sales taxationとは 意味・読み方・使い方

Rakuichi-rakuza was the creation of free trade markets and the dissolution of guilds with the exclusion of preexisting merchants and tradesmen (market and trade guild system, wholesalers etc.) with special rights such as exclusive sales rights, non-taxation rights and the right to keep tax agents from entering one's property.発音を聞く 例文帳に追加

既存の独占販売権、非課税権、不入権などの特権を持つ商工業者（市座、問屋など）を排除して自由取引市場をつくり、座を解散させるものである。 - Wikipedia日英京都関連文書対訳コーパス

There has been press coverage reporting that refunds associated with the double taxation on life insurance payments will begin in October. Please give us your view on that and also on the work of reviewing the regulation for the over-the-counter sales of insurance products by financial institutions, which is scheduled to be wrapped up by December.発音を聞く 例文帳に追加

生保の二重課税の問題で、還付が10月から始まるというような報道があったのですけれども、それについての見解と、あと保険を金融機関で販売する保険窓販の規制の見直しが12月までというふうになっているので、それに対する見解をお願いします。 - 金融庁

Requirements for companies and other entities approved under the business succession taxation scheme (consisting of special provisions to allow deferral of payment of tax on non-listed shares and similar assets), such as hiring requirements, were eased for companies that (1) suffered severe damage to business assets, (2) suffered damage to business establishments employing large numbers of workers, or (3) experienced a large decline in sales as a result of the Great East Japan Earthquake.発音を聞く 例文帳に追加

事業承継税制（非上場株式等に係る納税猶予の特例）に係る認定会社等について、大震災による①事業資産の被害が大きい場合、②従業員の多くが属する事業所が被災した場合、③売上高が大幅に減少した場合には、雇用確保等の要件を緩和する措置を講じた。 - 経済産業省

On the other hand, whether or not to utilize the profits of Japanese companies earned abroad for domestic facility investment, R&D, or overseas reinvestment depends on various complex factors. These include differences in potential for economic growth, the business environment inside and outside of the country, such as production, sales, and R&D, the presence of barriers with and without tariffs, the financial condition of the parent company and the local company, and regulations and taxation on fund transfers.例文帳に追加

反面で、我が国企業の海外利益を国内での設備投資や研究開発投資等に回すか、海外での再投資に回すかについては、国内外の経済成長性や生産、販売、研究開発等の事業環境の相違、関税・非関税障壁の有無、本国の親会社と現地法人の財務状況、資金移動に関する規制や税制等、多様な要素が複合的に影響を与える。 - 経済産業省

iii) A business that is mainly intended to provide services carried out by persons who have expert knowledge or specialist skills in science and technology, business management or other fields by utilizing the said knowledge or skills (excluding a business conducted in association with the principal operations of a person who engages in sales and other businesses concerning machinery and equipment, and a business that is mainly intended to provide services for directing and supervising construction, installation, assembly or any other work as prescribed in Article 164(1)(ii) (Method of Taxation on Nonresidents) of the Act or Article 141(ii) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Corporation Tax Act発音を聞く 例文帳に追加

三　科学技術、経営管理その他の分野に関する専門的知識又は特別の技能を有する者の当該知識又は技能を活用して行なう役務の提供を主たる内容とする事業（機械設備の販売その他事業を行なう者の主たる業務に附随して行なわれる場合における当該事業及び法第百六十四条第一項第二号（非居住者に対する課税の方法）又は法人税法第百四十一条第二号（外国法人に係る法人税の課税標準）に規定する建設、すえ付け、組立てその他の作業の指揮監督の役務の提供を主たる内容とする事業を除く。） - 日本法令外国語訳データベースシステム