stamp taxとは 意味・読み方・使い方

Article 44 No stamp tax shall be imposed on documents related to industrial accident compensation insurance.発音を聞く 例文帳に追加

第四十四条　労働者災害補償保険に関する書類には、印紙税を課さない。 - 日本法令外国語訳データベースシステム

a tax collected by requiring a stamp to be purchased and attached (usually on documents or publications)発音を聞く 例文帳に追加

（一般に書類や出版物に）印紙を買って貼ることを要求して集められる税金 - 日本語WordNet

Article 7 Part of the Stamp Tax Act (Act No. 23 of 1967) shall be revised as follows:発音を聞く 例文帳に追加

第七条　印紙税法（昭和四十二年法律第二十三号）の一部を次のように改正する。 - 日本法令外国語訳データベースシステム

This merchandise sales data processor is provided with a function for discriminating a payment sum to the sales price of one transaction into a sum by the price payment method of a documentary stamp tax taxable item and a sum by the price payment method other than the documentary stamp tax taxable item.例文帳に追加

１取引の売上代金に対する支払金額を印紙税課税対象の代金支払い方法による金額と印紙税課税対象外の代金支払い方法による金額とに区分する機能を設ける。 - 特許庁

The government explained in writing that the current tax rate is a tentative one until the revenue from trade and manufacture such as documentary stamp tax and commodity tax gets on track and that in the future the tax rate will be lowered as the revenue from trade and manufacture increase and as the financial expenditure is restrained and that ultimately the government is planning to lower the tax rate to 1% (in the article 6 of the Regulation of land-tax reform [1873]; this article was abolished in the Regulation of land-tax, which was established later [1884]).発音を聞く 例文帳に追加

現在の税率は印紙税・物品税などの商工業などからの収入が一定の軌道にのるまでの暫定的な税率で、将来はそこからの歳入と財政支出の抑制によって地租依存度を減少させて最終的には1％にまで引き下げると説明しているからである（地租改正条例第6条、地租条例で廃止）。 - Wikipedia日英京都関連文書対訳コーパス

Article 11 Part of the Order for Enforcement of the Stamp Tax Act (Cabinet Order No. 108 of 1967) shall be revised as follows.発音を聞く 例文帳に追加

第十一条　印紙税法施行令（昭和四十二年政令第百八号）の一部を次のように改正する。 - 日本法令外国語訳データベースシステム

(a) A withholding tax, as well as consumption tax, etc. (in the case of petroleum and coal tax on the goods received from a bonded area, limited to such tax payable under the provisions of Article 17, paragraph (3) (Payment of Petroleum and Coal Tax on Crude Oil, etc. Received) of the Petroleum and Coal Tax Act (Act No. 25 of 1978)), aviation fuel tax, promotion of power-resources development tax and stamp tax, all of which are subject to the self-assessment system: the last day of the month containing the day on which the disaster ended発音を聞く 例文帳に追加

イ　源泉徴収による国税並びに申告納税方式による消費税等（保税地域からの引取りに係るものにあつては、石油石炭税法（昭和五十三年法律第二十五号）第十七条第三項（引取りに係る原油等についての石油石炭税の納付）の規定により納付すべき石油石炭税に限る。）、航空機燃料税、電源開発促進税及び印紙税　その災害のやんだ日の属する月の末日 - 日本法令外国語訳データベースシステム

The breakdown includes a normal type in which general merchandise is classified, a tax-free type in which a tax-free article such as a stamp is classified and a collection type in which representative collection of public utility charges is classified.例文帳に追加

内訳には、一般の商品が区分される通常型、切手などの非課税品が区分される非課税型、及び公共料金の収納代行などが区分される収納型がある。 - 特許庁