げる者であつて資力に乏しい者として政令で定める要件に該当する者が、出願審査の請求の手数料を納付することが困難であると認めるときは、政令で定めるところにより、自己の特許出願について前条第二項の規定により納付すべき出願審査の請求の手数料を軽減し、又は免除することができる。 - 日本法令外国語訳データベースシステム

Article 32-2 Where the person to pay the registration fees for each year from the first to the third year under Article 31(1) is the creator of the device claimed in the application for a utility model registration or his/her heir, if the Commissioner of the Patent Office recognizes that the person has difficulties paying the registration fees due to insufficient funds, the Commissioner of the Patent Office may, pursuant to the provisions of the Cabinet Order, grant the person a reduction of, exemption from or deferment of the payment of the registration fees. 例文帳に追加

第三十二条の二　特許庁長官は、第三十一条第一項の規定による第一年から第三年までの各年分の登録料を納付すべき者がその実用新案登録出願に係る考案の考案者又はその相続人である場合において貧困により登録料を納付する資力がないと認めるときは、政令で定めるところにより、登録料を軽減し若しくは免除し、又はその納付を猶予することができる。 - 日本法令外国語訳データベースシステム

Under the tax revision last year, investors earning profits of 5 million yen or more from the sale of stocks or receiving stock dividends of one million yen or more are already required to make a tax declaration, thus bearing the burden of following paperwork procedures. This time, elderly people are also expected to be required to apply for a tax refund in order to benefit from tax exemption. Do you have any solution in mind that would simplify the tax system from the viewpoint of easing the burden of paperwork? 例文帳に追加

すでに今回の要望よりも前の去年の税制改正ですでに譲渡益500万円、配当100万円以上の投資家については申告義務が課されるということで、そこですでに事務負担があるということに加えて、今度の高齢者向けについても非課税部分は還付申告が必要になるということの見通しのようですけれども、申告事務負担を軽減するという意味で簡素化について何か解決策についてお考えがあるかお聞かせ下さい。 - 金融庁

A recent measure has been to exempt Hong Kong citizens from the requirement to attain a visa for a short-term stay (April 2004). Also, the regions have been expanded in China that qualify for the issuance of a group visa for Chinese nationals to visit Japan (September 2004), Chinese and Korean people coming to Japan on school visits are now exempt from visa regulations (March and September, 2004, respectively), visa fees for school visits from Taiwan have been waived (September 2004), and citizens of Macao have been granted visa exemption for short-term stays (March 2005).例文帳に追加

最近の措置としては、香港からの短期滞在者に対する査証免除（2004年４月）、中国国民訪日団体観光旅行の査証発給対象地域の拡大（同年９月）、韓国及び中国からの修学旅行生に対する査証免除（それぞれ同年３月、９月）、台湾からの修学旅行生に対する査証手数料の免除（同年９月）、マカオからの短期滞在者に対する査証免除（2005年３月）等が実施されている。 - 経済産業省

The Federal Minister for Justice shall have power to prescribe by statutory order, to the extent that provision therefor has not been made by law, the collection of administrative fees to cover the costs incurred by use of the services of the Patent Office and may, in particular order that fees be charged for certificates, authentications, inspection of files and information as well as for expenses incurred, issue provisions on the person liable for costs, due date of costs, requirements on advance on costs, exemption from costs, statutory limitation and the procedure for determining costs. 例文帳に追加

連邦法務大臣は，法律に規定がない限りにおいて，特許庁の手続提供による費用を賄うために行政手数料の徴収を施行令で命令する権限を有する。特に，証明，認証，ファイル及び情報の閲覧，その他の経費を賄う手数料が徴収される旨を規定することができ，費用の債務者，手数料納付期日，前納義務，出訴期限法に該当するもの，及び費用の調達手続に関する規則を発布することができる。 - 特許庁

Notwithstanding the provisions of Article 2 of the Convention: (a) the United States excise tax on insurance policies issued by foreign insurers shall not be imposed on insurance or reinsurance policies, the premiums on which are the receipts of a business of insurance carried on by an enterprise of Japan, to the extent that the risks covered by such premiums are not re insured with a person not entitled to the benefits of the Convention or any other tax convention entered into by the United States that provides exemption from such tax; 例文帳に追加

外国保険業者の発行した保険証券に対する合衆国の消費税は、日本国の企業が行う保険事業の収入となる保険料（当該企業が負担する当該保険料に係る危険のうち、条約又は当該消費税の免除を規定する合衆国が締結する他の租税条約の特典を受ける権利を有しない者により再保険される部分に係る保険料を除く)に係る保険証券又は再保険証券に対しては、課することができない。 - 財務省

