割引: 255 Terms and Phrases
- 割引
- discount
- reduction
- rebate
- tenths discounted
- tenths reduced
- saving
- Discounting
- 割引率
- discount rate
- rate of discount
- 割引き
- discount
- reduction
- rebate
- tenths discounted
- tenths reduced
- 割引債
- discount bond
- discount bill
- Zero-coupon bond
- 割引券
- discount coupon or ticket
- 割引料金
- discount
- reduced rate
- 銀行割引
- banker's discount
- bank discount
- 団体割引
- group discount (rate, reduction)
- 手形割引
- discounting of a bill
- bill discount
- discount of notes
- bills discount
- 割引切符
- reduced fare ticket
- discount ticket
- 割引制度
- discount system
- discount arrangement
- 割引運賃
- cheap fare
- discount fare
- 割引手形
- discounted bill
- discount bill
- 割引市場
- the discount (financial) market
- 割引時間
- discounted hours
- reduced rate hours
- 割引国債
- discount government bond
- 促進割引
- promotional allowance
- 双曲割引
- Hyperbolic discounting
- 公定割引率
- official discount rate
- 割引が効く
- to be able to get a (type of) discount
- 割引電電債
- telephone & telegram discount bond
- 障害者割引
- Disability discount
- 遠距離割引
- Discount for long-distance travel
- 販売注文割引
- sales order discount
- 割引サービス
- reduced rate service
- discounted service
- 割引往復旅行
- excursion
- execursion
- 手形割引歩合
- acceptance rate
- discount rate
- 購買注文割引
- purchase order discount
- 旅費の割引額
- a sum allowed for travel
- 特別割引カード
- Special concession card
- 割引従量料金制
- biminialing tariff
- diminishing tariff
- 割増・割引運賃
- Extra fare and discount fares
- 事前購入割引運賃
- advance purchase excursion fare
- APEX fare
- 割引倍額クーポン
- double money-off coupon
- 利付きなし割引債
- zero-coupon bond
- 割引して売られる
- sold at a reduced rate
- 品目割引グループ
- item discount group
- 昼間割引共通回数券
- Books of discounted tickets commonly usable in the daytime
- 受取利息及び割引料
- Interest and discount received
- 往復切符の割引料金
- a reduced rate for a round-trip ticket
- 受取利息および割引料
- interest and discount received
- 支払利息および割引料
- Interest and discount paid
- 中央銀行が定める割引率
- the discount rate fixed by a central bank
- 高価なおもちゃの割引
- Discounts on expensive toys.
- 割引値で商品を売る業務
- the business of selling merchandise at a discount
- 学生割引はありますか。
- Do you have a student fare?
- Do you have a student discount?
- 当該割引債の社債発行差金
- Discount on company bonds premium for said discount bonds
- 夜間の割引はありますか。
- Are there special evening rates?
- 30人以上の場合割引あり。
- Discounts available for a group of thirty visitors and more
- 資金の貸付け又は手形の割引
- Loans of funds or discounting of bills; and
- Loan of funds or discounting of bills; and
- 商業手形その他の手形の割引
- Discounting of commercial bills and other negotiable instruments;
- 現金よりも割引されている。
- These tickets are discounted in comparison with payment in cash.
- しばしば、割引の対象となる
- often subject to discounts
- 学生割引：片道2,400円
- Student discount: One-way 2,400 yen
- 学生割引：片道2,200円
- Student discount: One-way 2,200 yen
- 学生割引：片道2,320円
- Student discount: One-way 2,320 yen
- 学生割引：片道1,680円
- Student discount: One-way 1,680 Yen
- 学生割引：片道1,400円
- Student discount: One-way 1,400 Yen
- 学生割引：片道1,240円
- Student discount: One-way 1,240 yen
- 何か割引切符はありますか。
- Are there any discount tickets for me?
- 組合員のためにする手形の割引
- Discounting of bills for partner
- 制限が多い分、割引率が高い。
- With many restrictions, the discount amounts are large.
- 私、先週貰った割引券があるの。
- I have some coupons I got last week.
- 今週その店は冷蔵庫を割引している
- The store is rebating refrigerators this week
- 源氏物語ミュージアム 入館料割引
- 'Tale of Genji' Museum: Discount on admission
- その店は夏の間特別割引をやった。
- The store offered special discounts during the summer.
- 税金は割引の適用後に計算されます。
- Tax computed after discount is applied
- 彼の話は割引して聞いたほうがいい。
- You should discount his story.
- 私はその車を１０％の割引で買った。
- I bought the car at a 10% discount.
- 基準となるべき割引率等に係る経過措置
- Transitional Measures Pertaining to the Basic Discount Rate
- 旅行距離のマイルに応じた率の旅行割引
- a travel allowance at a given rate per mile traveled
- 償還差益の分離課税等に係る割引債の範囲
- Scope of Discount Bonds Pertaining to Separate Taxation, etc. on Profit from Redemption
- 非課税とされる割引債の譲渡による所得等
- Income, etc. from Transfer of Discount Bonds Deemed to Be Non-Taxable
- 売ることによって一掃する、通常割引価格で
- get rid of by selling, usually at reduced prices
- 特別な割引価格で買える機会（通常短期間）
- an occasion (usually brief) for buying at specially reduced prices
- バーでアルコール飲料を割引料金で売る時間
- the time of day when a bar sells alcoholic drinks at a reduced price
- 通常、ブランド名なしに割引価格で売られる
- usually sold at a reduced price without the brand name
- つうゑん茶屋 飲食代・お土産品10%割引
- Tsuen Tea Shop: Ten-percent discount on food and drinks as well as gift lines
- 私たちは割引率についての意見が一致した。
- We have agreed on the rate of discount.
- 現金払いには１０パーセント割引いたします。
- We give a 10% discount for cash.
- 周遊割引券の導入に係る運送関係法令の手続緩和
- Easing of procedures in the relevant laws and regulations for transportation pertaining to the introduction of discount tickets for tours
- 券種は一種類のみで、乗継割引は適用されない。
- Only cards of one type are available, but no discount fare is applied to connected use of different transportation means.
- 今夜の芝居の割引切符を買える所はありますか。
- Is there any place to buy discount tickets for tonight's shows?
- 遠距離割引を採用していない法人・個人もある。
- There are some corporate and private taxi companies that do not adopt any discounts for long-distance travel.
- 提示いただくだけで割引等の特典が受けられます。
- You can get discounts and other benefits by just showing it to us.
- そのため仏滅には料金の割引を行う結婚式場もある。
- So there are wedding halls which give special rates on butsumetsu days.
- 金利なしの短期債務証券（割引き料金で購入される）
- a short-term obligation that is not interest-bearing (it is purchased at a discount)
- 太湖汽船・琵琶湖汽船との連絡割引切符の発売を開始。
- Sales of discount through-tickets between this line and Taiko-kisen and Biwako Kisen started.
- 前もって（または前金で）支払うと、割引が受けられる
- when you pay ahead (or in advance) you receive a discount
- 私はその商品をやっていますから品が割引で買えます。
- With being in the trade, I am able to get goods at a discount.
- 同じ日に往復移動するための（割引料金の）往復チケット
- a return ticket (at reduced fare) for traveling both ways in the same day
- 今では多くの店や社会で、割引が老人に与えられている。
- In many shops and businesses discounts are now given to senior citizens.
- なお、車内では地下鉄乗り継ぎ割引乗車券は購入出来ない。
- Discount tickets for the connecting use of a subway line aren't available within the buses.
- 小売業者の割賦販売契約を（割引価格で）買い取る金融会社
- a finance company that buys (at a discount) the installment sales contracts of retail merchants
- 2005年はストラップや100円割引券などが景品だった。
- The prizes in 2005 included cell-phone straps and 100-yen discount vouchers.
- 顧客割引リターン、発送運賃、および手当で減少する総売上高
- gross sales reduced by customer discounts, returns, freight out, and allowances
- 選りすぐりの本を割引価格で買うために人々が加入するクラブ
- a club that people join in order to buy selected books at reduced prices
- 全ての商品及びレストランで割引が効くわけではありません。
- It is not the case that the discount can be used for all goods or all restaurants.
- 広告で特集する特別売り出し（たいてい一時的で割引価格ある）
- a special offering (usually temporary and at a reduced price) that is featured in advertising
- 資金の貸付け又は手形の割引を内容とする契約の締結の代理又は媒介
- Acting as an agent or intermediary for the conclusion of a contract on loans of funds or the discounting of bills; or
- Acting as an agent or intermediary for conclusion of a contract on loans of funds or discounting of bills; or
- トラフィカ京カードとは異なり、実利用額の割増や乗継割引はない。
- In contrast with the Traffica Kyo card, no benefits, such as an increase in usable worth or an application of a discount rate when using transportation means in connection with one another, are available with the card.
