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「exemption」に関連した英語例文の一覧と使い方(7ページ目) - Weblio英語例文検索
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exemptionを含む例文一覧と使い方

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例文

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

To perform reduction or exemption measure of usage fee such as discount with an IC card for a specific user using a pay institution, and to prevent unfair use action by another person.例文帳に追加

有料施設を利用する特定の利用者に対して、ICカードにより割引などの利用料金の減免措置を行うとともに他者の不正利用行為を防止する。 - 特許庁

If the request for exemption is refused, payment of the fee within two months from the refusal shall be considered as payment in due time.例文帳に追加

免除の請求が却下された場合において,却下から2月以内に特許付与手数料を納付するときは,所定の期限内に納付されたものとみなされる。 - 特許庁

When instruction of exemption of alcohol inspection is input, a history recording control part 14 records the history indicating that the inspection of the alcohol concentration is exempted on a recording part 23.例文帳に追加

履歴記録制御部14は、アルコール検査の免除の指令が入力された場合、アルコール濃度の検査を免除したことを示す履歴を記録部23に記録する。 - 特許庁

例文

(i) Grace of his/her payment for the entirety of the bonds, exemption from any liability resulting from a default on his/her debt, or settlement (excluding the act listed in the following item); 例文帳に追加

一 当該社債の全部についてするその支払の猶予、その債務の不履行によって生じた責任の免除又は和解(次号に掲げる行為を除く。) - 日本法令外国語訳データベースシステム


例文

Farmers who contributed a crop of over 3,000 koku from their harvest were promoted to the sixth rank in the kuni (order of merit), those who contributed over 1,000 koku received tax exemption for life, and those who already held the eighth court rank or higher were promoted by one rank in the kuni. 例文帳に追加

百姓で3,000石以上の収穫をあげれば勲位六階、1,000石以上は終身庸を免除、八位以上の者は勲位一階を昇叙する。 - Wikipedia日英京都関連文書対訳コーパス

(6) Broadening the scope of exemption to the restrictions on holding shareholder voting rights applied to banking groups, from the viewpoint of supporting start-ups and companies under restructuring 例文帳に追加

⑥ ベンチャービジネスの育成、企業再生(地域再生)支援等の観点からの銀行グループに対する議決権保有制限の例外措置の拡充等の措置を講じる。 - 金融庁

(ii) Partial exemption from operational control systems 例文帳に追加

信用格付業者に対する検査に際して、信用格付業者の業務の適切性等を検証するために有効であると考えられる確認項目を以下のとおり記載する。 - 金融庁

The collection of Zoeki Menden led to Zoekimengata Shoen and was a transient state of Shoen before complete exemption from tax. 例文帳に追加

雑役免田の集積による雑役免型荘園(ぞうえきめんがたしょうえん)は、荘園としては未完成であり完全な不輸となる前の過渡的性格のものと言える。 - Wikipedia日英京都関連文書対訳コーパス

例文

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

例文

In the tenth century, however, these influential families obtained fuyu no ken (the right of tax exemption) by Daijokanpu (official documents issued by Daijokan, Grand Council of State)/Minbushofu (official documents issued by Minbusho, Ministry of Popular Affaires) and converted their shoen into fuyusoden in effect. 例文帳に追加

しかし、10世紀に入ると権門が太政官符・民部省符によって不輸の権(日本)を獲得して,所有する荘園を事実上の不輸租田とした。 - Wikipedia日英京都関連文書対訳コーパス

"Jishi menkyo" refers to the exemption from "jishi" (the tax imposed on the land of the town's residential area during the early modern ages of Japan) permitted by a feudal lord, and jishi corresponded to "nengu" (the tax imposed on the land of farming villages). 例文帳に追加

地子免許(じしめんきょ)とは、近世の都市において町屋敷地にかかる地子(農村の年貢に相当する)を領主権力が免除すること。 - Wikipedia日英京都関連文書対訳コーパス

They hired oya (landlord) who was committed administration of nagaya including management service such as collecting rent and mediating in problems, in consideration of the task, oya received benefits such as exemption of rent and so on. 例文帳に追加

そして大家を雇い店子からの家賃の取立てや諸事の面倒など長屋の管理運営を任せ、その対価として店賃の免除などの優遇をした。 - Wikipedia日英京都関連文書対訳コーパス