(3) If consent (or, for a Company with Board of Directors, a resolution of the board of directors) to the effect that Officers, Etc. shall be exempted from the liability under the provisions of the articles of incorporation pursuant to the provisions of paragraph (1) has been given, the directors shall, without delay, give public notice, or give notice to shareholders, to the effect that any objections to the matters listed in each item of paragraph (2) of the preceding article or to the exemption from liability ought to be stated within a specified period of time; provided, however, that such period may not be shorter than one month. 例文帳に追加

３　第一項の規定による定款の定めに基づいて役員等の責任を免除する旨の同意（取締役会設置会社にあっては、取締役会の決議）を行ったときは、取締役は、遅滞なく、前条第二項各号に掲げる事項及び責任を免除することに異議がある場合には一定の期間内に当該異議を述べるべき旨を公告し、又は株主に通知しなければならない。ただし、当該期間は、一箇月を下ることができない。 - 日本法令外国語訳データベースシステム

(8) Where a foreign financial institution, etc. which had previously received the application of the provisions of Article 42-2(1) of the Act has become unable to receive the application of the said provisions based on the provisions of paragraph (2) of the said Article and subsequently seeks the application of the provisions of Article 42-2(1) of the Act again, the said foreign financial institution, etc. shall submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act, by the day preceding the day on which it is to receive the specified interest, in respect of which it seeks the application of the provisions of the said paragraph. 例文帳に追加

８　法第四十二条の二第一項の規定の適用を受けていた外国金融機関等が同条第二項の規定に基づき同条第一項の規定の適用を受けることができなくなつた日後、再び同項の規定の適用を受けようとする場合には、非課税適用申告書を、同項の規定の適用を受けようとする特定利子の支払を受けるべき日の前日までに同条第五項に規定する税務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

(10) A specified financial institution, etc. shall, when it has received a written application for tax exemption or a written application prescribed in Article 42-2(8) of the Act at its offices, etc., submit such written applications to the district director prescribed in Article 42-2(5) of the Act, by the final day of the month following the month involving the date of the receipt, and create copies of such written applications (including those equivalent thereto) and preserve them pursuant to the provisions of an Ordinance of the Ministry of Finance. 例文帳に追加

１０　特定金融機関等は、その事務所等において非課税適用申告書又は法第四十二条の二第八項に規定する申告書を受理したときは、その受理した日の属する月の翌月末日までに、これらの申告書を同条第五項に規定する税務署長に提出しなければならないものとし、かつ、財務省令で定めるところにより、これらの申告書の写し（これに準ずるものを含む。）を作成し、これを保存しなければならないものとする。 - 日本法令外国語訳データベースシステム

Article 17 (1) When a person who should pay patent fees for each year from the first to the third year pursuant to the provisions of Article 107, paragraph 1 of the Patent Act (Act No.121 of 1956) is a person listed in the following items and meets the requirements specified by Cabinet Order as being a person particularly needed to promote the enhancement of Industrial Technology Capability, the Commissioner of the Japan Patent Office may, pursuant to provisions of Cabinet Order, grant the person a reduction of, exemption from or deferment of the payment of the patent fees. 例文帳に追加

第十七条　特許庁長官は、特許法（昭和三十四年法律第百二十一号）第百七条第一項の規定による第一年から第三年までの各年分の特許料を納付すべき者が次に掲げる者であって産業技術力の強化を図るため特に必要なものとして政令で定める要件に該当する者であるときは、政令で定めるところにより、特許料を軽減し若しくは免除し、又はその納付を猶予することができる。 - 日本法令外国語訳データベースシステム

Introduction of the income exemption system should provide a greater incentive for people who refrain from selling any stocks and, naturally, have no profits made in trading, though such people have so far been refused tax advantages offered for the year of investment. It is also supposed that people in parts of Japan who intend to support a “company with something gleaming” in its foundation, including friends of the founders, should be encouraged by the tax treatment in quite an effective way to make investment, and that it should make great contribution to revitalization of local communities. 例文帳に追加

所得控除制度の導入により、これまでは株取引を行っておらず株式譲渡益がないためにこれまでの投資時点での優遇税制の恩典が受けられなかった層に対して、大きな政策インセンティブを与えることができることとなる。また、日本各地で「キラリと輝く企業」の創業を支援し、起業する仲間を支援しようとする友人・知人等、幅広い人々の出資を大きく促進する効果があるものと考えられ、地域活性化にも大きく資するものと見られる。 - 経済産業省