- 京阪京津線との乗継割引については、京阪電気鉄道運賃の項を参照。
- For the details of the discounted fares in case of using a connecting train to the Keihan Keishin Line, please refer to the section on Keihan Electric Railway Fares.
- ３０００個お買い上げいただければ、３パーセント割引いたします。
- If you agree to buy 3000 of them, we'll give you a 3 percent discount.
- 2000円で2250円分利用でき、回数券同様に若干の割引がある。
- It's a \2000 card worth \2250 in use, offering a slight discount as a book of tickets.
- 運賃は一律100円で、身体障害者や生徒・児童に関する割引は無い。
- The fare is a flat rate of 100 yen, and there is no discount for the physically disabled, students or children.
- なお、スルッとKANSAIの場合は自動的に割引額で引き落とされる）。
- In the case of the KANSAI THRU PASS, a discount fare is automatically deducted).
- 満期にその価値から大幅な割引で発行され、契約期間中利息を払わない債権
- a bond that is issued at a deep discount from its value at maturity and pays no interest during the life of the bond
- 預金又は定期積金の受入れと資金の貸付け又は手形の割引とを併せ行うこと。
- Acceptance of deposits or Installment Savings, in addition to loans of fund, or the discounting of bills and notes; or
- Both acceptance of deposits or Installment Savings, and loans of funds or discounting of bills and notes; or
- 償還期限及び利率（割引の方法により発行されるものにあっては、償還期限）
- the due date for redemption and interest rates (in cases of Convertible Specified Corporate Bonds issued on a discount basis, the due date for redemption);
- 連続する3日間乗り放題、かつ指定された施設で割引などの特典を受けられる。
- The ticket can be used without limit for three consecutive days, and you can enjoy discounts from certain facilities.
- 25施設にそれぞれ1回まで入場無料、そのほか施設、店舗割引が利用できる。
- You can enjoy free admission to 25 facilities, along with discounts from other facilities or shops.
- 非常に価格が安い上に、来店すると100円割引券が貰えることで、人気がある。
- Popular for passing out 100-yen coupons in store, in addition to its very low prices.
- 割引債の発行者が還付する金額を納付すべき金額から控除できなかつた場合の処理
- Treatment where an Issuer of Discount Bonds Could not Deduct the Amount to Refund from the Amount Payable
- 市バス同士や市バスと京都市営地下鉄を乗り継ぐ場合には、乗継割引が適用される。
- A discount fare is applied when you use two City buses or a City bus and a subway train in connection with one another.
- 通常割引料金で団体（会社の従業員などの）により団体の個人会員に購入される保険
- insurance that is purchased by a group (such as the employees of a company) usually at a reduced rate to individual members of the group
- 深夜時間帯などに高速道路を通行した場合のETC割引制度を受けられる場合が多い。
- Passengers who use a taxi with an ETC can often take the ETC discount system when the taxi runs on an expressway during late night hours or similar occasions.
- のりものフリーパス：大人3,000円、子供2,700円、中学生以下や団体割引あり
- Day Pass: Adult 3000 yen, Child 2700 yen, Discount for middle school students or younger and group admission.
- JR側も接続改善や割引切符等で対抗しているが、目に見える形での成果は出ていない。
- The JR side also tries to compete by improving connections and introducing discount tickets, etc., but to date no visible result has been achieved.
- この切符についているクーポンを提示すると、以下の施設で各種割引・特典が受けられる。
- The ticket comes with coupons that offer a range of discounts and benefits at the following establishments:
- 国内においては、協賛企業を募り、訪日旅行者に対して各種の優待・割引を斡旋したりする。
- Inside Japan, the Visit Japan Campaign looks for companies to offer preferential treatment for tourists, such as discounts.
- 組合員に対する事業資金の貸付け（手形の割引を含む。）及び組合員のためにするその借入れ
- Loan of business funds (including discounting of negotiable instruments) to partner and borrowing of such funds for partner
- 当該有価証券の償還期限及び利率（割引の方法により発行されるものにあっては、償還期限）
- the due date for redemption and the interest rates of the relevant Securities (in cases of Securities issued on a discount basis, the due date for redemption); and
- 市内のいくつかの観光施設ではこの乗車券を見せることで利用料が割引になるところがある。
- Some sightseeing facilities in the city discount their usage fees when you show the ticket to an officer concerned.
- JR長岡京での両コース間の乗り継ぎは無料、また阪急バスとの乗り継ぎにも割引制度あり。
- Transferring from one route to another at JR Nagaokakyo station is gratis and also there is a discount if transferring over to another Hankyu bus.
- 組合員以外の者に対する資金の貸付け（手形の割引を含む。次条第一項第二号において同じ。）
- Loan of funds (including discounting of bills; the same shall apply in paragraph (1), item (ii) of the following Article) to non-partner
- 金を工面するために政府か会社によって発行される負債（通常利息付のあるいは割引された）証書
- a certificate of debt (usually interest-bearing or discounted) that is issued by a government or corporation in order to raise money
- また、名神高速道路と京滋バイパスはどちらを経由しても料金およびETC割引制度に差はない。
- Whichever route is chosen--the Meishin Expressway or the Keiji Bypass--the same toll and ETC commuter discount service apply.
- 入館料は大人700円、高校生大学生300円、小学生中学生200円（団体、高齢者割引あり）。
- The entrance fee: \700 for an adult, \300 for high school and university students and \200 for elementary and junior-high school students (a discount for groups and senior citizens is also available).
- 支払基金は、第一項の規定による債券を発行する場合においては、割引の方法によることができる。
- The Payment Fund, in a case when issuing bonds pursuant to the provisions of paragraph (1), may issue said bonds subject to a bond discount.
- 障害者は障害者手帳を提示することにより、地域にもよるがおおむね運賃が1割引となる場合が多い。
- Depending on the area, people with disabilities are usually entitled to 10% discount by showing their identification booklet for the physically disabled.
- 江戸での初演に際しては、今で言う「割引券を配布するキャンペーン」を市中の寺子屋に対して行った。
- They performed the 'campaign to distribute a discount tickets' at Terakoya within a city for the first performance at Edo.
- 任意の（連続していなくても可）3日の乗り放題、かつ指定された施設で割引などの特典を受けられる。
- Three non-consecutive-day unlimited rides are allowed, and special discounts from designated facilities are available.
- 割引して、または、固定価格で会社の株を買うためにオプションの形で会社により従業員に与えられる利益
- a benefit given by a company to an employee in the form of an option to buy stock in the company at a discount or at a fixed price
- 償還を受ける割引債の取得年月日及び当該割引債を所有していた期間のうちその償還の日までの期間の月数
- The date of acquisition of the discount bonds for which the requester intends to receive redemption and the number of months up to the redemption date out of the period during which the requester held said discount bonds
- この在来線区間の料金は、通常のA特急料金とそれに乗継割引を適用した金額との中間的な額になっている。
- This fee on the regular railway line is between the A limited-express fee and the fee in the case in which the connected ride discount is applied to.
- 現金取引割引及び間違いの支払い、受領による金額の調整を除き、支出を収入で埋め合わせをすることはない。
- There shall be no offset of income against expenditure save for cash and trade discounts and adjustments of amounts paid or received in error.
- 身体障害、知的障害、健康障害の割引適用は現金、定期乗車券、回数乗車券、バスカードと違い適用されない。
- Discounts for the people with physical, mental and health disabilities cannot be applied, different from monthly passes, bus tickets, and cards.
- これは、遠距離割引や迎車料金、予約料金等の、通常のメーター以外の割引や加算をした額を示すものである。
- Unlike the basic meter, this meter shows the actual amount of payment from which discount charges such as discounts for long-distance travel are subtracted or to which extra charges such as a Geisha charges or a reservation charges are added.
- 翌1883年1月営業を開始をすると、三菱側が運賃を2割引にして対抗したことから共同運輸側も対抗値引きを実施。
- In the next year, January 1883, Kyodo Unyu started their business and Mitsubishi tried to compete with them by offering a 20 percent discount, and thus Kyodo Unyu offered a discount to compete with Mitusbishi.
- 5000円以上の運賃の5割引（ゴーゴー運賃）や5000円以上3割引、9000円以上1割引など会社によって様々。
- There are various types of discounts depending on the taxi company, including 50% off of the fare (Go-Go fare) when the fare is over 5000 yen, 30% off when the fare is over 5000 yen, and 10% off when the fare is over 9000 yen.
- 法第四十一条の十二第七項に規定する政令で定める公社債は、割引の方法により発行される公社債で次に掲げるものとする。
- The government or company bonds specified by Cabinet Order prescribed in Article 41-12, paragraph (7) of the Act shall be the government or company bonds listed as follows which are issued by means of a discount:
- 多くのハッカーは、彼らのお気に入りのメーカー製のハードウェアの割引を、印象的な昇給として喜んで受け入れるでしょう。
- - many hackers will cheerfully accept a discount on hardware from their favorite manufacturer as an effective raise.