For the same purpose, the privilege of tax exemption of "kegachi", lands possessed by people who had been treated as Eta and Hinin (groups comprising the lowest rank of Japan's Edo-period caste system (often ex-convicts or vagrants)), was also abolished when Kaiho Rei (Emancipation Edict) was issued. 例文帳に追加

なお、同様の趣旨をもってえた・非人とされた人々の所有地である「穢地」の免税特権破棄も解放令と同時に行われている。 - Wikipedia日英京都関連文書対訳コーパス

Daijokan (Grand Council of State) and Minbusho (Ministry of Popular Affairs), which had the authority concerning denso, issued fu (tally) and the shoen approved for tax exemption by the tally was called Kanshofu sho (a shoen enjoying immunity from taxation by virtue of having official documents from both the Council of State and the Ministry of Popular Affairs). 例文帳に追加

田租に係る権限を有する太政官と民部省が発する符により不輸が承認された荘園を官省符荘という。 - Wikipedia日英京都関連文書対訳コーパス

The manors, acquired tax exemption privilege, started enlarging their territories through the unification of their territorial control and encroaching on the kokugaryo territories controlled by kokuga. 例文帳に追加

免税特権を獲得した荘園は領域が統合される一円化の措置などを通じて拡大する傾向を示し、国衙が支配する国衙領を蚕食し始めた。 - Wikipedia日英京都関連文書対訳コーパス

For example, the current tax exemption for dependants in Japan does not have an age limit for dependants, and this has been noted as an incentive for not having a job.例文帳に追加

例えば、現在の我が国の扶養控除は、対象となる被扶養者に年齢制限がないが、こうした点が無業であることにインセンティブを与えているとの指摘もある。 - 経済産業省

MHLW made an announcement to accept applications for the special exemption of national pension insurance premiums due to the Great East Japan Earthquake disaster until March 2012. (August 1, 2011)例文帳に追加

東日本大震災の被災による国民年金保険料の特例免除について、平成24年3月まで申請可能とする告示を制定(平成23年8月1日) - 厚生労働省

Looking at Fig. 3-3-16, it can be seen that of those enterprises that entered business in 2003, a high proportion of enterprises using the exemption system intend to expand their businesses.例文帳に追加

第3-3-16図を見ると、2003年に創業した企業のうち、同制度を利用し創業した企業では事業規模の拡大を志向する割合が高い事が分かる。 - 経済産業省

It may be inconsistent with the national treatment obligations (Item 2, Article 3 of GATT) in that the possibility of exemption from the vehicle recycling fee is only given to domestic cars and it is ruled out for imported cars. 例文帳に追加

廃車税免除の余地を国産車のみに認め、輸入車への免除の可能性が排除されている点は、内国民待遇義務(GATT第3条)違反の可能性あり。 - 経済産業省

(26) The provisions of paragraph (24) shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds (including one who shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of paragraph (5); hereinafter the same shall apply in this paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary; and the provisions of the preceding paragraph shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a qualified foreign intermediary. In this case, in paragraph (24), the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds"; in the preceding paragraph, the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds," and the term "pertaining to the said book-entry transfer national government bonds" shall be deemed to be replaced with "pertaining to the said book-entry transfer local government bonds." 例文帳に追加

26 第二十四項の規定は振替地方債非課税適用申告書を提出した者(第五項の規定により振替地方債非課税適用申告書を提出したものとみなされる者を含む。以下この項及び第二十八項において同じ。)が特定振替機関等若しくは適格外国仲介業者から振替地方債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、前項の規定は振替地方債非課税適用申告書を提出した者が適格外国仲介業者から振替地方債の振替記載等を受けたとき又は適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、それぞれ準用する。この場合において、第二十四項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、前項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、「振替国債に」とあるのは「振替地方債に」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

If an application for a patent is filed by an inventor and if, within two months of the date on which he was given the notice pursuant to subsection (1), he requests exemption from payment of the printing fee, the Patent Authority may grant said exemption if the applicant is considered to have great difficulty in paying the fee. 例文帳に追加

発明者が特許出願をし,かつ,第1段落による通知が当該出願人に与えられた日から2月以内にその者が印刷手数料の納付の免除を申請した場合において,特許庁は,当該手数料の納付が出願人にとって極めて困難であると認めるときは,その納付を免除することができる。 - 特許庁

Article 544 (1) If an order is issued for commencement of special liquidation, a Liquidating Stock Company may rescind the exemption of liability of Subject Officers effected within one year prior to or after the time when the petition for commencement of special liquidation was filed. The same shall apply with respect to the exemption from the liability of Subject Officers that effected for improper purpose. 例文帳に追加