One of the main issues for NAMA negotiation is on a uniform tariff reduction formula (Swiss formula) for the all items and exemptions for developing countries for which the formula will be applied (relief or exemption from tariff reductions).It has long been debated between developed countries whose tariff is generally low and who are interested in reduced tariff for the developing countries and emerging countries whose tariff is relatively high and who seek flexibility in protecting their own industries and maintaining room for the reduction policy.例文帳に追加

主要な論点の一つは、NAMA交渉の対象となる全品目に対する一律の関税削減の方式（スイス・フォーミュラ）及び当該フォーミュラを適用する際の途上国に対する例外措置（関税削減の緩和又は免除）であり、自国の関税が全体的に低く、途上国の関税引下げに関心がある先進国と、自国の関税が高く、自国産業保護、政策余地の維持の観点から関税引下げに柔軟性を求める途上国との間で、長く議論されてきた。 - 経済産業省

Sec.91 Exceptional Cases In exceptional or meritorious cases where substantial benefits will accrue to the economy, such as high technology content, increase in foreign exchange earnings, employment generation, regional dispersal of industries and/or substitution with or use of local raw materials, or in the case of Board of Investments, registered companies with pioneer status, exemption from any of the above requirements may be allowed by the Documentation, Information and Technology Transfer Bureau after evaluation thereof on a case-by-case basis.例文帳に追加

第91条 特別な事案 高度な技術的内容，外国との交易における収益，雇用の創出，産業の広域的普及，国内の原材料への置換若しくは国内の原材料の使用における増加又は投資委員会の場合における先駆者の地位を有する登録団体の増加等の国内の経済に対して重要な利益をもたらす特別な又は価値のある事案においては，資料・情報・技術移転局は，事案の評価の後，事案ごとに前条までに規定する要件からの免除を認めることができる。 - 特許庁

(1) For the purposes of this Act, the Government may make rules- (a) to provide, with respect to any goods which purport or are alleged to be of uniform number, quantity, measure, gauge or weight, for the number of samples to be selected and tested and for the selection of the samples; and (b) to provide for the manner in which, for the purpose of Section 68 of this Act, yarn and thread shall be marked with the particulars required by that section, and for the exemption of certain premises used for the manufacture, bleaching, dyeing or finishing of yarn or thread from the provisions of that section. 例文帳に追加

(1)本法の目的上、政府は次に掲げる規則を制定することができる。(a)個数、数量、度量、ゲージ又は重量が統一されていることが本旨であるか、又は統一されていると主張される商品について、抜き取り検査を行う見本の個数及び見本の選択につき規定する規則。(b)本法第68条の目的上、織糸及び糸に同条が求める詳細を記す方式、及び織糸及び糸の製造、漂白、染色又は仕上げ処理に使われる一定の施設につき同条の規定の適用免除を規定する。 - 特許庁

With reference to paragraph 3 of Article 13(Alienation of Property) of the Convention: It is understood that where, in the case of schemes of reorganisation of companies, the laws of a Contracting State allow for the taxation of the gains arising from the disposal of shares in a company to be deferred, such gains shall be regarded as subject to tax unless any part of the deferred gains is as a result of a later disposal or reorganisation subject to a statutory exemption under the laws of that Contracting State. 例文帳に追加

条約第十三条３（財産の譲渡）の規定に関し、法人の組織再編成において株式の譲渡から生ずる収益に 対し一方の締約国の法令により課税の繰延べが認められる場合（当該繰延べの対象となった収益の全部又は一部に相当する収益が、将来行われる譲渡又は組織再編成により免税となる場合を除く。）には、当該繰延べの対象となった収益は、当該一方の締約国において租税が課されるものとされることが了解される。 - 財務省

Article 5-2 The Minister of Justice may make an exemption from applying the provision of items (iv), (v), (vii), (ix) or (ix)-2 of paragraph (1) of the preceding Article to a particular foreign national pursuant to the provisions of an Ordinance of the Ministry of Justice when he/she has granted the foreign national re-entry permission pursuant to the provisions of Article 26, paragraph (1) or in any other case provided for by the provisions of an Ordinance of the Ministry of Justice and when he/she finds reasonable grounds to do so. In this case, the foreign national is eligible for landing in Japan as long as he/she does not fall under any other items of paragraph (1) of the preceding Article. 例文帳に追加

第五条の二　法務大臣は、外国人について、前条第一項第四号、第五号、第七号、第九号又は第九号の二に該当する特定の事由がある場合であつても、当該外国人に第二十六条第一項の規定により再入国の許可を与えた場合その他の法務省令で定める場合において、相当と認めるときは、法務省令で定めるところにより、当該事由のみによつては上陸を拒否しないこととすることができる。 - 日本法令外国語訳データベースシステム