- また、時期や曜日によりリフト券及び入場券の割引（ただし「女性限定」など制限がある）もあるので公式ページを確認願いたい。
- Please check the official web site for discounts on lift tickets and admission fees for certain periods (some are for women only).
- 第九条の八第四項（第九条の九第七項において準用する場合を含む。）の規定に違反して、貸付けをし、又は手形の割引をしたとき。
- When having provided a loan or discounted a negotiable instrument in violation of the provisions of Article 9-8, paragraph (4) (including the case where it is applied mutatis mutandis pursuant to Article 9-9, paragraph (7))
- 後に公式に公開される価格から割引して新しく出された株式を買う権利を与える新株引受権を有する既存株主に普通株を提供すること
- an offering of common stock to existing shareholders who hold subscription rights or pre-emptive rights that entitle them to buy newly issued shares at a discount from the price at which they will be offered to the public later
- 一方、航空会社も東京 - 大阪間でのみ使える予約変更自由、航空会社選択自由のシャトル便往復割引を導入して迎え撃っている。
- Against this, airline companies have taken the measures of enabling reserved tickets to be changed between Tokyo and Osaka and of introducing discount round tickets usable for any airline also between Tokyo and Osaka.
- 2006年（平成18年）7月1日 PiTaPa対応カードを用いた「IC定期券サービス（PiTaPa交通料金割引）」を開始。
- July 1, 2006: 'IC commuter ticket service (PiTaPa commutation fare discount),' which permits the use of compatible cards with PiTaPa, was launched.
- 第三十三条第一項第一号の手形の割引に係る基準となるべき割引率その他の割引率並びに当該割引に係る手形の種類及び条件の決定又は変更
- Determining or altering the basic discount rate and other discount rates pertaining to the discounting of negotiable instruments set forth in Article 33, paragraph 1, item (i), as well as the types and conditions of negotiable instruments pertaining to the said discounting;
- 高頻度の利用客に対し通常より多いボーナスマイルや専用ラウンジの用意、渡航先宿泊の割引など高いサービスを与えて優遇する制度がある。
- The systems of preferentially treating frequent airline users are provided, offering high level services, such as giving them bonus mileage, providing special lounges, or discounting hotel charges at their destinations.
- 解約時には一定の手数料を引かれること（掛け金にかかわりなく、おおよそ3～5万円）、当時の祭壇によるので、積立金分の割引にしかならない。
- At the time of cancellation, a certain amount of fee is charged (regardless of the amount of installments, approximately 30-50 thousand yen) and even if a funeral is conducted, the amount of installments accumulated works only as a discount equal to that amount.
- 法第四十一条の十二第六項の割引債につき、同項の規定により還付する所得税の額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
- The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (6) of the Act with regard to discount bonds set forth in said paragraph shall be the amount specified respectively in the following items for the category of cases listed in the relevant items:
- これに対し割引料金はメーター本体では計算できず、備え付けのボタンを押したり、外部ユニットとカードリーダー端末を設置して計算する場合がある。
- Reduced rates, on the other hand, cannot be calculated by the taximeter itself, and thus they are often calculated by pressing an attached button or installing an external unit and a card reader terminal.
- 日本古来のならわしから柚子湯、菖蒲湯（しょうぶゆ）などの伝統行事を暦にあわせて行ったり、子供や年配客向けの割引・無料サービスを行うところもある。
- Some facilities hold traditional events based on ancient Japanese customs such as the hot citron bath, sweat-flat bath, etc., in keeping with the calendar, and some offer discounts or free services for children and the elderly.
- それに合わせて、若狭本郷・若狭高浜～京都市内間を、同列車などの普通車自由席を使って移動できる「京都往復割引きっぷ」が新設された（6,000円）。
- Concurrently, 'Kyoto Discount Round Trip Ticket,' which permits unlimited use for travel between Wakasa-Hongo/Wakasa-Takahama and Kyoto City by using the non-reserved seats of ordinary cars of limited express trains, including this service (6,000 yen).
- また、九州新幹線には乗継割引の制度がないが、新八代で鹿児島本線の特急列車と改札を出ずに乗り継ぐ場合は、両方の列車を通じて特定の特急料金を適用する。
- The Kyushu Shinkansen line is provided with no connected ride discount, but when you get off a Shinkansen train at Shin-Yatsushiro Station and ride on a limited express on the Kagoshima main line there, without exiting from the entrance/exit gate, a special limited express fee covering both train rides is applied.
- 同社は官営鉄道と速度やサービスを競い、大阪～名古屋間のスピード競争に加え、運賃割引や車輌等級別に窓下に色帯を入れるなど、様々なアイデアで旅客を誘致した。
- The company competed with the government owned railway in speed and service such as speed competition between Osaka and Nagoya along with discounted fares and use of color bands below the windows for the class identification and myriad of other ideas to attract the passengers.
- 京阪との初乗り区間相互間（元田中～修学院と京阪・丸太町～四条）に大人20円・小人10円の割引が設定されている（事前に自動券売機での連絡乗車券購入が必要。
- For a mutual base fare section with Keihan (Mototanaka Station - Shugakuin Station and Keihan Jingu-marutamachi Station - Gion-shijo Station), a discount of 20 yen for an adult or 10 yen for a child is applied (passengers are required to buy a connection ticket in advance at an automatic ticket machine.
- また、大名によっては干減引2割を行って、収穫高を2割減で算定（3石を2割引の2石4斗に修正して、最終的に「1石2斗代」と算出）する方法を用いる藩もあった。
- A number of daimyo also adopted a method of calculating a harvest yield by reducing it by 20% and enforcing Kangenbiki (subtraction due to losses by drying) (this calculation was done by modifying three koku to 2 Koku 4 To (about 432 liters) by reducing it 20 percent and ending up with '1 Koku 2 To-dai').
- 第三条から前条までの規定の適用については、手形の割引、売渡担保その他これらに類する方法によつてする金銭の交付又は授受は、金銭の貸付け又は金銭の貸借とみなす。
- With regard to the application of the provisions of Article 3 to Article 6, the delivery or receipt of money in connection with discounts for notes, mortgages by transfer or any other similar contracts shall be deemed to be the loan of money.
- かつては連続する2日間のみ有効であったが、現在発売中のものは連続していなくてもよく、任意の2日間乗り放題で、かつ指定された施設で割引などの特典を受けられる。
- The ticket used to be limited for two days' consecutive use, but the one on sale now can be used for unlimited rides in any two days; also, the special discounts are available from designated facilities.
- 所要時間は35分であるが、運賃は11,400円（前日割引運賃は7,900円）と高く、しかも空港と都心部とのアクセスに時間がかかるため、鉄道が有利な立場にある。
- It takes just 35 minutes to cover the distance in the airplane, but the airfare costs as much as \11,400 (if you make a reservation by the day before the flight, you can get the discount fare of \7900); moreover, it takes time to go to the urban area from the airport, so the railway has the edge over the air route.
- しかいながら、航空会社の規制緩和による各種割引運賃の一般化（早割、特割、激割など）や、さらに旅行会社とタイアップして宿泊料金込みで格安の料金を打ち出して来る。
- However, corresponding to deregulations, airline companies started to offer various discount fares ordinarily (for example, hayawari (discounts for very early reservations), tokuwari (special discounts), gekiwari (drastic discounts), and special discount fares including hotel charges in tie-ups with travel agencies).
- 法第二条第八項第十一号イに規定する内閣府令で定めるものは、有価証券に係る収益その他これに準ずるものの配当率及び割引の方法により発行された有価証券の割引率とする。
- The equivalent specified by Cabinet Office Ordinance, as referred to in Article 2, paragraph (8), item (xi), sub-item (a) of the Act, shall be percentages of the distribution of profit pertaining to Securities or the equivalent thereof, and a discount rate of Securities issued on a discount basis.
- 法第二条第二十一項第四号に規定する内閣府令で定めるものは、金融商品に係る収益その他これに準ずるものの配当率及び割引の方法により発行された金融商品の割引率とする。
- The equivalent specified by Cabinet Office Ordinance, as referred to in Article 2, paragraph (21), item (iv) of the Act, shall be percentages of the distribution of profit pertaining to the Financial Instruments or the equivalents thereof, and a discount rate of the Financial Instruments issued on a discount basis.
- 回数券については普通の大人・小人用（普通運賃の10倍で11回）の他に学生割引回数乗車券（大人用のみ・同15回）、敬老割引回数乗車券（同20回）が設定されている。
- As for commuter tickets, there are standard adult/child tickets (eleven tickets for the fare equal to ten standard tickets), student discount commuter tickets (adult tickets only, fifteen tickets for the fare equal to ten standard tickets), and discount commuter tickets for elderly (adult tickets only, twenty tickets for the fare equal to ten standard tickets).