第五百四十四条 特別清算開始の命令があったときは、清算株式会社は、特別清算開始の申立てがあった後又はその前一年以内にした対象役員等の責任の免除を取り消すことができる。不正の目的によってした対象役員等の責任の免除についても、同様とする。 - 日本法令外国語訳データベースシステム

(3) No exemption shall be granted from the obligation assumed by the persons listed in the items of paragraph (1) pursuant to that paragraph; provided, however, that this shall not apply to cases where all the Investors have consented to grant an exemption within the limit of the amount obtained by deducting the amount of the Net Asset Threshold from the amount of net assets stated on the balance sheet at the time of the distribution of monies. 例文帳に追加

3 第一項の規定により同項各号に掲げる者の負う義務は、免除することができない。ただし、金銭の分配の時における貸借対照表上の純資産額から基準純資産額を控除して得た額を限度として当該義務を免除することについて総投資主の同意がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(5) A person who pays interest on general foreign-issued company bonds shall, when he/she has received a written application for tax exemption pertaining to the interest on the said general foreign-issued company bonds, submit the said written application for tax exemption to the district director prescribed in Article 6(4) of the Act no later than the final day of the month that includes the day on which the person has received the written application. 例文帳に追加

5 一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用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、当該非課税適用申告書を法第六条第四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

(16) A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, submit said written application for a tax exemption to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act no later than the final day of the month that includes the day on which the person has received the written application. 例文帳に追加

16 一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用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、当該非課税適用申告書を法第六条第四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

(9) A person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds shall, upon submission, present the person's certificate of alien registration, 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 book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary, to which the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is submitted, and the said head of the business office, etc. of the specified book-entry transfer institution, etc. or the said head of the specified overseas business office, etc. of the qualified foreign intermediary shall confirm, by the documents presented thereto, the name and address stated in the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the provision of paragraph (2) shall apply, such name and address, as well as the name of the qualified foreign securities investment trust should be confirmed). 例文帳に追加

9 振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者は、その提出の際、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者の外国人登録証明書、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、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書に記載されている氏名又は名称及び住所(第二項の規定の適用がある場合にあつては、氏名又は名称及び住所並びに適格外国証券投資信託の名称)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

(12) The provisions of paragraph (8) and paragraph (9) shall apply mutatis mutandis where the person who submits a written application prescribed in the preceding two paragraphs submits the relevant written application. In this case: in paragraph (8), the phrase "paragraph (1)(i) or (ii)" shall be deemed to be replaced with "paragraph (10) or paragraph (11)"; the phrase "a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (10) has been submitted to the district director prescribed in paragraph (1)(i)(a)"; the phrase "a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (11) has been submitted to the district director prescribed in paragraph (1)(ii)(a)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; in paragraph (9), the phrase "person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "person who submits a written application prescribed in the next paragraph or paragraph (11)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; the term "name" shall be deemed to be replaced with "new name." 例文帳に追加

12 第八項及び第九項の規定は、前二項に規定する申告書を提出する者がこれらの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、第八項中「第一項第一号又は第二号」とあるのは「第十項又は第十一項」と、「振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イ」とあるのは「第十項に規定する申告書が第一項第一号イ」と、「振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イ」とあるのは「第十一項に規定する申告書が第一項第二号イ」と、「当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書」とあるのは「これらの申告書」と、第九項中「振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者」とあるのは「次項又は第十一項に規定する申告書を提出する者」と、「当該振替国債非課税適用申告書又は振替地方債非課税適用申告書」とあるのは「これらの申告書」と、「氏名」とあるのは「変更後の氏名」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

(13) A specified book-entry transfer institution, etc. and a qualified foreign intermediary shall keep books with regard to book-entry transfer national government bonds or book-entry transfer local government bonds for which a person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds made entries or records under the book-entry transfer system through the said specified book-entry transfer institution, etc. or the said qualified foreign intermediary, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the said book-entry transfer national government bonds or book-entry transfer local government bonds, and any other matters specified by an Ordinance of the Ministry of Finance, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds. 例文帳に追加

13 特定振替機関等及び適格外国仲介業者は、振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者が当該特定振替機関等又は当該適格外国仲介業者から振替記載等を受けた振替国債又は振替地方債につき帳簿を備え、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出した者の各人別に、政令で定めるところにより、当該振替国債又は振替地方債につき振替記載等がされた日その他の財務省令で定める事項を記載し、又は記録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