(7) A foreign financial institution, etc. that submits a written application for tax exemption shall, upon submission, present its certificate of registered matters of the corporation and any other document specified by a Cabinet Order to the head of the business office, etc. of the specified financial institution, etc. via which submission is made, and the head of the business office, etc. of the said specified financial institution, etc. shall confirm, by the said documents, the name and the location of the head office or principal office stated in the said written application. 例文帳に追加

７　非課税適用申告書の提出をする外国金融機関等は、その提出をする際、その経由する特定金融機関等の営業所等の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該特定金融機関等の営業所等の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地を当該書類により確認しなければならないものとする。 - 日本法令外国語訳データベースシステム

(8) Where the creator of a device claimed in an application for a utility model registration or of a registered utility model, or his/her heir, files a petition requesting Utility Model Technical Opinion on that device claimed in that application for a utility model registration or that registered utility model, if the Commissioner of the Patent Office recognizes that the person has difficulties paying the fees for the petition for Utility Model Technical Opinion to be paid under paragraph (2) due to insufficient financial means, the Commissioner of the Patent Office may, pursuant to the provisions of the Cabinet Order, grant the person a reduction of or exemption from the payment of the fees. 例文帳に追加

８　特許庁長官は、自己の実用新案登録出願に係る考案又は登録実用新案について実用新案技術評価の請求をする者がその実用新案登録出願に係る考案若しくは登録実用新案の考案者又はその相続人である場合において、貧困により第二項の規定により納付すべき実用新案技術評価の請求の手数料を納付する資力がないと認めるときは、政令で定めるところにより、その手数料を軽減し、又は免除することができる。 - 日本法令外国語訳データベースシステム

One of the major points at issue is the flat tariff reduction method for all items covered by NAMA negotiations (Switzerland formula), and exceptional measures for developing countries when applying this formula (relaxation of the tariff elimination or exemption). When it comes to the coefficient that decides the reduction width of the Switzerland formula and applying the ratio of exception measures, taking the argument in the ministerial meeting in Jul. 2008 into consideration, although it doesn't reach at the final agreement, a concrete numerical value is shown in the 4th revised edition of chairperson text in Dec. 2008 (Figure 5-2-3-4).例文帳に追加

主要な論点の一つは、NAMA交渉の対象となる全品目に対する一律の関税削減の方式（スイス・フォーミュラ）及び当該フォーミュラを適用する際の途上国に対する例外措置（関税削減の緩和又は免除）であり、このスイス・フォーミュラの削減幅を決める係数や例外措置の適用割合については、2008 年7 月の閣僚会合での議論を踏まえ、最終的な合意には至っていないものの、2008 年12 月の第4 次改訂議長テキストにおいて、具体的な数値が提示されている（第5-2-3-4 図）。 - 経済産業省

(1) Upon request the Hungarian Patent Office may accord an exemption from the patent filing and search fee, the examination fee and granting fees as well as from the fees of applications for plant variety, utility model, design and topography protection, moreover the Office may grant deferment of maintenance fees of patent, plant variety and utility model protection for the period from the first till the fifth years, if the holder of the right as natural person ? due to his wages, income and financial standing ? is unable to cover them; the fees subject to the deferment shall be paid together with the maintenance fee for the sixth year.例文帳に追加

(1) 請求があったときは，ハンガリー特許庁は，特許出願及び調査手数料，審査及び付与手数料並びに植物品種，実用新案，意匠及び回路配置保護の出願手数料を免除することができ，更に，特許，植物品種及び実用新案保護の維持手数料を，1年目から5年目までの期間につき猶予することができる。ただし，自然人としての権利所有者が，その賃金，収入及び金融状態のために，手数料を納付できないことを条件とする。猶予対象となった手数料は，6年目の維持手数料と共に納付しなければならない。 - 特許庁

Where, pursuant to any provisions of this Convention, a Contracting State reduces the rate of tax on, or exempts from tax, income of a resident of the other Contracting State and under the laws in force in that other Contracting State the resident is subjected to tax by that other Contracting State only on that part of such income which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such income as is remitted to or received in that other Contracting State. 例文帳に追加

この条約の規定に従い一方の締約国が他方の締約国の居住者の所得に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該居住者が、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

Where, pursuant to any provision of this Agreement, a Contracting State reduces the rate of tax on, or exempts from tax, income of a resident of the other Contracting State and under the laws in force in that other Contracting State the resident is subjected to tax by that other Contracting State only on that part of such income which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such income as is remitted to or received in that other Contracting State. 例文帳に追加

