division of incomeとは 意味・読み方・使い方

Subdivision A of Division 3 of Part III of the Income Tax Assessment Act 1936 (hereinafter referred to as “ITAA 1936”), which provides deductions to eligible taxpayers for research and development;発音を聞く 例文帳に追加

適格な納税者に対する研究開発費の控除について規定する千九百三十六年所得税賦課法第三章第三節Ａの規定 - 財務省

Article 142 The amount of income of a foreign corporation categorized as domestic source income prescribed in the preceding Article shall be the amount calculated with respect to the said income categorized as domestic source income, pursuant to the provision of a Cabinet Order and in accordance with the provisions of Part II, Chapter I, Section 1, Subsection 2 to Subsection 10 (Calculation of the Amount of Income for Each Business Year of Domestic Corporations) (excluding Article 46 (Inclusion in Deductible Expenses of the Amount of Advanced Depreciation of Fixed Assets, etc. Acquired by Non-Contribution Partnerships Using Allotment Money) and Article 60-2 (Inclusion in Deductible Expenses of Dividends and the Like Made on the Basis of the Volume of Business with Cooperatives, etc. Incurred by Cooperatives, etc.) as well as Subsection 5, Division 5 (Profit and Loss from Valuation of Assets in Market Value upon Commencement of Consolidated Taxation, etc.) and Division 6 (Profit and Loss from Transactions between Consolidated Corporations in the Business Year prior to Division, etc.))発音を聞く 例文帳に追加

第百四十二条　外国法人の前条に規定する国内源泉所得に係る所得の金額は、当該国内源泉所得に係る所得について、政令で定めるところにより、前編第一章第一節第二款から第十款まで（内国法人の各事業年度の所得の金額の計算）（第四十六条（非出資組合が賦課金で取得した固定資産等の圧縮額の損金算入）及び第六十条の二（協同組合等の事業分量配当等の損金算入）並びに第五款第五目（連結納税の開始等に伴う資産の時価評価損益）及び第六目（分割等前事業年度等における連結法人間取引の損益）を除く。）の規定に準じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Therefore, in order to maximize the efficiency and effectiveness of the IMF’s financial assistance, in particular to low-income countries, it is essential to further strengthen collaboration with other international organizations, including the World Bank, while establishing a clear division of labor.発音を聞く 例文帳に追加

したがって、IMFが特に低所得国に対する資金支援を効率的、効果的に行うためには、これまで以上に世銀その他の国際機関と緊密な調整及び作業分担を行うことが重要となります。 - 財務省

During the time between the beginning of the internal disturbances between the Northern and Southern Courts and the shitaji chubun (the territorial division of the land, shoen, between competing central and local claimants) which was handled according to the Jisha honjoryo no koto Act, the land and land rights of a large number of kuge-ryo territories outside the capital area (Kyoto and the neighboring regions) were unlawfully seized by local warriors ('bushi') and no longer functioned as chigyo ('fuchigyo'), thus plundered ex-chigyo remained nominal and ceased to be the source of income for its lawful proprietors.発音を聞く 例文帳に追加

南北朝の内乱から寺社本所領事による下地中分の過程で京都周辺以外の公家領の多くは「不知行」化されて収入が全く入ってこない名目上だけの存在となる。 - Wikipedia日英京都関連文書対訳コーパス

These researches and analyses have been organically linked into the summary that is found at the beginning of the document. The point of this White Paper is that it clarifies the development of the horizontal division of labor and the trading structure of Asia and their significance from multilayered points of view, and that it presents discussions about “investment powerhouses” with a “dual-track” structure in consideration of GNI (= disposable income), which consists of GDP and income surplus.例文帳に追加

これらの調査分析が、いわば有機的に結び付き、そこから冒頭のメッセージが生まれてきたのであるが、特に、アジアにおいて水平的な分業・貿易構造が進展しつつあることとその意味を複層的視点から明らかにしたことや、GDPのみならず所得収支を含めたGNI（＝「可処分所得」）に着目して「複線的」構造に立脚した「投資立国」の議論を提示したことは、本通商白書のポイントとなろう。 - 経済産業省

This reflects the fact that East Asian countries and regions have increased export and import of parts, etc. as "the factory of the world" playing an important role in the international division of labor, while increasing export of finished products to advanced countries including Japan, the U.S. and European countries which are end user countries. In addition, they have become more attractive as user countries of finished products as a result of the improvement of their income standards, and have increased import from countries in and outside the region.例文帳に追加

これは、東アジア諸国・地域が「世界の工場」として国際分業の重要な担い手となり部品等の輸出入を増加させていることや、最終需要地である我が国、米国、欧州等の先進国への完成品の輸出量を増加させていることに加え、東アジア諸国・地域の所得水準の向上により完成品の需要地としての魅力を増し、域内外からの輸入量も拡大させてきたことを反映している。 - 経済産業省

Article 3 (1) In implementing a project for the provision etc. of Public Facility etc., its implementation shall be entrusted to private business operators as much as possible, if the project is suitable for such entrustment. In deciding the suitability of entrusting such projects, consideration shall be given to factors such as: appropriate division of roles between the national government and local governments (including a Public Corporation pertaining to governments; hereinafter the same shall apply in this article and Article 18), on the one hand, and private business operators on the other hand; efficient use of public funds; improvement on efficiency of public administration, or efficient utilization of assets owned by the national and local governments, and; whether the income generated by the project will prove sufficient to pay the costs involved.発音を聞く 例文帳に追加

第三条　公共施設等の整備等に関する事業は、国及び地方公共団体（これらに係る公共法人を含む。以下この条及び第十八条において同じ。）と民間事業者との適切な役割分担並びに財政資金の効率的使用の観点を踏まえつつ、行政の効率化又は国及び地方公共団体の財産の有効利用にも配慮し、当該事業により生ずる収益等をもってこれに要する費用を支弁することが可能である等の理由により民間事業者に行わせることが適切なものについては、できる限りその実施を民間事業者にゆだねるものとする。 - 日本法令外国語訳データベースシステム