- 京都市交通局（市バス）・京阪京都交通・京都バス・京阪バス・阪急バス・西日本JRバスとの間では、従来より回数券の共通化を行っており、地下鉄割引券込みの物も販売されていた。
- The common commuter ticket has been utilized by Kyoto Municipal Transportation Bureau (City Bus), Keihan Kyoto Kotsu, Kyoto Bus Co., Ltd., Keihan Bus Co., Ltd., Hankyu Bus Co., Ltd. and West JR Bus Company, and bus tickets with discount subway coupons have been sold.
- そのため、奈良交通はJR三山木駅と近鉄三山木駅を同志社へのバスの玄関口として位置づけ、バス利用の促進のために同志社の学生・教職員を対象とした特別の割引回数券を販売している。
- Accordingly, JR-Miyamaki Station and Kintetsu Miyamaki Station are regarded as the starting point of the bus service to the Doshisha Kyotanabe Campus by Nara Kotsu Bus Lines Co., Ltd., so special discount commuter coupon tickets are sold to students and the staff of Doshisha to promote the use of the bus.
- 法人税法第百四十一条第一号に掲げる外国法人が国外において発行した割引債の券面金額から償還金額を控除した金額にイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
- The amount obtained by deducting the redemption price from the face value of the discount bonds issued outside Japan by a foreign corporation listed in Article 141, item (i) of the Corporation Tax Act and then multiplying the remaining amount after deduction by the rate of the amount listed in (b) out of the amount listed in (a):
- そのため、奈良交通は近鉄三山木駅と片町線JR三山木駅を同志社へのバスの玄関口として位置づけ、バス利用の促進のために同志社の学生・教職員を対象とした特別の割引回数券を販売している。
- Given such circumstances, Nara Kotsu Bus Lines position Kintetsu Miyamaki Station and JR Miyamaki Station (Katamachi Line) as bus gateways to Doshisha and sell special discount coupon tickets to Doshisha students and faculty members in order to promote their use of the buses.
- 法人税法第百四十一条第二号又は第三号に掲げる外国法人が国外において発行した割引債の券面金額から償還金額を控除した金額にイに掲げる金額のうちにロに掲げる金額の占める割合を乗じて計算した金額
- The amount obtained by deducting the redemption price from the face value of the discount bonds issued outside Japan by a foreign corporation listed in Article 141, item (ii) or item (iii) of the Corporation Tax Act and then multiplying the remaining amount after deduction by the rate of the amount listed in (b) out of the amount listed in (a):
- 2000年代には更なる新型車両「近鉄21020系電車」投入や「アーバンライナー」の「アーバンライナーplus」へのリニューアルを実施、運賃面でも割引乗車券の名阪まる得きっぷが導入された。
- In the decade starting in 2000, another new train-car, the '21020 series Kintetsu train-cars' were introduced, 'Urban Liner' was upgraded to 'Urban Liner plus' and Meihan Marutoku Kippu Ticket, a discount ticket, was introduced.
- 下請代金の支払につき、当該下請代金の支払期日までに一般の金融機関（預金又は貯金の受入れ及び資金の融通を業とする者をいう。）による割引を受けることが困難であると認められる手形を交付すること。
- With respect to the payment of subcontract proceeds, delivering a negotiable instrument which is found difficult to be discounted, by the date of payment of the subcontract proceeds, by a general financial institution (this term refers to a person who receives deposits or savings and lends funds as a business).
- 居住者又は国内に恒久的施設を有する非居住者が、割引の方法により発行される公社債で次に掲げるものを国内において譲渡したことによる所得については、法第三十七条の十六第一項の規定は、適用しない。
- The provisions of Article 37-16, paragraph (1) of the Act shall not apply to income arising from the transfer of the following government or company bonds, issued by means of a discount, that was carried out by a resident or a nonresident who maintains a permanent establishment in Japan:
- なお、東福寺駅や天満橋駅、三国ヶ丘駅などJRとの乗り継ぎ割引範囲内にある京阪や南海の一部の駅を利用した場合は「KH東福」「KH天満」「NK三国」などと当初より会社名と駅名が出るようになっていた。
- If you take a train at one of the stations of Keihan Railway or Nankai Railway located within the designated area where you can get a discount when transferring to the JR lines, such as Tofukuji Station, Tenmabashi Station and Mikunigaoka Station, the records indicated and printed contain the name of the company and the station used, such as 'KH Tofuku,' 'KH Tenma' or 'NK Mikuni,' from the beginning of the usage-record service.
- 割引債の発行者は、法第四十一条の十二第三項の規定により徴収した所得税を納付する場合には、その納付の際、国税通則法第三十四条第一項に規定する納付書に財務省令で定める計算書を添付しなければならない。
- The issuer of discount bonds shall, when he/she pays income tax collected pursuant to the provisions of Article 41-12, paragraph (3) of the Act, attach a financial statement specified by Ordinance of the Ministry of Finance to a payment statement prescribed in Article 34, paragraph (1) of the Act on General Rules for National Taxes at the time of the payment.
- 法第六十六条の五第四項第三号に規定する利子に準ずるものとして政令で定めるものは、手形の割引料、法人税法施行令第百三十六条の二第一項に規定する満たない部分の金額その他経済的な性質が利子に準ずるものとする。
- The moneys specified by Cabinet Order as being equivalent to interest on liabilities prescribed in Article 66-5, paragraph (4), item (iii) of the Act shall be the discount on bills, the amount of the shortage prescribed in Article 136-2, paragraph (1) of the Order for Enforcement of the Corporation Tax Act and any other moneys whose economic characteristics are equivalent to those of interest.
- この法律において「所属銀行」とは、銀行代理業者が行う第十四項各号に掲げる行為により、同項各号に規定する契約において同項各号の預金若しくは定期積金等の受入れ、資金の貸付け若しくは手形の割引又は為替取引を行う銀行をいう。
- The term 'Principal Bank' as used in this Act means a Bank which, through any of the acts listed in the items of paragraph (14) engaged in by the Bank Agent, accepts deposits or Installment Savings, etc., gives loans of funds, discounts bills and notes, or conducts exchange transactions as prescribed in the items of that paragraph under a contract prescribed in the items of that paragraph.
- The term 'Principal Bank' as used in this Act means a Bank which, through any of Bank Agent's acts listed in each item of paragraph (14), accepts deposits or Installment Savings, etc., gives loans of funds or discounting bills and notes, or conducts exchange transactions as prescribed in each item of that paragraph under a contract prescribed in each item of that paragraph.
- 京都市バス・京都バス（それぞれ一部路線除く）および地下鉄全線が乗り放題の「京都観光一日・二日乗車券」が発売されている（他にも市バス均一区間専用の一日乗車券、市外発の市内各線フリーきっぷ込みの割引きっぷ類などもあり）。
- Also available are the 'Kyoto Sightseeing One-Day and Two-Day Pass Cards,' which can be used for the City Bus and Kyoto Bus (excluding certain routes) and for all subway lines; and there are other kinds of tickets available, such as a one-day bus pass for the allocated zone of the city and discount tickets to the city with a one-day pass for all lines in the city.
- 償還を受ける割引債の券面金額の合計額及び発行価額（当該発行価額が明らかでないときは、当該割引債に係る最終発行日における発行価額等）の合計額並びに当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額
- The sum of the face value and the sum of the issue price of the discount bonds for which the requester intends to receive redemption (where said issue price is not clear, the issue price, etc. on the final issue date for said discount bonds) and the amount of income tax on said discount bonds collected pursuant to the provisions of Article 41-12, paragraph (3) of the Act
- しかし、新幹線には、割引料金に対する予約変更の優位性、発車場所へのアクセス性、前後のアクセスにJR線を利用する場合に運賃通算が可能、本数（輸送力）の多さと定時性、手荷物検査や持込品目の制限などの煩雑さがない優位性がある。
- However, Shinkansen has the following superiority: changes to discount tickets are allowed, access to departure places is easier, a through fare is applied when a JR line is used consecutively, lots of trains are available and operated as scheduled, and no cumbersome procedure of baggage checks is necessary nor restriction on things to be brought on board is imposed.
- バス車内では、1000円（1100円分・220円券5枚）分のみ販売されていたが、2005年3月31日をもって、同じ割引率で市バスでのみ利用できる「市バスとくとくカード」に移行された（それ以降に関しては廃止されたカードの項を参照）。
- Only ticket books for \1000 (five \220 tickets, worth \1100) were available on buses, but after April 1, 2005, those ticket books were replaced by the Tokutoku (profitable) City Bus card (for the subsequent development, refer to the item for abolished cards).
- 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされる額は、当該償還を受ける者が当該償還の時において所有している割引債につき同条第三項の規定によりその発行の際徴収されるものとした場合の所得税の額とする。
- The amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount of income tax that shall be collected from a person who receives said redemption, with regard to discount bonds that he/she holds at the time of said redemption, at the time of issuance of the discount bonds pursuant to the provisions of paragraph (3) of said Article.
