「"business income"」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

To prompt not only the payment of consumption duty but also the correct declaration for various taxes based on business income by making the actual state of trade of undertaker or enterprisers surely graspable.例文帳に追加

事業者の取引実態を確実に把握できるようにして、消費税納付のみならず事業所得に基づく各種税の適正申告も促すことができるようにすること。 - 特許庁

To provide an easy creation method of a monthly cash flow statement based on a direct method by which a total amount of a cash flow is displayed for each principal transaction such as a business income and expense due to the purchase of a raw material or a commodity.例文帳に追加

主に営業収入、原材料又は商品の仕入れによる支出等主要取引ごとにキャッシュフローを総額表示するようにした直接法に基づく月次キャッシュフロー計算書の容易な作成方法を提供する。 - 特許庁

To provide a value transfer method, a value transfer device, and a recording medium which enable an enterprise which varies in values in business income, business value, etc., as weather changes to reduce variation in business value due to changes of the weather and evade loss.例文帳に追加

天候の変動により事業収入及び事業価値等の事業価値が変動する事業体において、天候の変動により生ずる事業価値の変動を低減し、損失を回避することが可能な価値授受方法、価値授受装置、及び記録媒体を提供する。 - 特許庁

To provide a method and device for enabling a business planner drafting a business plan while using a computer to determine a business income and expenditure plan so as to optimize a project cost while managing risk representing fluctuation width in profits by mathematical programming represented by linear programming or quadratic programming or the like.例文帳に追加

事業計画を立案する事業計画立案者が計算機を用いて、線形計画法または二次計画法などに代表される数理計画法により、収益の振れ幅を表すリスクを管理しつつプロジェクトの価格を最適化できるように、事業の収支計画を決定する方法および装置を提供する。 - 特許庁

To provide a cash flow schedule preparation method and system capable of omitting the labor hour for preparation of a cash flow statement by automatically generating input data that are scheduled data of the cash flow statement related to a transaction such as business income or payment for purchase of raw materials or commodities from daily journalization processing used for the output of a financial accounting statement.例文帳に追加

営業収入、原材料又は商品仕入のための支出など取引に関するキャッシュフロー計算書の予定データとなる入力データを、財務会計諸表の出力に利用される日常の仕訳処理から自動的に作成することでキャッシュフロー計算書作成の手間を省くことができるキャッシュフロー予定表作成方法及びそのシステムを提供する点にある。 - 特許庁

(3) Where a nonresident who conducts, both in and outside Japan, a business consisting of operations yielding real estate income, business income, timber income or miscellaneous income, conducts any of the acts listed in the items of Article 279(3) (Supplementary Acts, etc.), the amount that a department of the nonresident which performs the said operations in Japan receives as expenses related to the said acts attributable to the said department or the amount of money that the said department pays as expenses related to the said acts attributable to a department of the nonresident which performs the said operations outside Japan shall not be included in gross revenue or necessary expenses, respectively, when calculating the amount of the nonresident's real estate income, business income, timber income or miscellaneous income pertaining to the said operations performed in Japan. 例文帳に追加

３　国内及び国外の双方にわたつて不動産所得、事業所得、山林所得又は雑所得を生ずべき業務を行なう非居住者が第二百七十九条第三項各号（補助的行為等）に掲げる行為をする場合には、その者の国内において行なう当該業務の部門が当該行為に係る費用で当該部門に帰せられるものとして支払を受ける金額又は当該部門が当該行為に係る費用でその者の国外において行なう当該業務の部門に帰せられるものとして支払う金額は、その者の国内において行なう当該業務に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上、それぞれ総収入金額又は必要経費に算入しない。 - 日本法令外国語訳データベースシステム

(5) The amount of interest on liabilities prescribed in the preceding paragraph which shall be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income pursuant to the provisions of the said paragraph shall not be included in the amount to be included in the necessary expenses for calculating the amount of business income or miscellaneous income and the amount of interest on liabilities prescribed in Article 24(2) of the Income Tax Act which shall be deducted for calculating the amount of dividend income pursuant to the provisions of the said paragraph. 例文帳に追加

５　前項の規定により課税対象留保金額に係る雑所得の金額の計算上必要経費に算入される同項に規定する負債の利子の額は、事業所得又は雑所得の金額の計算上必要経費に算入すべき金額及び所得税法第二十四条第二項の規定により配当所得の金額の計算上控除される同項に規定する負債の利子の額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

Article 68 The detailed statement specified by Ordinance of the Ministry of Finance prescribed in Article 120, paragraph (3), item (iii) (Documents to Be Attached to Final Return Forms) of the Act applied mutatis mutandis by replacing the terms pursuant to Article 166 (Mutatis Mutandis Application to Nonresidents) of the Act shall be a detailed statement, in which, in the case where the amount of revenue and expenses, or the amount of loss related to a business conducted both in and outside Japan by a nonresident prescribed in said item is allocated as the amount to be included in the amount of gross revenue and the amount of necessary expenses, in the calculation of the amount of real estate income, business income, timber income or miscellaneous income related to income from domestic sources prescribed in Article 165 (Calculation of Tax Base, Tax Amount, etc. of Income Tax in the Case of Comprehensive Taxation) of the Act for the year related to a return form prescribed in said paragraph, said amount of revenue and expenses, or the amount of loss, the basis of the calculation concerning the allocation, and any other matters for reference are entered. 例文帳に追加

第六十八条　法第百六十六条（非居住者に対する準用）において読み替えて準用する法第百二十条第三項第三号（確定申告書への添附書類）に規定する財務省令で定める明細書は、同号に規定する非居住者のその国内及び国外の双方にわたつて行なう事業に係る収入金額又は費用若しくは損失の額を、同項に規定する申告書に係る年分の法第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）に規定する国内源泉所得に係る不動産所得の金額、事業所得の金額、山林所得の金額又は雑所得の金額の計算上総収入金額又は必要経費の額に算入すべき金額として配分している場合における当該収入金額又は費用若しくは損失の額及びその配分に関する計算の基礎その他参考となるべき事項を記載した明細書とする。 - 日本法令外国語訳データベースシステム