この協定の規定に従い一方の締約国が他方の締約国の居住者の所得に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該居住者が、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

With reference to paragraph 4 of Article 11 (Interest) of the Convention: 47 It is understood that the term “arrangement involving back-to-back loans” would cover, inter alia, any kind of arrangement structured in such a way that a financial institution which is a resident of a Contracting State receives interest arising in the other Contracting State and the financial institution pays an equivalent interest to another person who is a resident of the first-mentioned Contracting State and, if it received the interest directly from the other Contracting State, would not be entitled to the exemption from tax with respect to that interest in that other Contracting State. 例文帳に追加

条約第十一条４（利子）の規定に関し、「バックトゥバック融資に関する取決め」とは、特に、一方の締約国の居住者である金融機関が他方の締約国内において生じた利子を受領し、かつ、当該金融機関が当該利子と同等の利子を当該一方の締約国の居住者である他の者（当該他方の締約国内から直接に利子を受領したならば当該利子について当該他方の締約国において租税の免除を受けることができなかったとみられるものに限る。）に支払うように組成されるすべての種類の取決めをいうことが了解される。 - 財務省

Where, pursuant to any provision of the Convention, a Contracting State reduces the rate of tax on, or exempts from tax, income of an individual who is a resident of the other Contracting State and under the laws in force in that other Contracting State that individual is subjected to tax by that other Contracting State only on that part of such income which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such income as is remitted to or received in that other Contracting State. 例文帳に追加

条約の規定に従い一方の締約国が他方の締約国の居住者である個人の所得に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該個人が、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

4. Where, pursuant to any provisions of this Convention, a Contracting State reduces the rate of tax on, or exempts from tax, an item of income of a resident of the other Contracting State and under the laws in force in that other Contracting State the resident is subject to tax by that other Contracting State only on that part of such item of income which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such item of income as is remitted to or received in that other Contracting State. 例文帳に追加

４この条約の規定に従い一方の締約国が他方の締約国の居住者の所得に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該居住者が、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

Where, pursuant to any provisions of this Convention, a Contracting State reduces the rate of tax on, or exempts from tax, income of a resident of the other Contracting State and under the laws in force in that other Contracting State the resident is subjected to tax by that other Contracting State only on that part of such income which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such income as is remitted to or received in that other Contracting State. 例文帳に追加

この条約に従い一方の締約国が他方の締約国の居住者の所得に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該居住者が、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

(3) Notwithstanding the provisions of the preceding paragraph, when the Officer, etc. has performed his/her duties in good faith and without gross negligence, exemption from the liability prescribed in paragraph (1) shall be granted by resolution at an Investors' meeting, within the limit of the amount obtained by multiplying the numbers provided in the following items according to the categories of Officer, etc. listed in the respective items by the amount calculated by the method prescribed in a Cabinet Office Ordinance as an amount equivalent to the annual amount of property benefits which the Officer, etc. has received or is to receive as the consideration for the execution of his/her duties from the Investment Corporation while he/she is in office, and deducting the amount obtained from the amount for which he/she is liable: 例文帳に追加

３　前項の規定にかかわらず、第一項の責任は、当該役員等が職務を行うにつき善意でかつ重大な過失がないときは、賠償の責任を負う額から、当該役員等がその在職中に投資法人から職務執行の対価として受け、又は受けるべき財産上の利益の一年間当たりの額に相当する額として内閣府令で定める方法により算定される額に、次の各号に掲げる役員等の区分に応じ、当該各号に定める数を乗じて得た額を控除して得た額を限度として、投資主総会の決議によつて免除することができる。 - 日本法令外国語訳データベースシステム

(3) When applying for practical examinations (including when intending to be exempted from the practical examinations pertaining to all or some of the subjects), an applicant for competence certification (excluding the applicant for exemption from all paper examination subjects) who has passed the paper examinations shall submit to the Minister of Land, Infrastructure, Transport and Tourism a written application for practical examinations (Format 19-2), together with one copy of photograph and a photocopy of the document pursuant to Article 47 (only those pertaining to the paper examination passes), and attaching the documents listed in item (i) as applicable, or producing the documents listed in item (ii) and attaching a photocopy thereof. 例文帳に追加