- しかしながら、主にビジネス客向けの会員カード制である点や、それぞれ各社が独立して運営しているので、JR同士であっても会社が異なると発券や割引が受けられないといったことが起きている点は、閉鎖的なサービスとみられ、航空会社のそれに比べると劣っているともいえる。
- However, these services are also considered inferior to the corresponding ones by airlines in the following points: They are for member card-based ones mainly for business customers, and since each JR company operates its own service system independently, a member of a JR company cannot get a ticket nor a discount ticket of another JR company, and therefore, the services are considered exclusive ones.
- その償還期限を繰り上げて償還する場合又は当該期限前に買入消却をする場合 当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額から同条第五項の規定により還付される金額を控除した残額のうち、非課税法人等が当該割引債を所有していた期間に対応する部分の金額
- Where redemption is made by bringing the redemption date forward or retirement by purchase is performed prior to the redemption date: Out of the remaining amount after deducting the amount to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act from the income tax collected on said discount bonds pursuant to the provisions of paragraph (3) of said Article, the amount corresponding to the period during which a non-taxable corporation, etc. held said discount bonds.
- 法第四十一条の十二第六項の規定による還付を受けようとする非課税法人等は、同項の割引債につき償還差益の同項に規定する支払を受ける日までに、次に掲げる事項を記載した還付請求書に当該割引債の取得年月日を証する書類を添付して、これを当該割引債の発行者に提出しなければならない。
- A non-taxable corporation, etc. intending to receive a refund pursuant to the provisions of Article 41-12, paragraph (6) of the Act shall submit a written request for a refund containing the following matters, along with a document certifying the date of acquisition of the discount bonds, to the issuer of said discount bonds by the day on which he/she receives the payment of the profit from redemption as prescribed in said paragraph for said discount bonds set forth in said paragraph:
- その当時は、京都バスで三条京阪 - 出町柳駅を乗車して叡山電鉄に乗り継ぐ場合ならびにその逆経路の場合、乗継割引が適用されていた（三条京阪からは乗車前に叡山電鉄連絡割引乗車券を京都バス案内所で購入、叡山電鉄からは出町柳駅改札で京都バスの割引乗車券を購入する方式だった）。
- At that time, a connection discount was available when a person took a Kyoto Bus from a stop between Sanjo Keihan and Demachiyanagi Station and then transferred to a train of the Eizan Electric Railway or took the reverse route (from Sanjo Keihan, the person was supposed to buy an Eizan Electric Railway connection discount ticket before taking a bus; on the contrary, he/she was supposed to buy a Kyoto Bus discount ticket at the ticket gate of Demachiyanagi Station when connecting from a train of the Eizan Electric Railway to a Kyoto Bus).
- 前各項に規定する割引債とは、割引の方法により発行される公社債（政令で定めるものに限る。）で次に掲げるもの以外のものをいい、これらの規定に規定する償還差益とは、割引債の償還金額（買入消却が行われる場合には、その買入金額）がその発行価額を超える場合におけるその差益をいう。
- Discount bonds prescribed in the preceding paragraphs shall mean government or company bonds (limited to those specified by a Cabinet Order) issued by means of a discount, except for those listed in the following, and profit from the redemption prescribed in these paragraphs shall mean margin profit generated when the redemption price of discount bonds (or the purchase price of discount bonds in the case of retirement by purchase) exceeds the issue price thereof:
- この法律の施行の際現に旧法第二十一条の規定により公告されている基準となるべき割引歩合又は基準となるべき貸付利子歩合は、新法第十五条第一項の規定により日本銀行の政策委員会が議決した同項第一号に規定する基準となるべき割引率又は同項第二号に規定する基準となるべき貸付利率とみなす。
- The basic discount rate and the basic loan interest rate publicly notified pursuant to Article 21 of the Former Act prior to the enforcement of this Act shall be deemed to be the basic discount rate prescribed in Article 15, paragraph 1, item (i) of the New Act and the basic loan interest rate prescribed in item (ii) of the same paragraph which the Bank of Japan's Policy Board decided pursuant to Article 15, paragraph 1 of the New Act, respectively.
- 内国法人又は外国法人は、昭和六十三年四月一日以後に発行された割引債につき支払を受けるべき償還差益について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
- A domestic corporation or foreign corporation shall be liable to pay income tax with respect to profit receivable from redemption of discount bonds issued on or after April 1, 1988, and income tax shall be imposed by applying a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds).
- この法律において「貸金業」とは、金銭の貸付け又は金銭の貸借の媒介（手形の割引、売渡担保その他これらに類する方法によつてする金銭の交付又は当該方法によつてする金銭の授受の媒介を含む。以下これらを総称して単に「貸付け」という。）で業として行うものをいう。ただし、次に掲げるものを除く。
- The term 'the Money Lending Business' as used in this Act means the business of loaning money or acting as an intermediary for the lending or borrowing of money (including acting as an intermediary for delivering money through discounts of negotiable instruments, mortgage by sale, or any other method similar thereto, or for providing or receiving money through such method; hereinafter collectively referred to as a 'Loan(s)') on a regular basis; provided, however, that the following Loans shall be excluded:
- 京都 宇治・洛南1dayチケット（きょうと うじ・らくなんワンデイチケット）とは、大阪市交通局、京阪電気鉄道（京阪）、大阪府都市開発泉北高速鉄道線（泉北高速）、南海電気鉄道（南海）が共同で発売している乗り放題の電子カードと各種割引・特典が受けられるクーポン券をセットにした切符である。
- The 'Kyoto Uji Rakunan One-Day Ticket' electronic card, which allows unlimited rides and comes with coupons offering various discounts and special benefits as part of the package, is sold jointly by the Osaka Municipal Transportation Bureau, Keihan Electric Railway (Keihan), Semboku Rapid Railway (Semboku Rapid) of Osaka Prefectural Urban Development Co., Ltd., and Nankai Electric Railway (Nankai).
- 法第四十一条の十二第三項の規定により徴収して納付すべき所得税の納税地は、割引債の発行者の本店又は主たる事務所の所在地（当該割引債が、国債（同条第七項第一号に掲げるものを除く。）である場合には日本銀行の本店の所在地とし、外国法人が発行したものである場合には当該外国法人の国内にある主たる事務所の所在地とする。）とする。
- The place for paying income tax to be collected and paid pursuant to the provisions of Article 41-12, paragraph (3) of the Act shall be at the location of the head office or principal office of an issuer of discount bonds (where said discount bonds are national bonds (excluding those listed in Article 41-12, paragraph (7), item (i) of the Act), at the location of the head office of the Bank of Japan, and where said discount bonds are issued by a foreign corporation, at the location of said foreign corporation's principal office in Japan).
- 昭和六十三年四月一日以後に発行された割引債につき、その発行者が償還期限を繰り上げて償還をする場合又は当該期限前に買入消却をする場合には、当該発行者は、政令で定めるところにより、その償還（買入消却を含む。）を受ける者に対し、第三項の規定により徴収された所得税で前項の所得税とみなされたものの額に相当する金額の一部を還付する。
- Where the issuer of discount bonds issued on or after April 1, 1988, redeems the said discount bonds by bringing the redemption date forward or retires the said discount bonds by purchase prior to the redemption date, the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive such redemption (including retirement by purchase), part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in the preceding paragraph.
