「Collection of taxes」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

The agenda specified receipt of financial results (Article 6), budget, local taxes collection (Article 1) as well as issues to be handled with the local taxes (Article 5). 例文帳に追加

議題には、決算報告の受領（第6条）、予算、地方税徴収（第1条）の他に、地方税によって行なう事柄が定められた（第5条）。 - Wikipedia日英京都関連文書対訳コーパス

of the Shinto priesthood in Japan long ago, the priest who was in charge of the construction, the collection of taxes, as well the festivals of shrines 例文帳に追加

昔の神職の一つで,神社の造営や収税や祭祀をつかさどった者 - EDR日英対訳辞書

under the former manorial system in Japan, a person who was responsible for the handling of business matters concerning the manor as well as to the collection of annual taxes 例文帳に追加

昔の荘園制という制度下で,荘園事務を取り扱い,年貢を徴収する人 - EDR日英対訳辞書

To flexibly respond to the collection of consumption taxes from game customers and serve the game customers' convenience.例文帳に追加

遊技客からの消費税徴収に柔軟に対応するとともに、遊技客の便宜を図ること。 - 特許庁

When a net custom house receives the payment of taxes declaration data from both of a content delivery destination and a content deliverer, the net custom house processes receipt and collection of taxes of a consumer and a deliverer (step N10).例文帳に追加

ネット税関は、コンテンツ配信先とコンテンツ配信元との双方からの納税申告書データを受信すると、消費者側・配信業者側の納税受取・徴税処理を行う（ステップＮ１０）。 - 特許庁

"Hanzei"means that the Muromachi bakufu (Japanese feudal government headed by a shogun) gave the power of collection of half of the customs or taxes on production from manors and lands under the control of the feudal government to the provincial constables. 例文帳に追加

半済（はんぜい）は、室町幕府が荘園・公領の年貢半分の徴収権を守護に認めたことを指す。 - Wikipedia日英京都関連文書対訳コーパス

under the former manorial system in Japan, a managerial post the responsibilities of which included the handling of business matters concerning the manor as well as to the collection of annual taxes 例文帳に追加

昔の荘園制という制度下で,荘園の事務を取り扱い,年貢を徴収する役職 - EDR日英対訳辞書

(3) The trustee may assert an objection to proceedings for collection of delinquent national taxes that were carried out in violation of the provision of paragraph (1). In this case, the assertion of the objection shall be made by entering an appeal against the proceedings for collection of delinquent national taxes. 例文帳に追加

３　第一項の規定に違反してされた国税滞納処分に対しては、受託者は、異議を主張することができる。この場合においては、当該異議の主張は、当該国税滞納処分について不服の申立てをする方法でする。 - 日本法令外国語訳データベースシステム

Article 1 specified that the purpose of Fuken-kai was "to set the expense budget needed, based on local taxes, as well as the method for its collection." 例文帳に追加

第一条で、「府県会は地方税を以て支弁すべき経費の予算及びその徴収方法を議定する」と府県会の目的を定めた。 - Wikipedia日英京都関連文書対訳コーパス

(ii) apply to non-residents in order to ensure the imposition or collection of taxes in the Member's territory;例文帳に追加

(ii) 当該加盟国の領域内における租税の賦課又は徴収を確保するため、非居住者に適用する措置 - 経済産業省

Under the tax collection system established in the Medieval period taxes relating to public duties and labor services, which were kinds of zoyaku (odd-jobs tasks), were assessed for myoden (rice field lots) as a collection unit; on the other hand, taxes relating to public duties and labor services were collected in regions where myoden had not sufficiently established or from people who did not belong to the ruling system of shoen (manor) and koryo (mainly non-cultivators) (mostly non-farmer), such as kugonin (groups of producer-merchants) or jinin (shrine dependents) by assessing for zaike as a collection unit. 例文帳に追加

中世において成立した収取体制においては、雑役系の公事・夫役は名田を収取単位として租税の賦課が行われていたが、名田が十分に確立されていない地域や供御人・神人など荘園・公領の支配体系に属しない人々（主に非農業民）から公事・夫役を収取するために在家を単位として賦課したのである。 - Wikipedia日英京都関連文書対訳コーパス

To provide a consumption tax collection type game processing system, collecting consumption taxes based on the information on a consumption tax collection method from a management device, and precisely performing the processing for the fraction of the frequency.例文帳に追加