(6) Where the State has joint ownership of a right to obtain a patent with person(s) including a person entitled to receive a reduction of the fees for the request for an examination or exemption therefrom under the following Article or provisions of any other laws and ordinances (hereinafter in this paragraph referred to as a "reduction/exemption"), and the portion of their respective shares of the said right has been agreed, notwithstanding the provisions of paragraph (2), the fees for the request for an examination payable by such person for their right to obtain a patent thereunder shall be determined as the sum of the amounts calculated for each person other than the State jointly owning the right, by multiplying the applicable fees for the request for an examination provided thereunder (in the case of a person who receives the reduction or exemption, the amount after the said reduction/exemption) by the ratios of the share of each person other than the State, and the person(s) other than the State shall pay such sum. 例文帳に追加

6 特許を受ける権利が国又は次条の規定若しくは他の法令の規定による出願審査の請求の手数料の軽減若しくは免除(以下この項において「減免」という。)を受ける者を含む者の共有に係る場合であつて持分の定めがあるときは、これらの者が自己の特許を受ける権利について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は、同項の規定にかかわらず、国以外の各共有者ごとに同項に規定する出願審査の請求の手数料の金額(減免を受ける者にあつては、その減免後の金額)にその持分の割合を乗じて得た額を合算して得た額とし、国以外の者がその額を納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

The exemption provided by this paragraph shall apply to the employee only for a period not exceeding five years from the date on which he begins rendering services in that other Contracting State. 例文帳に追加

この9に定める租税の免除は、当該使用人が当該他方の締約国内において役務の提供を開始した日から五年を超えない期間についてのみ適用する。 - 財務省

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

この条に定める租税の免除は、事業修習者については、当該一方の締約国において最初に訓練を開始した日から一年を超えない期間についてのみ適用する。 - 財務省

The exemption as referred to in paragraph (2) may only be approved by the Directorate General if the patent holder has submitted a written request that is accompanied by the reasons and evidence issued by the authorized agency. 例文帳に追加

(2)にいう除外は,理由及び権限のある機関により発行された証拠を付して特許権者により書面で申請された場合にのみ,総局により承認される。 - 特許庁

(ii) a partial exemption from liability under the provisions of Article 42, item (i) (limited to liability arising in cases where the trustee was willful or grossly negligent in the performance of the duties); and 例文帳に追加

二 第四十二条第一号の規定による責任(受託者がその任務を行うにつき悪意又は重大な過失があった場合に生じたものに限る。)の一部の免除 - 日本法令外国語訳データベースシステム

(ix) When there are any provisions in the certificate of incorporation with regard to exemption from liability of a corporate officer(s), supervisory officers, or an accounting auditor under Article 115-6, paragraph (7), such provisions; and 例文帳に追加

九 第百十五条の六第七項の規定による執行役員、監督役員又は会計監査人の責任の免除についての規約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

(11) The due date of filing a written application for tax exemption, and other necessary matters concerning the application of the provisions of paragraph (1) to paragraph (3) and paragraph (5) to the preceding paragraph shall be specified by a Cabinet Order. 例文帳に追加

11 非課税適用申告書の提出期限その他第一項から第三項まで及び第五項から前項までの規定の適用に関し必要な事項は、政令で定める。 - 日本法令外国語訳データベースシステム

Article 273 (1) Exemption from Liability in regard to the Fiduciary Trust Company, etc., its director or executive officer, or any person equivalent thereto shall be made by resolution at a Beneficiary Certificate Holders' Meeting. 例文帳に追加

第二百七十三条 受託信託会社等及びその理事、取締役若しくは執行役又はこれらに準ずる者の責任の免除は、権利者集会の決議によるものとする。 - 日本法令外国語訳データベースシステム

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

Those subsidies provided by the government consisted of the construction interest payment (8% annum), guaranteeing 8% income profit, free government-owned land concession, private land concession after the government purchase and the land tax exemption on the land owned by the railroad company. 例文帳に追加

すなわち、建設中の資金利子(8%)を国が負担、開業後の収支収益の8%を国が保証、官有地の無代払い下げ、民有地の買い上げ払い下げ、用地の地租免除である。 - Wikipedia日英京都関連文書対訳コーパス