- 顧客に対し、当該銀行代理業者又は当該銀行代理業者の子会社その他当該銀行代理業者と内閣府令で定める密接な関係を有する者（次号において「密接関係者」という。）の営む業務に係る取引を行うことを条件として、資金の貸付け又は手形の割引を内容とする契約の締結の代理又は媒介をする行為（顧客の保護に欠けるおそれがないものとして内閣府令で定めるものを除く。）
- Acts of providing agency or intermediation for the conclusion of a contract on the loaning of funds or discounting of bills and notes to a customer on the condition that the customer carry out transactions pertaining to the business conducted by the Bank Agent or person with a close relationship thereto as specified by Cabinet Office Ordinance, including his/her Subsidiary Company (referred to as a 'Closely Related Person' in the following item) (excluding such acts that are specified by Cabinet Office Ordinance as those that have no risk of lacking customer protection);
- 当該銀行代理業者の密接関係者に対し、取引の条件が所属銀行の取引の通常の条件に照らして当該所属銀行に不利益を与えるものであることを知りながら、その通常の条件よりも有利な条件で資金の貸付け又は手形の割引を内容とする契約の締結の代理又は媒介をする行為（所属銀行の業務の健全かつ適切な遂行に支障を及ぼすおそれがないものとして内閣府令で定めるものを除く。）
- Act of providing agency or intermediation for the conclusion of a contract on loan of funds or discounting of bills and notes to a Closely Related Person with terms and conditions more favorable than the ordinary terms and conditions applied to transactions with the Principal Bank while knowing that such favorable terms and conditions would give disadvantages to the Principal Bank compared to the ordinary terms and conditions of transactions of the Principal Bank (excluding acts that are specified by Cabinet Office Ordinance as those that do not have the risk of impairing sound and appropriate execution of the business of the Principal Bank);
- 当該銀行代理業者の密接関係者に対し、取引の条件が所属銀行の取引の通常の条件に照 らして当該所属銀行に不利益を与えるものであることを知りながら、その通常の条件よりも有利な条件で資金の貸付け又は手形の割引を内容とする契約の締結の 代理又は媒介をする行為（所属銀行の業務の健全かつ適切な遂行に支障を及ぼすおそれがないものとして内閣府令で定めるものを除く。）
- Act of providing an agency service or intermediary service for conclusion of a contract on loan of funds or discounting of bills and notes to a Closely Related Person with terms and conditions more favorable than the terms and conditions ordinary applied to transactions with the Principal Bank while knowing that such favorable terms and conditions would give disadvantages to the Principal Bank compared to the ordinary terms and conditions of transactions of the Principal Bank (excluding acts that are specified by a Cabinet Office Ordinance as those that do not have the risk of impairing sound and appropriate execution of the business of the Principal Bank)
- 航空会社との対抗については、航空路線と競合する区間を中心に割引率の大きい特別企画乗車券の発売や、ビジネス客の多い東海道・山陽新幹線ではJR東海エクスプレス・カードとJ-WESTカード（エクスプレス）による「エクスプレス予約」、東北や上越・長野新幹線では「えきねっと」といった、運行会社自身の会員制インターネット予約による割引特急券の発売が行われている。
- To compete with airline companies, the following efforts have been made: Specially planned tickets offering large discount rates are sold centered on the sections in competition with airline routes, 'Express reservations' with a JR Tokai express card and J-WEST card (Express) are offered on the Tokaido line and Sanyo Shinkansen line that are used by many business customers, and in the Tohoku, Joetsu and Nagano Shinkansen lines, discount limited-express tickets are sold on an Internet reservation basis for the members of the operating company.
- 組合の役員がいかなる名義をもつてするを問合わず、組合の事業の範囲外において、貸付けをし、手形の割引をし、若しくは預金若しくは定期積金の受入れをし、又は投機取引のために組合の財産を処分したときは、三年以下の懲役又は百万円以下の罰金（信用協同組合又は第九条の九第一項第一号の事業を行う協同組合連合の役員にあつては、三年以下の懲役又は三百万円以下の罰金）に処する。
- When an officer of a cooperative has, under any name, provided a loan, discounted a negotiable instrument, accepted a deposit or an installment saving, or disposed of property of the cooperative for the purpose of speculative transactions, outside the scope of activities of the cooperative, he/she shall be punished by imprisonment with work for not more than three years or a fine of not more than one million yen (imprisonment with work for not more than three years or a fine of not more than three million yen in the case of a credit cooperative or a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i)).
- 金銭の貸付けを行う者がその貸付けに関し受ける金銭は、礼金、割引料、手数料、調査料その他何らの名義をもつてするを問わず、利息とみなして第一項前段、第二項前段及び第三項前段の規定を適用する。貸し付けられた金銭について支払を受領し、又は要求する者が、その受領又は要求に関し受ける元本以外の金銭についても、同様に利息とみなして第一項後段、第二項後段及び第三項後段の規定を適用する。
- With regard to the application of the provisions of the respective first sentences of paragraphs (1) to (3), the money, whether named a reward, a discount charge, commission charge or inspection fee or any other name that a person loaning money receives in connection with the loan shall be deemed to be interest. With regard to the application of the provisions of the respective second sentences of paragraphs (1) to (3), the money (except the principal) which a person accepting or demanding for payment of the loan receives in connection with the acceptance or demand shall also be deemed to be interest.
- 法第四十一条の十二第五項の規定により還付する所得税の額は、割引債の券面金額から償還金額（買入消却が行われる場合には、その買入金額。以下この項において同じ。）を控除した金額（当該割引債が外国法人が国外において発行したものであるときは、次に掲げる金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とする。
- The amount of income tax to be refunded pursuant to the provisions of Article 41-12, paragraph (5) of the Act shall be the amount obtained by deducting the redemption price (where retirement by purchase is performed, the purchase price; hereinafter the same shall apply in this paragraph) from the face value of the discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount listed as follows) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issue, pursuant to the provisions of paragraph (3) of said Article.
- 前項に規定する「みなし利息」とは、礼金、割引金、手数料、調査料その他いかなる名義をもつてするかを問わず、金銭の貸付けに関し債権者の受ける元本以外の金銭（契約の締結及び債務の弁済の費用であつて、次に掲げるものを除く。）のうち、金銭の貸付け及び弁済に用いるため債務者に交付されたカードの再発行の手数料その他の債務者の要請により債権者が行う事務の費用として政令で定めるものを除いたものをいう。
- The term 'Payment Regarded as Interest' prescribed in the preceding paragraph means a reward, discount, fee, investigation fee, or any money irrespective of the name given to it, excluding the principal received by the creditor in relation to money lending (excluding costs for concluding contracts or for performance of obligations which are listed in the following items), and also excluding reissuance fees for cards issued to the obligors for the purpose of borrowing of money or the performance therefor and any other costs specified by a Cabinet Order as those related to any service rendered by the creditor at the obligor's request:
- 貸金業を営む者が業として行う金銭を目的とする消費貸借の契約（手形の割引、売渡担保その他これらに類する方法によつて金銭を交付する契約を含む。）において、年百九・五パーセント（二月二十九日を含む一年については年百九・八パーセントとし、一日当たりについては〇・三パーセントとする。）を超える割合による利息（債務の不履行について予定される賠償額を含む。）の契約をしたときは、当該消費貸借の契約は、無効とする。
- With regard to a contract for monetary loans made by a Money Lender on a regular basis (including contracts where money is to be delivered based on a discount of negotiable instruments, security by sale, or any other method similar thereto), where a contract for interest whose interest rate exceeds 109.5% per annum (in the case of a leap year, such interest rate shall be 109.8% per annum, and the per diem interest rate shall be 0.3%) has been concluded (agreed liquidated damages for default shall be included as interest), said contract for monetary loans shall be void.
- 昭和六十三年四月一日以後に発行された割引債の発行者（これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。）は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八（特定割引債につき支払を受けるべき償還差益については、百分の十六）の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。
- The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order.
- 一定の範囲に属する不特定の債務を主たる債務とする保証契約（以下「根保証契約」という。）であってその債務の範囲に金銭の貸渡し又は手形の割引を受けることによって負担する債務（以下「貸金等債務」という。）が含まれるもの（保証人が法人であるものを除く。以下「貸金等根保証契約」という。）の保証人は、主たる債務の元本、主たる債務に関する利息、違約金、損害賠償その他その債務に従たるすべてのもの及びその保証債務について約定された違約金又は損害賠償の額について、その全部に係る極度額を限度として、その履行をする責任を負う。
- A guarantor to a contract of guarantee the principal obligation of which is one or more unidentified obligations within a certain specified scope (hereinafter referred to as a 'contract for revolving guarantee') whereby the scope of such obligation includes any obligation which is incurred as a result of the transaction of lending money or accepting discount of a negotiable instrument (hereinafter referred to as an 'loan obligation')(excluding any contract in which the guarantor is a juridical person, hereinafter referred to as a 'contract for revolving guarantee on loans') shall be liable for the satisfaction of the amount of the principal of the relevant principal obligation, interest, any penalty and damages in connection with such principal obligation, and all other amounts incidental to such obligation, as well as the amount of any penalty and damages which are agreed on with regard to such guarantee obligation, which liability shall be limited in aggregate, however, to a certain maximum amount which pertains to all of the above-mentioned amounts.
- 昭和六十三年四月一日以後に発行された割引債につき、その発行者が所得税法第十一条第一項若しくは第二項に規定する法人又は同条第三項に規定する公益信託若しくは加入者保護信託の受託者に対し、償還差益の支払（公益信託又は加入者保護信託の受託者にあつては、当該信託財産について受ける支払に限る。）をする場合には、当該発行者は、政令で定めるところにより、その支払を受ける者に対し、第三項の規定により徴収された所得税で第四項の所得税とみなされたものの額（前項の規定により還付を受ける額を除く。）に相当する金額の全部又は一部を還付する。
- Where the issuer of discount bonds issued on or after April 1, 1988, makes payment of profit from redemption of the said discount bonds to a corporation prescribed in Article 11(1) or (2) of the Income Tax Act or a trustee of a charitable trust or participant protection trust prescribed in paragraph (3) of the said Article (in the case of payment to a trustee of a charitable trust or participant protection trust: such payment of profit from redemption shall be limited to payment related to the relevant trust property), the said issuer shall refund, pursuant to the provision of a Cabinet Order, to the person who is to receive payment, the whole or part of the amount equivalent to the amount of income tax collected pursuant to the provision of paragraph (3) and deemed to be income tax set forth in paragraph (4) (excluding the amount for which a refund shall be made pursuant to the provision of the preceding paragraph).