管理装置からの消費税徴収方法の情報に基づいて、消費税を徴収することができるとともに、度数の端数処理を適確に行うことができる消費税徴収型遊技処理システムを提供することを目的とする。 - 特許庁

(d) inconsistent with Article XVII, provided that the difference in treatment is aimed at ensuring the equitable or effective6 imposition or collection of direct taxes in respect of services or service suppliers of other Members; - Measures that are aimed at ensuring the equitable or effective imposition or collection of direct taxes include measures taken by a Member under its taxation system which:例文帳に追加

(ｄ) 取扱いの差異が他の加盟国のサービス又はサービス提供者に関する直接税の公平な又は効果的な(注)賦課又は徴収を確保することを目的とする場合には、第十七条の規定に合致しない措置 注： 直接税の公平な又は効果的な賦課又は徴収を確保することを目的とする措置には、加盟国がその税制の下でとる次の措置を含む。 - 経済産業省

To provide a tax declaration data processing method and system capable of efficiently collecting tax target data such as taxation or tax deduction being the base of tax declaration data, and reducing the labor of management such as the collection, recording and storage of the tax target data of persons concerned with the payment of taxes.例文帳に追加

税申告データ処理において、税申告データのもととなる課税や税控除等の税対象データの収集を効率化し、納税当事者の税対象データの収集、記録、保持等の管理の負担を軽減する。 - 特許庁

(ii) Where the granting of a grace period for the conversion of the taxpayer's assets into cash is more beneficial to the collection of the delinquent national tax and national taxes to be paid in the near future than the immediate conversion of his/her assets into cash. 例文帳に追加

二　その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る国税及び最近において納付すべきこととなる国税の徴収上有利であるとき。 - 日本法令外国語訳データベースシステム

Due to the dissemination of the money-based economy and (economic) growth among the commoners, provincial cities also began to develop, and the highways were maintained to boost circulation of goods and trade in remote areas and facilitate the collection of the annual taxes, which led to lively cultural exchanges in rural culture. 例文帳に追加

貨幣経済の浸透や庶民の成長による地方都市の発達、遠隔地の商品流通や年貢輸送のために街道が整備され、地方文化の交流も活発になる。 - Wikipedia日英京都関連文書対訳コーパス

After the bao-jia system (an administrative system organized on basis of households) was enacted, managers were hired from the denko and made the denko organize the ko and the head of ko, who helped the collection of taxes and farm rent, was set up. 例文帳に追加

保甲法制定以後、管理者から佃戸の中から雇用されて佃戸に甲を編成させるとともに租税・小作料徴収業務の補佐を行う甲頭が設置された。 - Wikipedia日英京都関連文書対訳コーパス

In terms of tax collection as well, taxes could not be collected from Shoen after they obtained the right of Shugoshi funyu (a right to reject the entrance of a Shugo) and they had no way to collect money without embezzling illegally. 例文帳に追加

荘園に対する収税についても守護使不入を勝ち得た荘園には介入の余地がなく、非合法で横領する他はこれらを支配下に組み入れることは困難であった。 - Wikipedia日英京都関連文書対訳コーパス

Shomu refers to the actual practice of control and administration over kanno (encouragement of agriculture), trials, and the collection of taxes within shoen (the manor); it also refers to the individuals who were authorized to practice shomu. 例文帳に追加

荘務（しょうむ）とは、荘園内部の勧農・検断・徴税など、在地における実際の支配・管理を行うこと、またはその権限を持つ者。 - Wikipedia日英京都関連文書対訳コーパス

Such information shall include information that is relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. 例文帳に追加

そのような情報には、同条に規定する租税の決定、賦課及び徴収、租税債権の回収及び執行並びに租税事案の捜査及び訴追に関連する情報を含む。 - 財務省

Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. 例文帳に追加

そのような情報には、この協定の対象となる租税の決定、賦課及び徴収、租税債権の回収及び執行並びに租税事案の捜査及び訴追に関連する情報を含む。 - 財務省

(ix) "Delinquent taxpayer" means a taxpayer who fails to pay the national tax that the taxpayer is required to pay by the due date for payment (excluding due dates extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Tax Payment Grace Period) of the Act on General Rules for National Taxes, and due dates extended under a grace period for collection or execution of collection procedures due to tax delinquency); 例文帳に追加

九　滞納者　納税者でその納付すべき国税をその納付の期限（国税通則法第四十七条第一項（納税の猶予）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限を除く。）までに納付しないものをいう。 - 日本法令外国語訳データベースシステム

