reduction in profitsとは 意味・読み方・使い方

Furthermore, the imposition of such tax corresponds to double taxation. In a nutshell, since two decades ago, the logic has been that the imposition of income tax on dividends sourced from proceeds remaining after corporate tax has been paid by treating dividends as profits made from stocks would correspond to double taxation. This has been the argument since the securities transaction tax was replaced with the tax on the acquisition of securities. We intend to make a strong request for the reduction in securities tax.発音を聞く 例文帳に追加

郵政法案は通常国会になりますけれども、その施行日の方の違いは出てくるのでしょうか。 - 金融庁

To provide an apparatus for cleaning/activating water, in which the magnetic activation of water and the cleaning of water by Bacillus natto are performed integrally so that cost reduction, increase of profits and food safety is achieved.例文帳に追加

磁気による水質の活性化と、納豆菌による水質の浄化を一体的に行える装置による経費削減と収益の増大、そして食の安全の実現を目的とする。 - 特許庁

To provide a lease system and a lease transaction which are provided with a function for compensating profits reduction by a price variation option through a communication network when the results of a lease contractor has correlation with price variation risks and profits reduction due to an adverse effect caused by the price variation risks is supposed in article lease with the price variation option.例文帳に追加

本発明は、価格変動オプション付き物件リースとして、リース契約者の業績が価格変動リスクと相関関係があり、価格変動リスクにより悪影響を受けて収益低下が予想される場合に、価格変動オプションにより収益低下を補填する機能を備えたリースシステムおよびリース取引を通信ネットワーク上で提供することを課題とする。 - 特許庁

To provide a service providing method for increasing profits by contraction/reduction of cost or increase of sale and allowing acquisition of fixed assets available to business activities without any increase in a burden of a loss account.例文帳に追加

企業（サービス利用者）において、経費の圧縮・削減あるいは売上増大による収益増大を実現するとともに、減損会計の負担増大を伴わずに、事業活動に用いる固定資産を取得できるサービス提供方法を提供する。 - 特許庁

Furthermore, business and industrial men around urban areas were frustrated by assertions of Minto calling only for the reduction in the land tax despite the fact that the fraction of business tax (Japan) on profits was higher than that for land tax, and established their own movement through Zaiseikakushin kai (conference on reform of financial affairs) and others.発音を聞く 例文帳に追加

更に都市部を中心とした商工業者は地租よりも営業税(日本)などの方が収益に対する税負担の割合が高いにも関わらず、民党が地租軽減ばかりを唱えることに不満を抱き、財政革新会などを通して独自の運動を起こした。 - Wikipedia日英京都関連文書対訳コーパス

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.発音を聞く 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

(2) The Reserves set forth in the preceding paragraph shall not be reduced except when it is allocated to compensation for any excess amount of the losses due to buying and selling, etc. of Shares, etc. (referring to losses due to buying and selling, revaluation and fluctuation in foreign exchange rates, and losses on redemption) over the profits due to buying and selling, etc. of Shares, etc. (referring to profits due to buying and selling, revaluation and fluctuation in foreign exchange rates (excluding any profit credited as a result of revaluation under Article 112, paragraph (1)), and gains on redemption); provided, however, that this shall not apply to the cases where the Prime Minister has approved such reduction.発音を聞く 例文帳に追加

２　前項の準備金は、株式等の売買等による損失（売買、評価換え及び外国為替相場の変動による損失並びに償還損をいう。）の額が株式等の売買等による利益（売買、評価換え及び外国為替相場の変動による利益（第百十二条第一項の規定による評価換えにより計上した利益を除く。）並びに償還益をいう。）の額を超える場合においてその差額のてん補に充てる場合を除くほか、取り崩してはならない。ただし、内閣総理大臣の認可を受けたときは、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