- 前項各号に規定する非課税法人等が当該割引債を所有していた期間に対応する部分の金額は、当該各号に規定する所得税の額又は残額に、当該割引債の発行の日（その日が明らかでないときは、当該割引債に係る最終発行日）から償還（買入消却を含む。以下この条において同じ。）の日までの期間の月数（当該割引債が法第四十一条の十二第九項に規定する短期公社債である場合には、日数。以下この項及び第五項第三号において同じ。）のうちに当該非課税法人等が当該割引債を所有していた期間のうちその償還の日までの期間の月数の占める割合を乗じて計算した金額とする。
- The amount corresponding to the period during which a non-taxable corporation, etc. held said discount bonds as prescribed in items of the preceding paragraph shall be the amount obtained by multiplying the amount of income tax or remaining amount prescribed in said items by the ratio of the number of months (where said discount bonds are short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act, the number of days; hereinafter the same shall apply in this paragraph and paragraph (5), item (iii)) up to the redemption date during which said non-taxable corporation, etc. held said discount bonds out of the number of months from the issue date (where the date is not clear, the final issue date for said discount bonds) to the redemption date (including a date for retirement by purchase; hereinafter the same shall apply in this Article) of said discount bonds.
- 第二十六条の十二第二項又は前条第四項の規定を適用する場合において、法第四十一条の十二第五項又は第六項に規定する発行者（以下この条において「発行者」という。）が、法第四十一条の十二第五項又は第六項の規定による還付をすべきこととなつた日の属する月の翌月において第二十六条の十二第二項後段（前条第四項において準用する場合を含む。）の規定により控除することができない金額があるときは、法第四十一条の十二第五項又は第六項に規定する割引債の償還差益に係る所得税の第二十六条の十第二項に規定する納税地の所轄税務署長は、当該控除することができない金額を、当該発行者に還付する。
- Where the provisions of Article 26-12, paragraph (2) or paragraph (4) of the preceding Article shall apply, when there is any amount that an issuer prescribed in Article 41-12, paragraph (5) or paragraph (6) of the Act (hereinafter referred to as an 'issuer' in this Article) cannot deduct as prescribed in the second sentence of Article 26-12, paragraph (2) (including the cases where it is applied mutatis mutandis pursuant to paragraph (4) of the preceding Article) in the month following the month including the day on which he/she shall make a refund pursuant to the provisions of Article 41-12, paragraph (5) or paragraph (6) of the Act, the competent district director with jurisdiction over the place for tax payment prescribed in Article 26-10, paragraph (2) for income tax pertaining to the profit from redemption for discount bonds prescribed in Article 41-12, paragraph (5) or paragraph (6) of the Act shall refund said amount that cannot be deducted to said issuer.
- その償還期限後において償還する場合 当該割引債につき法第四十一条の十二第三項の規定により徴収された所得税の額（当該所得税の額が明らかでないときは、当該割引債の券面金額から当該割引債に係る最終発行日における発行価額等を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、同項に規定する政令で定める金額）に、当該割引債の発行の際に同項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額。以下この条において同じ。）のうち、法第四十一条の十二第六項に規定する内国法人又は受託者（以下この条において「非課税法人等」という。）が当該割引債を所有していた期間に対応する部分の金額
- Where redemption is made after the redemption date: Out of the income tax collected on said discount bonds pursuant to the provisions of Article 41-12, paragraph (3) of the Act (where the amount of said income tax is not clear, the amount obtained by deducting the issue price, etc. on the final issue date for said discount bonds from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in said paragraph) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of said paragraph; hereinafter the same shall apply in this Article), the amount corresponding to the period during which a domestic corporation or trustee prescribed in Article 41-12, paragraph (6) of the Act (hereinafter referred to as a 'non-taxable corporation, etc.' in this Article) held said discount bonds
- 個人が昭和六十三年四月一日以後に発行された割引債について支払を受けるべき償還差益については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払を受けるべき金額に対し、百分の十八（東京湾横断道路の建設に関する特別措置法（昭和六十一年法律第四十五号）第二条第一項に規定する東京湾横断道路建設事業者が同法第十条第一項の認可を受けて発行する社債及び民間都市開発の推進に関する特別措置法第三条第一項に規定する民間都市開発推進機構が同法第八条第三項の認可を受けて発行する債券のうち、割引債に該当するもの（次項及び第三項において「特定割引債」という。）につき支払を受けるべき償還差益については、百分の十六）の税率を適用して所得税を課する。
- With respect to profit receivable by an individual from redemption of discount bonds issued on or after April 1, 1988, notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax shall be imposed separately from his/her other income, by applying a tax rate of 18 percent (or 16 percent in the case of company bonds issued by a Trans-Tokyo Bay Highway constructor prescribed in Article 2(1) of the Act on Special Measures Concerning the Construction of the Trans-Tokyo Bay Highway (Act No. 45 of 1986) with the approval set forth in Article 10(1) of the said Act and bonds issued by the Organization for Promoting Urban Development prescribed in Article 3(1) of the Act on Special Measures Concerning the Promotion of Urban Development with the approval set forth in Article 8(3) of the said Act, which fall under the category of discount bonds (referred to in the next paragraph and paragraph (3) as 'specified discount bonds') to such amount receivable.
- 法人が割引債を発行の際に取得した場合における法第四十一条の十二第三項の規定により徴収された所得税の額は、当該割引債の取得価額に含めるものとし、同条第四項の規定により償還を受ける時に徴収される所得税とみなされた金額は、その償還を受ける時を含む事業年度の所得の金額（その事業年度が法人税法第十五条の二に規定する連結事業年度である場合には、当該連結事業年度の同法第二条第十八号の四に規定する連結所得の金額。以下この項において同じ。）の計算上、損金の額に算入しないものとし、同法第六十八条（同法第百四十四条において準用する場合を含む。）又は第八十一条の十四の規定により法人税の額から控除される所得税の額は、その控除しようとする事業年度の所得の金額の計算上、益金の額に算入するものとする。
- The amount of income tax collected pursuant to the provisions of Article 41-12, paragraph (3) of the Act, where a corporation acquired discount bonds at the time of issue, shall be included in the acquisition costs of said discount bonds; the amount deemed to be income tax to be collected when receiving the redemption pursuant to the provisions of paragraph (4) of said Article shall not be included in deductible expenses for calculating the amount of income for a business year including the time of receiving the redemption (where the business year is a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act, for calculating the amount of consolidated income prescribed in Article 2, item (xviii)-4 of said Act for said consolidated business year; hereinafter the same shall apply in this paragraph); and the amount of income tax to be credited against corporation tax pursuant to the provisions of Article 68 (including the cases where it is applied mutatis mutandis pursuant to Article 144 of said Act) or Article 81-14 of said Act shall be included in gross profits for calculating the amount of income that is to be credited for that business year.
- 平成十一年四月一日以後に割引の方法により発行される公社債で次に掲げるもの（これらに類するものとして政令で定めるものを含む。）のうち、その発行の日から償還期限までの期間が一年以下であるもの（以下この項において「短期公社債」という。）が、その発行の際にその銘柄が同一である他の短期公社債のすべてとともに特定振替記載等（社債等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録（以下この条において「振替記載等」という。）のうち政令で定めるものをいう。以下この項において同じ。）がされる場合には、当該特定振替記載等がされる短期公社債（特定の者によつて所有されるものとして財務省令で定める要件を満たすものに限る。以下この条において「特定短期公社債」という。）は、第一項から第六項までに規定する割引債に該当しないものとする。
- Where, with respect to government or company bonds issued by means of a discount on or after April 1, 1999, that are listed in the following (including those specified by a Cabinet Order as being similar thereto), for which a period from the date of issue to the redemption date is not more than one year (hereinafter referred to in this paragraph as 'short-term government or company bonds'), specified entries or records under the book-entry transfer system (meaning entries or records in a transfer account book set forth in the Act on Book-Entry Transfer of Company Bonds, etc. which are made pursuant to the provisions of the said Act; hereinafter referred to in this Article as 'entries or records under the book-entry transfer system'), which are specified by a Cabinet Order; hereinafter the same shall apply in this paragraph) are made together with all other short-term government or company bonds that have the same brand at the time of issue, such short-term government or company bonds for which the said specified entries or records under the book-entry transfer system are made (limited to those that satisfy the requirements specified by an Ordinance of the Ministry of Finance for bonds held by a specified person; hereinafter referred to in this Article as 'specified short-term government or company bonds') shall not fall under the category of discount bonds prescribed in paragraph (1) to paragraph (6):
- 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（第二編、第三編及び第五編第一章を除く。）並びに国税通則法及び国税徴収法の規定を適用するものとし、前項の割引債につき償還（買入消却を含む。）が行われる場合には、同項の規定により徴収される所得税は、政令で定めるところにより、同項の取得者（当該取得者と当該償還を受ける者とが異なる場合には、当該償還を受ける者）が償還差益に対する所得税として当該償還を受ける時に徴収される所得税とみなす。この場合において、当該取得者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項、第八十一条の十四第一項及び第百条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の十二第二項（償還差益に対する分離課税等）に規定する償還差益」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」と、「（同法」とあるのは「（所得税法」とする。
- 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 (excluding Part II, Part III, and Part V, Chapter I), the Act on General Rules for National Taxes, and the National Tax Collection Act shall be applied thereto; where redemption (including retirement by purchase) is made with respect to discount bonds set forth in the preceding paragraph, income tax to be collected pursuant to the provision of the preceding paragraph shall, pursuant to the provision of a Cabinet Order, be deemed to be income tax that is to be collected from the acquirer set forth in the said paragraph (in the case where the said acquirer is not the person who is to receive the redemption: the said person who is to receive the redemption) as income tax on profit from redemption when the acquirer receives the said redemption. In this case, where the said acquirer is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to the said domestic corporation or foreign corporation: in Article 68(1), Article 81-14(1) and Article 100(1) of the said Act, the phrase 'or prize money' shall be deemed to be replaced with 'or prize money... or profit from redemption prescribed in Article 41-12(2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. for Profit from Redemption),' and the phrase 'the said Act' shall be deemed to be replaced with 'the Income Tax Act or the Act on Special Measures Concerning Taxation'; in Article 144 of the said Act, 'the Income Tax Act' shall be deemed to be replaced with 'the Income Tax Act or the Act on Special Measures Concerning Taxation,' and the phrase 'the said Act' shall be deemed to be replaced with 'the Income Tax Act.'