(iii) In addition to the national taxes listed in the preceding two items, a national tax in delinquency, in cases where it is found that the taxpayer has a sincere intention to make the tax payment, and undertaking consignment of tax payment is beneficial to the collection of the national tax 例文帳に追加

三　前二号に掲げる国税のほか、滞納に係る国税で、その納付につき納税者が誠実な意思を有し、かつ、その納付の委託を受けることが国税の徴収上有利と認められるもの - 日本法令外国語訳データベースシステム

In the 18th century, with its purpose as religion investigation being attenuated, Shumon Ninbetsu Aratame Cho were used as basic documents for the check of the nation's population (census) and for the collection of taxes and so on. 例文帳に追加

18世紀になると宗教調査的な目的も薄れ、人口動態を確認し、徴税などのための基礎資料として活用されるようになった。 - Wikipedia日英京都関連文書対訳コーパス

The kokushi reorganized the kokugaryo (public fields administered directly by a ruler) in the province into the myoden (rice field lots in charge of a nominal holder), and by entrusting the myoden and tax management to the newly-influential wealthy class, they ensured the collection of taxes. 例文帳に追加

国司は、国内の国衙領（公田）を名田へ再編成し、当時台頭していた富豪層へ名田の経営と租税徴収を請け負わせることで、租税を確実に収取するようになっていった。 - Wikipedia日英京都関連文書対訳コーパス

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

Thus, it is possible to process only data concerning taxes without too much or little, and to efficiently process the collection of the tax target data and the preparation of the tax report data.例文帳に追加

これにより、税に関するデータのみを過不足無く処理するので、税対象データの収集および税申告データ作成を効率良く処理できる。 - 特許庁

Before long they became involved in civil trials, and once they were assigned to provinces along with the tsuibushi (envoys to pursue and capture), they even participated in the rendering and collection of taxes. 例文帳に追加

まもなく民事裁判に関与するようになり、追捕使とともに諸国にもおかれるようになると、百姓からの年貢所当の徴収にまで参与するにいたった。 - Wikipedia日英京都関連文書対訳コーパス

On the other hand, the class called 'fugo-no-yakara' (rich guy) originated from kokushi, gunshi (local government administrator sent from the central government, working under kokushi), leading people, appeared, managed myoden (rice fields as the basic unit for levying taxes) and the duty of tax collection from kokuga and began to be economically stronger. 例文帳に追加

一方、各地方では国司・郡司・有力百姓などを出自とする「富豪の輩」と呼ばれる階層が登場しており、国衙から名田の経営と租税徴収を請け負って、経済力をつけ始めていた。 - Wikipedia日英京都関連文書対訳コーパス

Many zaichokanjin were employed from the above-mentioned 'fugo-no-yakara' (tato, leading farmer and fumyo, tax collector), took on the management of the kokuga region and tax collection and contributed to levying taxes by kokushi. 例文帳に追加

在庁官人は、前述した「富豪の輩」（田堵・負名層）から登用された者が多く、国衙領の経営・租税徴収を行うことで、国司の租税収取に貢献した。 - Wikipedia日英京都関連文書対訳コーパス

Collection of nengu and miscellaneous taxes was difficult without relying on the influential power that early hon-byakusho had in the villages, but it can be evaluated that a system that could rely on the murauke system was completed. 例文帳に追加

初期本百姓が村内で持つ影響力に依拠しなければ年貢諸役を集めることが難しかったが、村請制に依拠できる体制が完成したと評価することもできる。 - Wikipedia日英京都関連文書対訳コーパス

According to the Ritsuryo Code which was the fundamental law at the time, all the land in the country were, in principle, state-owned, and such public lands were allotted to common people for their cultivation (this allotment was called "kubunden"), and it was stipulated that the collection of taxes be made from their harvests (this tax was called "so"). 例文帳に追加

当時の根本法令であった律令においては、原則として国の土地は全て国有地であり、公の土地を民衆へ耕作割り当てを行い（口分田）、その収穫から徴税する（租）と規定されていた。 - Wikipedia日英京都関連文書対訳コーパス