３　技能証明申請者（学科試験全科目免除申請者を除く。）であつて、学科試験に合格したものは、実地試験を受けようとするとき（全部又は一部の科目に係る実地試験の免除を受けようとするときを含む。）は、実地試験申請書（第十九号の二様式）に、写真一葉及び第四十七条の文書の写し（学科試験の合格に係るものに限る。）を添付するとともに、必要に応じ第一号に掲げる書類を添付し、又は第二号に掲げる書類を提示し、かつ、その写しを添付し、国土交通大臣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) When a person who requests examination of his/her own patent application with regard to an invention related to the results of Research and Development Business engaged in according to a Certified Research and Development Business Plan (limited to such invention for which the application for a patent has been made within two years from the expiration date of the term of the Research and Development Business under said Certified Research and Development Business Plan) is a person who falls under both of the following items, the Commissioner of the Japan Patent Office may grant the person a reduction of, or exemption from the fees for requesting the examination of the patent application payable pursuant to the provisions of Article 195, paragraph (2) of the Patent Act, pursuant to the provisions of a Cabinet Order: 例文帳に追加

２ 特許庁長官は、認定研究開発事業計画に従って行われる研究開発事業の成果に係る発明（当該認定研究開発事業計画における研究開発事業の実施期間の終了日から起算して二年以内に出願されたものに限る。）に関する自己の特許出願について、その出願審査の請求をする者が次の各号のいずれにも該当する者であるときは、政令で定めるところにより、特許法第百九十五条第二項の規定により納付すべき出願審査の請求の手数料を軽減し、又は免除することができる。 - 経済産業省

(23) The provisions of the preceding paragraph shall apply mutatis mutandis where a nonresident or foreign corporation makes, for the first time, entries or records under the book-entry transfer system regarding book-entry transfer local government bonds in the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning other book-entry transfer local government bonds, the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning interest-bearing book-entry transfer national government bonds or the account pertaining to the entries or records under the book-entry transfer system covered by a confirmation concerning short-term national government bonds, etc., or submits a written application prescribed in Article 5-2(11) of the Act pursuant to the provisions of paragraph (11) of the said Article with regard to book-entry transfer local government bonds (such written application shall be referred to as a "written application for a change of book-entry transfer local government bonds" in paragraph (26)). In this case, in the preceding paragraph, the term "pursuant to the provisions of paragraph (9) of the said Article with regard to a confirmation concerning the said book-entry local government bonds" shall be deemed to be replaced with "pursuant to the provisions of paragraph (9) of the said Article with regard to a confirmation concerning other book-entry local government bonds or a confirmation concerning interest-bearing book-entry transfer national government bonds"; the term "a confirmation concerning the said book-entry transfer local government bonds or" shall be deemed to be replaced with "a confirmation concerning other book-entry transfer local government bonds, a confirmation concerning the said interest-bearing book-entry transfer national government bonds or"; the term "a written application for tax exemption of book-entry transfer national government bonds or written application for a change of book-entry transfer national government bonds" shall be deemed to be replaced with "a written application for tax exemption of book-entry transfer local government bonds or written application for a change of book-entry transfer local government bonds." 例文帳に追加

２３　前項の規定は、非居住者又は外国法人が、他の振替地方債に係る確認に係る振替記載等に係る口座、利付振替国債に係る確認に係る振替記載等に係る口座若しくは短期国債等に係る確認に係る振替記載等に係る口座において最初に振替地方債の振替記載等を受ける場合又は振替地方債に係る法第五条の二第十一項の規定による同項に規定する申告書（第二十六項において「振替地方債異動申告書」という。）の提出をする場合について準用する。この場合において、前項中「振替地方債に係る確認に係る同条第九項」とあるのは「他の振替地方債に係る確認若しくは利付振替国債に係る確認に係る同条第九項」と、「振替地方債に係る確認又は」とあるのは「他の振替地方債に係る確認、当該利付振替国債に係る確認又は」と、「振替国債非課税適用申告書又は振替国債異動申告書」とあるのは「振替地方債非課税適用申告書又は振替地方債異動申告書」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

Where, pursuant to any provision of this Convention, a Contracting State reduces the rate of tax on, or exempts from tax, income, profits or gains of a resident of the other Contracting State and under the laws in force in that other Contracting State the resident is subject to tax by that other Contracting State only on that part of such income, profits or gains which is remitted to or received in that other Contracting State, then the reduction or exemption shall apply only to so much of such income, profits or gains as is remitted to or received in that other Contracting State. 例文帳に追加

この条約の規定に従い一方の締約国が他方の締約国の居住者の所得、利得又は収益に対する租税の率を軽減し、又はその租税を免除する場合において、当該他方の締約国において施行されている法令により、当該居住者が、その所得、利得又は収益のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ当該他方の締約国において租税を課されることとされているときは、その軽減又は免除は、その所得、利得又は収益のうち当該他方の締約国に送金され、又は当該他方の締約国内で受領された部分についてのみ適用する。 - 財務省