- 第三条の規定による改正後の中小企業等協同組合法（以下この条及び次条において「改正後の協同組合法」という。）第九条の九第五項において準用する改正後の協同組合法第九条の八第四項の規定及び第四条の規定による改正後の協同組合による金融事業に関する法律（次条において「改正後の協同組合金融事業法」という。）第三条第二号の規定（改正後の協同組合法第九条の九第五項において準用する改正後の協同組合法第九条の八第二項第十号の事業に係る部分に限る。）は、この法律の施行の日（以下「施行日」という。）以後に改正後の協同組合法第九条の九第一項第一号の事業を行う協同組合連合会が行う会員以外の者に対する資金の貸付け（手形の割引を含む。以下この条において同じ。）について適用し、施行日前に当該協同組合連合会が行つた第四条の規定による改正前の協同組合による金融事業に関する法律（次条において「改正前の協同組合金融事業法」という。）第四条第一号に規定する貸付け及び国、地方公共団体その他営利を目的としない法人に対する預金を担保とする資金の貸付け並びに会員である信用協同組合の組合員に対する資金の貸付けについては、なお従前の例による。
- The provisions of Article 9-8, paragraph (4) of the Small and Medium-Sized Enterprise Cooperatives Act after the revision by the provisions of Article 2 (hereinafter referred to as 'Cooperatives Act after the revision' in this Article and the following Article) as applied mutatis mutandis pursuant to Article 9-9, paragraph (5) of the Cooperatives Act after the revision and the provisions of Article 3, item (ii) (limited to the portions pertaining to the activities set forth in Article 9-8, paragraph (2), item (x) of the Cooperatives Act after the revision as applied mutatis mutandis pursuant to Article 9-9, paragraph (5) of the Cooperatives Act after the revision) of the Act on Financial Businesses by Cooperatives after the revision by the provisions of Article 4 (referred to as the 'Cooperative Financial Business Act after the revision' in the following Article) shall apply to a loan of funds (including discounting of bills; hereinafter the same shall apply in this Article) to non-partner provided, on or after the day of enforcement of this Act (hereinafter referred to as 'enforcement date'), by a federation of cooperatives engaged in the activities set forth in Article 9-9, paragraph (1), item (i) of the Cooperatives Act after the revision, and with regard to loans prescribed in Article 4, item (i) of the Act on Financial Businesses by Cooperatives prior to the revision by the provisions of Article 4 (referred to as the 'Cooperative Financial Business Act prior to the revision' in the following Article), a loan of funds secured on deposits from the State, local public entities and other not-for-profit juridical persons, and a loan of funds to partner of member credit cooperatives, provided by said federation of cooperatives prior to the enforcement date, the provisions then in force shall remain applicable.
- 法第四十一条の十二第四項の規定により同項に規定する償還を受ける時に徴収される所得税とみなされたもののうち法人税の額から控除する所得税の額は、当該所得税の額（当該所得税の額が明らかでないときは、その割引債の券面金額から当該割引債に係る発行価額（当該割引債が同条第九項第一号から第八号までに掲げる国債で同項に規定する短期公社債に該当するものその他財務省令で定める国債（以下この項において「短期国債等」という。）でその発行価額が明らかでないもの以外の割引債であるときは当該割引債に係る最終発行日における発行価額とし、当該割引債が当該短期国債等であるときは当該割引債に係る当該発行価額に準ずるものとして財務省令で定める価額とする。第二十六条の十三第一項第一号及び第五項第二号において「最終発行日における発行価額等」という。）を控除した残額（当該割引債が外国法人が国外において発行したものであるときは、法第四十一条の十二第三項に規定する政令で定める金額）に、当該割引債の発行の際に同条第三項の規定により当該割引債に係る償還差益について徴収された所得税の税率を乗じて計算した金額とし、その割引債が償還期限を繰り上げて償還をされたもの又は当該期限前に買入消却をされたものであるときは、その所得税の額から次条第一項の規定により計算した還付する金額を控除した残額とする。）について、法人税法施行令第百四十条の二の規定により計算した金額とする。この場合において、同条第一項第一号中「の利子」とあるのは「の償還差益（租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益をいう。次項及び第三項において同じ。）」と、同条第二項中「月数のうち」とあるのは「月数（当該利子配当等が短期公社債（租税特別措置法第四十一条の十二第九項に規定する短期公社債をいう。次項において同じ。）に係る償還差益であるときは、日数。以下この項において同じ。）のうち」と、同条第三項中「所得税の額を前項」とあるのは「所得税の額（短期公社債の償還差益に対する所得税の額を除く。）を前項」とする。
- The amount of income tax to be credited against corporation tax out of the amount deemed to be income tax to be collected when receiving the redemption prescribed in Article 41-12, paragraph (4) of the Act pursuant to the provisions of said paragraph shall be the amount calculated, pursuant to the provisions of Article 140-2 of the Order for Enforcement of the Corporation Tax Act, with regard to the amount of said income tax (where the amount of said income tax is not clear, with regard to the amount obtained by deducting the issue price for the discount bonds (where said discount bonds are national bonds listed in Article 41-12, paragraph (9), items (i) to (viii) of the Act which are those falling under the category of short-term government or company bonds prescribed in said paragraph or other national bonds specified by Ordinance of the Ministry of Finance (hereinafter referred to as 'short-term national bonds, etc.' in this paragraph) and are discount bonds other than those whose issue price is not clear, such issue price shall be the issue price on the final issue date for said discount bonds, and where said discount bonds are said short-term national bonds, etc., such issue price shall be the price specified by Ordinance of the Ministry of Finance as equivalent to said issue price for said discount bonds; such issue price shall be referred to as the 'issue price, etc. on the final issue date' in Article 26-13, paragraph (1), item (i) and paragraph (5), item (ii)) from the face value of said discount bonds and then multiplying the remaining amount after deduction (where said discount bonds are issued outside Japan by a foreign corporation, the amount specified by Cabinet Order, prescribed in Article 41-12, paragraph (3) of the Act) by the rate of income tax on profit from redemption for said discount bonds collected at the time of issuance pursuant to the provisions of paragraph (3) of said Article, and where the discount bonds have been redeemed by bringing the redemption date forward or retired by purchase prior to the redemption date, with regard to the remaining amount after deducting the amount to be refunded that was calculated pursuant to the provisions of paragraph (1) of the following Article from the amount of the income tax). In this case, the term 'interest' in Article 140-2, paragraph (1), item (i) of the Order for Enforcement of the Corporation Tax Act shall be deemed to be replaced with 'profit from redemption (meaning profit from redemption as prescribed in Article 41-12, paragraph (7) (Separate Taxation, etc. on Profit from Redemption, etc.) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph and paragraph (3))'; the term 'out of the number of months' in paragraph (2) of said Article shall be deemed to be replaced with 'out of the number of months (the number of days, where said dividend of interest, etc. is profit from redemption for short-term government or company bonds (meaning short-term government or company bonds prescribed in Article 41-12, paragraph (9) of the Act on Special Measures Concerning Taxation; the same shall apply in the following paragraph); hereinafter the same shall apply in this paragraph);' and the term 'the amount of income prescribed in paragraph (1), item (i)' in paragraph (3) of said Article shall be deemed to be replaced with 'the amount of income (excluding the amount of income tax on profit from redemption of short-term government or company bonds) prescribed in paragraph (1), item (i).'