(x) "Statutory due date for tax payment" means the due date for payment of national taxes under the provisions of laws concerning national taxes (in the case of the following national taxes, meaning the due dates or the days specified respectively therein); however, due dates advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) of the Act on General Rules for National Taxes, due dates extended by postponement of tax payment under the provisions of the Income Tax Act (Act No. 33 of 1965) or the Inheritance Tax Act (Act No. 73 of 1950), due dates extended under a tax payment grace period as prescribed in Article 47, paragraph (1) of the Act on General Rules for National Taxes, and due dates extended under a grace period for collection or execution of collection procedures due to tax delinquency shall not be regarded as the due date for payment of said national tax: 例文帳に追加

十　法定納期限　国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、国税通則法第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法（昭和四十年法律第三十三号）若しくは相続税法（昭和二十五年法律第七十三号）の規定による延納、国税通則法第四十七条第一項に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限は、当該国税を納付すべき期限に含まれないものとする。 - 日本法令外国語訳データベースシステム

Yet, considering that the sum of jishi sen (miscellaneous taxes imposed on fields and houses under the manorial system) collected from Kyoto residents from around 1498 and the issuance of a Bakufu order for a more strict collection of sakaya yaku (taxes imposed on sake breweries by the Muromachi Bakufu) in 1508, the population of Kyoto presumably began to increase steadily again; the few years before and after the Gion Festival in 1500 are regarded as the phase of the real recovery of the city. 例文帳に追加

それでも明応7年（1498年）頃より京都の住民に対する地子銭徴収が次第に増加していったこと、永正5年（1508年）以後の酒屋役徴収の強化命令が幕府から出されている事から、この時期に京都の人口回復が軌道に乗り出したと考えられ、明応9年の祇園祭の前後数年間が京都の本格的な復興期と考えられている。 - Wikipedia日英京都関連文書対訳コーパス

Article 55 (1) Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities that are unavailable for payment of a national tax, thereby consigning the collection of such securities and payment of the national tax by means of money thus collected, the relevant official of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the customs house or Regional Taxation Bureau; hereinafter the same shall apply in this Article) may undertake the consignment only when it is found that such securities were surely collectable in the recent past. In this case, if the collection of such securities incurs any costs, the person who intends to consign collection shall also provide an amount equivalent to such costs: 例文帳に追加

第五十五条　納税者が次に掲げる国税を納付するため、国税の納付に使用することができる証券以外の有価証券を提供して、その証券の取立てとその取り立てた金銭による当該国税の納付を委託しようとする場合には、税務署（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関又は国税局。以下この条において同じ。）の当該職員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額をあわせて提供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

However, the hanzeirei (an order allowing military governors, or shugo, to collect half of the taxes from manors and demesnes as military fund) was enacted by the Muromachi bakufu (Japanese feudal government headed by a shogun) during internal disturbances between the Northern and Southern Courts, and besides, the shitaji chubun (the territorial division of a shoen between competing central and local claimants) was performed with shugo daimyo (shugo, which were Japanese provincial military governors that became daimyo) with an exception of the case of watari ryo (the land which the Fujiwara family hereditarily succeeded) including the territories of the imperial household and the sekkan-ke families, due to the Jisha honjoryo no koto Act (an act issued by the third shogun Yoshimitsu ASHIKAGA, which was a collection of basic policies of the Muromachi bakufu regarding territorial lawsuits). 例文帳に追加

だが、南北朝の内乱の中で室町幕府による半済令が行われ、更に寺社本所領事によって、皇室領・摂関家の渡領などを例外として実質上の守護大名との下地中分が行われた。 - Wikipedia日英京都関連文書対訳コーパス

(10) When the amount of expenses collected pursuant to the provisions of paragraphs (1) to (3) inclusive or paragraph (7) is not paid by the designated due date, a disposition may be implemented by applying the rules for collection of national tax delinquency, with regard to the expenses provided in paragraph (1), and by applying the rules for collection of local tax delinquency, with regard to the expenses provided in paragraph (2), (3) or (7). In this case, the order of the statutory lien on the amount collected shall come after national taxes and local taxes. 例文帳に追加

１０　第一項から第三項まで又は第七項の規定により徴収される費用を、指定の期限内に納付しない者があるときは、第一項に規定する費用については国税の、第二項、第三項又は第七項に規定する費用については地方税の滞納処分の例により処分することができる。この場合における徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。 - 日本法令外国語訳データベースシステム

So, the Kokushi modified the Kokuga, establishing several departments such as a department to control the collection of taxes (zeisho [tax office], tadokoro, daichosho [the major accounting and reporting office], suitodokoro [teller's office], and others), a department in control of military affairs (kondeidokoro [military office], kebiishi dokoro [police and judicial office], umayadokoro [stable office], and others), a department in control of the shomu (land management) and routine tasks (mandokoro, choso [checking office], saikudokoro [tooling office], zendokoro [food office], and others). 例文帳に追加