Article 10 (1) When a person who should pay patent fees with regard to a patented invention related to the results of Research and Development Business engaged in according to a Certified Research and Development Business Plan (limited to such invention for which the application for a patent has been made within two years from the expiration date of the term of the Research and Development Business under said Certified Research and Development Business Plan), for each year from the first to the tenth year pursuant to the provisions of Article 107, paragraph (1) of the Patent Act (Act No.121 of 1959), is a person who falls under both of the following items, the Commissioner of the Japan Patent Office may grant the person a reduction of, exemption from or grace period for the payment of the patent fees, pursuant to the provisions of a Cabinet Order: 例文帳に追加

第十条 特許庁長官は、認定研究開発事業計画に従って行われる研究開発事業の成果に係る特許発明（当該認定研究開発事業計画における研究開発事業の実施期間の終了日から起算して二年以内に出願されたものに限る。）について、特許法（昭和三十四年法律第百二十一号）第百七条第一項の規定による第一年から第十年までの各年分の特許料を納付すべき者が次の各号のいずれにも該当する者であるときは、政令で定めるところにより、特許料を軽減し若しくは免除し、又はその納付を猶予することができる。 - 経済産業省

As fairness before the law is a norm in Japan, I think that exempting from criminal prosecution the practice of lending at an interest rate higher than the upper limit under the Act Regulating the Receipt of Contributions, Receipt of Deposits and Interest Rates (Shussi Hou) in a particular geographical area only – a concept at issue here – would go against the principle of fairness before the law. Since the current regulation under the amended Act, which the media covered extensively when it was established, is a legislative step supported unanimously by all parties to address the multiple-debt problem, as I point out repeatedly, creating any exemption designed to relax its enforcement could result in its social significance being compromised. It is on those grounds that we are in the process of formulating a statement in our second reply that it would be difficult, or not acceptable, to undertake the idea. 例文帳に追加

日本国はご存じのように、法の下の公正ということがございまして、一部の地域のみ、今お話がございました出資法の上限金利を上回るような貸付けを刑罰の対象から除外することは、法の公正に反するのではないかと考えております。現行の規制は、当時、マスコミが大変大きく取り上げていただきまして、この法律は、私が何回も言っているように、全党一致で多重債務問題への対処として設けられた法律でもございますから、例外的に緩和措置を講ずることは、社会的意義を損なうのではないか。そういった理由から、対応がなかなか難しいのではないか、対応不可だということを、2次回答において示しているところでございます。 - 金融庁

(ii) In the certificates of the said general foreign-issued company bonds and the prospectus pertaining to the issue thereof, it is stated that where a resident or domestic corporation receives payment of interest on the said general foreign-issued company bonds (where a domestic financial institution, etc. receives payment, the case where it has submitted a written application for tax exemption pursuant to the provision of the main clause of paragraph (4) and the provision of paragraph (6) as applied mutatis mutandis pursuant to the preceding paragraph or where the person who pays interest on the said general foreign-issued company bonds has submitted an interest recipient confirmation document pursuant to the provision of paragraph (7) as applied mutatis mutandis pursuant to the preceding paragraph shall be excluded), income tax shall be imposed on any interest on the amount specified in (a) or (b) below for the category listed in (a) or (b) respectively: 例文帳に追加

二　当該一般民間国外債の券面及びその発行に係る目論見書に、居住者又は内国法人が当該一般民間国外債の利子の支払を受ける場合（国内金融機関等については、前項において準用する第四項本文及び第六項の規定によりその者による非課税適用申告書の提出がある場合又は前項において準用する第七項の規定により当該一般民間国外債の利子の支払をする者による利子受領者確認書の提出がある場合を除く。）には、次のイ又はロに掲げる場合の区分に応じそれぞれイ又はロに定める金額に係る利子について所得税が課される旨の記載があること。 - 日本法令外国語訳データベースシステム

(10) Where a person who has submitted a written application for tax exemption of book-entry transfer national government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer national government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer national government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer national government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(i)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph), or via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds) and the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer national government bonds. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer national government bonds to be received by the person on or after the day on which the change has been made. 例文帳に追加

１０　振替国債非課税適用申告書を提出した者が、その提出後、当該振替国債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替国債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替国債の振替記載等に係る他の特定間接口座管理機関）及び当該振替国債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替国債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替国債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替国債の振替記載等に係る外国間接口座管理機関）及び当該振替国債の振替記載等に係る特定振替機関等を経由して第一項第一号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債の利子については、同項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