The manors in Goryeo did not approve the right of tax exemption and the right to keep the tax agents from entering the property, but if the owners were powerful men, as a matter of practice, the rights were in effect by political pressure. 例文帳に追加

高麗の荘園には不輸不入は認められていなかったが、所有者が権勢者であった場合にはその政治的圧力で事実上の不輸不入の状態となった。 - Wikipedia日英京都関連文書対訳コーパス

In this way, newly-established shoen, namely, kokumen no sho (a shoen allowed exemption from rice tax or other tributes), had been vermicularly spreading within koryo, strangling the tax collection from koryo. 例文帳に追加

こうしてなし崩し的に公領に虫食い状に発生した新立荘園、つまり国免荘(こくめんのしょう)は、次第に公領からの租税徴集を圧迫していった。 - Wikipedia日英京都関連文書対訳コーパス

Specifically, with respect to dividends received by a foreign subsidiary, the foreign dividend exemption system was introduced as a permanent measure, replacing the indirect foreign tax credit system (see Figure 3-2-2-11).例文帳に追加

具体的には、外国子会社からの配当について、間接外国税額控除制度に代えて、外国子会社配当益金不算入制度が恒久措置として導入された(第3-2-2-11 図)。 - 経済産業省

(Reference of personal informational in the pension records for unofficial purposes, bribe cases and receipt of editor fee, illegal paperwork such as exemption of the National Pension, etc, Duty violations such as no permission work as full-time officials for the Employee Organization)例文帳に追加

(年金個人情報の業務目的外閲覧、収賄事件・監修料、国民年金保険料免除等の不適正事務処理、無許可専従等の服務違反) - 厚生労働省

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) 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

The tax exemption system in export processing zones, for which FTAs/EPAs often explicitly provide, are frequently mistaken to bein breach of the WTO Agreement on Subsidies as such systems fall under export subsidies”.例文帳に追加

よくある誤解として、FTA/EPA で規定することも多い輸出加工区における免税制度が、「輸出補助金に該当するので、WTO補助金協定違反ではないか」、との見解がある。 - 経済産業省

For example, the government provides prime rate loans to businesses that export raw material and parts from China to process and assemble them overseas and full exemption of interest rates of loans to some resource development projects.例文帳に追加

例えば、海外での原料、部品輸出加工・組立て業務に対する優遇金利の融資や、一部の資源開発プロジェクトに対する金利の全額補助等を行っている。 - 経済産業省

(3) At a Company with Auditors or Company with Committees, in order to submit proposals regarding the exemption from liability under Article 423(1) (limited to the exemption from liability of directors (excluding those who are Audit Committee Members) and executive officers) to a shareholders meeting, directors shall obtain the consent of the persons provided for in the following items for the Stock Company categories listed in each such item: 例文帳に追加

3 監査役設置会社又は委員会設置会社においては、取締役は、第四百二十三条第一項の責任の免除(取締役(監査委員であるものを除く。)及び執行役の責任の免除に限る。)に関する議案を株主総会に提出するには、次の各号に掲げる株式会社の区分に応じ、当該各号に定める者の同意を得なければならない。 - 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 keep books with regard to bond transactions with repurchase/resale agreements conducted with a foreign financial institution, etc. that has submitted a written application for tax exemption, and shall state or record in such books, pursuant to the provision of a Cabinet Order, the day on which a contract for such bond transaction with a repurchase/resale agreement was concluded and any other matters specified by an Ordinance of the Ministry of Finance, for each foreign financial institution, etc. that has submitted a written application for tax exemption. 例文帳に追加

10 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の債券現先取引につき帳簿を備え、各人別に、政令で定めるところにより、これらの債券現先取引に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録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

In light of this situation, as part of our efforts to promote a shift "from savings to investment," we think it is important to adopt preferential measures for small-lot, long-term investment and investment by elderly people. Therefore, we are requesting tax revisions centering on the establishment of the Japanese version of the ISA (Individual Savings Account: a tax exemption scheme for small-lot, long-term investment) and the introduction of tax exemption for investment by elderly people. 例文帳に追加

こうした状況を踏まえまして、「貯蓄から投資へ」の流れを促進していく中で、小口の継続的長期投資、そして高齢者の投資、これに対する優遇措置が重要であると考えまして、日本版ISA(小口の継続的長期投資非課税制度)の創設と、高齢者投資非課税制度の導入を柱として税制改正要望を行ったところでございます。 - 金融庁

例文

*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




  
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