death paymentとは 意味・読み方・使い方

The business succession taxation scheme is designed 3to assist successors’ acquisition from predecessors of shares and other assets in non-listed enterprises approved by the Minister of Economy, Trade and Industry, whether through inheritance, gift, or testamentary gift, and it works by allowing the deferral of payment of inheritance tax and gift tax on and exemption from payment of the amount of tax under a grace period in certain circumstances (e.g., death of the successor).発音を聞く 例文帳に追加

事業承継税制は、後継者が経済産業大臣の認定を受けた非上場会社の株式等を先代経営者から相続、遺贈又は贈与により取得した場合において、その後継者が事業を継続することを前提に、相続税・贈与税の納税を猶予し、後継者の死亡等の一定の場合には猶予税額を免除する制度である。 - 経済産業省

However, as Shozo's widow, Chiyoko MAKINO, who was a head of the 'Main House of Makino', assumed the representative director of the company, there was 'double management,' between Chiyoko and the studio, leading to daily problems such as non-payment of wages and strikes, the company was dissolved two years after Shozo's death in 1931.発音を聞く 例文帳に追加

省三の妻で同社の代表取締役に就任した牧野知世子を頂点とした「マキノ本家」と撮影所のダブルスタンダードがあだになり、賃金未払い、ストライキなど争議の日々を経て、省三没後2年の1931年（昭和6年）に同社は解散した。 - Wikipedia日英京都関連文書対訳コーパス

Article 60 (1) The government shall, for the time being, in cases where a worker has died as a result of employment, pay a compensation pension advance lump sum payment for surviving family with respect to said death, as insurance benefits, to the surviving family members entitled to the right to receive a compensation pension for surviving family based on their claims.発音を聞く 例文帳に追加

第六十条　政府は、当分の間、労働者が業務上の事由により死亡した場合における当該死亡に関しては、遺族補償年金を受ける権利を有する遺族に対し、その請求に基づき、保険給付として、遺族補償年金前払一時金を支給する。 - 日本法令外国語訳データベースシステム

Article 63 (1) The government shall, for the time being, in cases where a worker has died as a result of commuting, pay a pension advance lump sum payment for surviving family with respect to said death, as insurance benefits, to the surviving family members entitled to the right to receive a pension for surviving family based on their claims.発音を聞く 例文帳に追加

第六十三条　政府は、当分の間、労働者が通勤により死亡した場合における当該死亡に関しては、遺族年金を受ける権利を有する遺族に対し、その請求に基づき、保険給付として、遺族年金前払一時金を支給する。 - 日本法令外国語訳データベースシステム

Article 12-2 Where a person entitled to the right to receive insurance benefits in pension form has died, and despite the extinguishment of that right as a result of the death of said person, insurance benefits in pension form have been paid by mistake for a period from the month following the month containing the day of the death, if there are any insurance benefits payable to the person who is obliged to repay the debt pertaining to the claim for refund arising from such payment by mistake (hereinafter referred to as the "claim for refund" in this Article), the amount of money paid as said insurance benefits may be appropriated to the amount of the claim for refund arising from said payment by mistake, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare.発音を聞く 例文帳に追加

第十二条の二　年金たる保険給付を受ける権利を有する者が死亡したためその支給を受ける権利が消滅したにもかかわらず、その死亡の日の属する月の翌月以後の分として当該年金たる保険給付の過誤払が行われた場合において、当該過誤払による返還金に係る債権（以下この条において「返還金債権」という。）に係る債務の弁済をすべき者に支払うべき保険給付があるときは、厚生労働省令で定めるところにより、当該保険給付の支払金の金額を当該過誤払による返還金債権の金額に充当することができる。 - 日本法令外国語訳データベースシステム

When Mitsuo's older brother Masahiro MAKINO was as young as twenty to overcome adverse situations such as the loss of his family's house in a fire in 1928 and the loss of many actors and actresses who quit Makino Productions, he produced a masterpiece of period drama "Roningai" with Itaro YAMAGAMI, but upon Shozo's death on July 25, 1929 the next year, it became difficult to continue the operation of Makino Productions and there was a conflict about the non-payment of salaries at the end of 1930.発音を聞く 例文帳に追加

1928年（昭和3年）の本宅の焼失、スターの大量退社に揺れるマキノプロで逆境に燃えた光雄の兄・弱冠20歳のマキノ雅弘は、山上伊太郎と時代劇の傑作『浪人街』を生むが、翌年の1929年（昭和4年）7月25日、省三が亡くなるとマキノプロの経営は困難になり1930年（昭和5年）に年末給料不払で争議が起こる。 - Wikipedia日英京都関連文書対訳コーパス

(2) In a case when the total amount of an insurance premium of a Primary Insured Person that was paid by a Person Under Obligation of Special Collection to said Municipality exceeds the amount of said insurance premium of said Primary Insured Person that should be collected by the method of special collection, (including a case there is no amount of said insurance premium to be collected by the method of special collection), a Municipality shall refund the amount of said insurance premium pertaining to said payment in excess or collected in error (when said amount of said insurance premium pertaining to a payment in excess or in error is caused by the death of said Primary Insured Person, the amount shall be obtained by deducting the amount calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare from the amount of said insurance premium pertaining to said payment in excess or in error; hereinafter referred to as "Amount Paid in Excess or in Error" in the following paragraph) to said Primary Insured Person.発音を聞く 例文帳に追加

２　特別徴収義務者から当該市町村に納入された第一号被保険者についての保険料額の合計額が当該第一号被保険者について特別徴収の方法によって徴収すべき保険料額を超える場合（特別徴収の方法によって徴収すべき保険料額がない場合を含む。）においては、市町村は、当該過納又は誤納に係る保険料額（当該過納又は誤納に係る保険料額が当該第一号被保険者が死亡したことにより生じたものであるときは、当該過納又は誤納に係る保険料額から厚生労働省令で定めるところにより算定した額を控除した額とする。次項において「過誤納額」という。）を当該第一号被保険者に還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

(ii) In the case where the right of the person entitled to receive the special survivor pension extinguishes, there is no other survivor entitled to receive the said special survivor pension, and the total amount of the amounts of the special survivor pension paid in relation with the death of the said deceased worker, etc. is less than the special survivor lump sum payment to be paid when the situation falls under the case stated in the preceding item on the day when the said right extinguishes.発音を聞く 例文帳に追加

二　特別遺族年金を受ける権利を有する者の権利が消滅した場合において、他に当該特別遺族年金を受けることができる遺族がなく、かつ、当該死亡労働者等の死亡に関し支給された特別遺族年金の額の合計額が当該権利が消滅した日において前号に掲げる場合に該当することとなるものとしたときに支給されることとなる特別遺族一時金の額に満たないとき。 - 日本法令外国語訳データベースシステム