tax basisとは 意味・読み方・使い方

Raising financial transaction tax imposed on the exchange associated to investment in bonds on the home country's currency basis (Brazil)例文帳に追加

•自国通貨建て債券投資に伴う為替取引に課税する金融取引税の引き上げ（ブラジル） - 経済産業省

In the middle of the 11th century Ikkoku Heikin Yaku (flat rate tax imposed from time to time) was introduced and tax system was changed so as to collect the tax just to cover the expenses required for the affairs of the Imperial court and its provincial offices; this change removed the possibility of having a tax income surplus to be stored; it is said that due to this loss of basis in the tax system, fudokoku virtually disappeared.発音を聞く 例文帳に追加

11世紀中期の一国平均役によって、朝廷・国衙の事業に必要な経費分だけが徴税される税制に変更されていくと、貯蔵すべき税収の余剰が出る余地も失われたために、不動穀は制度的な根拠を失って事実上消滅してしまったとされている。 - Wikipedia日英京都関連文書対訳コーパス

The sales data of the merchandise to which the bar code is attached are processed on the basis of the calculated tax-inclusive price.例文帳に追加

この算出された税込価格に基づいて当該バーコードが付された商品の販売データを処理する。 - 特許庁

In many cases, the katanagari edict was implemented on the basis of murauke (village-wide, collective responsibility for tax payment), that is, the right of jikendan of soson.発音を聞く 例文帳に追加

また、刀狩の展開の多くは村請すなわち惣村の自検断権に基づいて実行されたケースが多い。 - Wikipedia日英京都関連文書対訳コーパス

The land-tax reform to provide the financial basis for the political reforms had made little progress; hence, Okubo gradually became anxious.発音を聞く 例文帳に追加

政治改革のための財政的基盤となる地租改正も遅々として進まず、次第に大久保も焦り始めていた。 - Wikipedia日英京都関連文書対訳コーパス

This kind of tax collection system was called the fumyo system and formed the basis of the system of the dynasty state which had its origin during this period.発音を聞く 例文帳に追加

こうした租税収取体制を負名体制といい、この時期に始まった王朝国家体制の基礎となった。 - Wikipedia日英京都関連文書対訳コーパス

This formed the basis for the land system of the Fukuchiyama Domain until the land-tax reform came into force in the Meiji period, and was called Matsudaira's Kenchi (the land survey).例文帳に追加

これは明治時代の地租改正までに至る福知山藩の土地制度の基礎となったため、松平検地と呼ばれた。 - Wikipedia日英京都関連文書対訳コーパス

Article 37 (1) Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act shall apply (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of said Act), and in the case of delinquent tax and tax interest, the due date for payment of the national tax used as the basis for the calculation thereof shall apply; hereinafter referred to as the "due date for payment"), the district director of the tax office shall demand such taxpayer by a letter of demand to pay the national tax, except where said national tax falls under any of the following categories of national taxes:発音を聞く 例文帳に追加

第三十七条　納税者がその国税を第三十五条（申告納税方式による国税の納付）又は前条第二項の納期限（予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条（予定納税額の納付）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。）までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促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