租税収取を所管する部署（税所・田所・大帳所・出納所など）や、軍事を所管する部署（健児所・検非違使所・厩所など）、所務・雑務を所管する部署（政所・調所・細工所・膳所など）を国衙に整備していった。 - Wikipedia日英京都関連文書対訳コーパス

Such information shall include information that is foreseeably relevant to the determination, assessment and collection of such taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters 例文帳に追加

そのような情報には、同条に規定する租税の決定、賦課及び徴収、租税債権の回収及び執行並びに租税事案の捜査及び訴追に関連する情報を含む。情報は、この協定に従って交換するものとし、かつ、第八条に規定するところにより秘密として取り扱う。 - 財務省

(iv) apply to consumers of services supplied in or from the territory of another Member in order to ensure the imposition or collection of taxes on such consumers derived from sources in the Member's territory;例文帳に追加

(iv) 当該加盟国の領域内の源泉に基づき他の加盟国の領域内で又は他の加盟国の領域から提供されるサービスの消費者に対して課される租税の賦課又は徴収を確保するため、当該サービスの消費者に適用する措置 - 経済産業省

Regarding global taxes, as the Management paper points out, these instruments require careful examination with a particular focus on their effects on efficient resource allocation, the way to secure compliance, the effective collection mechanism, and its political acceptability.Thus, we have various concerns on the feasibility of this proposal. 例文帳に追加

国際課税については、事務局ペーパーにおいても指摘されている通り、資源配分の効率性、制度の遵守の確保、徴収の容易性、政治的な受け容れ易さ、などを踏まえた慎重な検討が必要であり、実現可能性は低いのではないかと考えます。 - 財務省

It is understood that the term “authorities (including courts and administrative bodies) involved in the administration of the taxes” as referred to in paragraph 2of Article 26 of the Convention includes such authorities as provide legal advice to those governmental entities that are directly involved in the assessment or collection, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes, but are not themselves a part of such entities, and includes, in the case of the United States, the Office of Chief Counsel for the Internal Revenue Service. 例文帳に追加

条約第二十六条２にいう租税の「管理」に関与する「当局（裁判所及び行政機関を含む。)」には、同条２にいう租税の賦課若しくは徴収、これらの租税に関する執行若しくは訴追又はこれらの租税に関する不服申立てについての決定に直接に関与する政府機関に対して法律的な助言を行うが、それ自体は当該機関の一部ではない当局を含み、合衆国については、内国歳入庁首席法務官事務所を含むことが了解される。 - 財務省

This was the introduction of India to medieval manorialism rather than the tenancy system and traditionally one-sixth of harvests in ancient times and one-third of them after the Dehli Sultanate period were levied, but the taxes on land were paid with fixed and expensive amounts of cash money and the lords and landowners undertook tax collection work and thus the farmers were put in a situation which was similar to that of serfs. 例文帳に追加

これは小作制度というよりも中世荘園制度のインドへの導入に近く、従来は古代には収穫物の6分の1、デリー・スルタン朝時代以後でも収穫物の3分の1の徴収であったものが定額かつ高額な地税を現金による納付となり、なおかつ徴収実務は領主・地主に任されていたために、農民は農奴に近い状況に置かれた。 - Wikipedia日英京都関連文書対訳コーパス

(2) Income tax to be collected and paid pursuant to the provision of the preceding paragraph shall be deemed to be withholding income tax prescribed in Article 2(1)(xlv) of the Income Tax Act, and the provisions of the said Act, the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto. In this case, the provisions of the Income Tax Act and the Corporation Tax Act shall be applied pursuant to the following provisions: 例文帳に追加

２　前項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。この場合において、所得税法及び法人税法の規定の適用については、次に定めるところによる。 - 日本法令外国語訳データベースシステム

Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to the taxes referred to in paragraph 1. 例文帳に追加

１の規定に基づき一方の締約国が受領した情報は、当該一方の締約国がその法令に基づいて入手した情報と同様に秘密として取り扱うものとし、１に規定する租税の賦課若しくは徴収、これらの租税に関する執行若しくは訴追又はこれらの租税に関する不服申立てについての決定に関与する者又は当局（裁判所及び行政機関を含む。）に対してのみ、開示される。 - 財務省