(11) Where a person who submitted a written application for tax exemption of book-entry transfer local government bonds has, after submission, changed the name or address initially stated in the said written application for tax exemption of book-entry transfer local government bonds, the person shall, no later than the day preceding the day on which the person is to receive, for the first time since the date of change, payment of interest on the book-entry transfer local government bonds for which the person made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the person submitted the said written application for tax exemption of book-entry transfer local government bonds, submit a written application stating the person's new name or address and any other matters specified by an Ordinance of the Ministry of Finance, to the district director prescribed in paragraph (1)(ii)(a), via the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. is a specified account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and a specified book-entry transfer institution; in the case where the said specified book-entry transfer institution, etc. is a specified indirect account management institution, submission shall be made via [1] the said specified book-entry transfer institution, etc. (in the case where the said specified book-entry transfer institution, etc. makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another specified indirect account management institution, submission shall be made via the said specified book-entry transfer institution, etc. and such other specified indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] a specified book-entry transfer institution; hereinafter the same shall apply in this paragraph) and the person who pays the said interest, or via [1] the said qualified foreign intermediary (in the case where the said qualified foreign intermediary is a foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary (in the case where the said qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds through another foreign further indirect account management institution, submission shall be made via the said qualified foreign intermediary and such other foreign further indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds) and the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds), [2] the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the said book-entry transfer local government bonds, and [3] the person who pays the said interest. In this case, where the person has failed to submit the said written application, the provision of paragraph (1) shall not apply to interest on the said book-entry transfer local government bonds to be received by the person on or after the day on which the change has been made. 例文帳に追加

１１　振替地方債非課税適用申告書を提出した者が、その提出後、当該振替地方債非課税適用申告書に記載した氏名若しくは名称又は住所の変更をした場合には、その者は、その変更をした日以後最初に当該振替地方債非課税適用申告書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替地方債の利子の支払を受けるべき日の前日までに、その変更をした後のその者の氏名又は名称及び住所その他の財務省令で定める事項を記載した申告書を、当該特定振替機関等（当該特定振替機関等が特定口座管理機関である場合には当該特定振替機関等及び特定振替機関とし、当該特定振替機関等が特定間接口座管理機関である場合には当該特定振替機関等（当該特定振替機関等が他の特定間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該特定振替機関等及び当該振替地方債の振替記載等に係る他の特定間接口座管理機関）及び当該振替地方債の振替記載等に係る特定口座管理機関並びに特定振替機関とする。以下この項において同じ。）及び当該利子の支払をする者を経由し、又は当該適格外国仲介業者（当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該適格外国仲介業者（当該適格外国仲介業者が他の外国再間接口座管理機関から当該振替地方債の振替記載等を受ける場合には、当該適格外国仲介業者及び当該振替地方債の振替記載等に係る他の外国再間接口座管理機関）及び当該振替地方債の振替記載等に係る外国間接口座管理機関）及び当該振替地方債の振替記載等に係る特定振替機関等並びに当該利子の支払をする者を経由して第一項第二号イに規定する税務署長に提出しなければならない。この場合において、当該申告書を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替地方債の利子については、同項の規定は、適用しない。 - 日本法令外国語訳データベースシステム

On the other hand, it is stipulated in an agreement on the outline of the tax system revision, reached at the end of last year between the government and the ruling parties, that the reduced tax rate of 10% applicable to stock dividend income should be raised back to the original rate of 20% at the end of 2008. In addition, some tax experts have pointed out that the planned tax exemption measures would make the tax system too complicated and problematic, from the viewpoint of the integrated taxation of financial income. It is said that taxation is politics. As the minister in charge of both the FSA, which makes tax-related requests, and the Ministry of Finance, which makes judgments on the requests, how are you going to deal with the issue of tax revision? My second question is - I will keep this simple - do you think it will be appropriate to combine the fiscal and financial affairs portfolios at the vice ministerial and parliamentary secretary levels? 例文帳に追加

ただ一方で、昨年末に政府・与党が合意した税制改正大綱では、その株式配当に適用している軽減税率10％を本則の20％に戻すと、2008年末で廃止すると明記されており、租税法の専門家からの間からも金融所得の一体課税など課税の中立性の観点から税制を複雑にするといった指摘もあがっていますが、税は政治と言いますけれども、財務省と金融庁、この要望側とそれをどうするか判断する側、両方を所管される大臣として、まさにこの問題にどう取り組んでいかれるかというあたりをお伺いしたいのが１点と、２点目は簡潔に、人事のあり方として、副大臣、政務官人事についても兼務するのが相応しいとお考えかどうか、この点について教えてください。 - 金融庁