収入: 876 Terms and Phrases

• 収入
• income
• receipts
• revenue
• earning
• incomings
• income:
• Money In

• 総収入
• total income
• revenue
• gross income

• 定収入
• fixed income

• 税収入
• tax revenue
• tax revenues

• 副収入
• additional income

• 収入役
• government treasurer
• receiver

• 純収入
• net revenue

• 収入源
• source of income

• 雑収入
• miscellaneous income

• 高収入
• high income

• 実収入
• net
• real income

• 帰属収入
• imputed income

• 作業収入
• Receipts from Work

• 特許収入
• patent income

• 未収入金
• accounts receivable
• other receivables
• Accrued revenue

• 主伐収入
• financial income of final cutting

• 臨時収入
• casual income
• extraordinary revenue
• incidental income
• nonrecurring income
• perquisite
• perk

• 世帯収入
• household income

• 限界収入
• marginal revenue

• 広告収入
• advertising revenue

• 現金収入
• a cash income
• cash earnings

• 収入金額
• total receipts
• income amount

• 収入機会
• revenue opportunity

• 収入関税
• revenue tariff

• 収入印紙
• revenue stamp
• fiscal

• 観光収入
• tourist income
• tourist receipts

• 実質収入
• real income

• 興行収入
• box-office takings
• box-office revenue
• box-office (revenue)
• Film box office

• 営業外収入
• nonoperating income

• 収入予算額
• the amount of budgeted income;

• 収入以内で
• within ~ means

• 国庫収入の
• fiscal

• 稼いだ収入
• earned income

• 手取り収入
• spendable income

• 適度の収入
• a moderate income

• 適度な収入
• an adequate income

• 法人税収入
• Corporation Tax Revenue

• 下がる収入
• falling incomes

• 政府の収入
• income available to the government

• 収入決定済額
• the determined amount of income;

• 収入支出予算
• Income and expenditure budgets

• 内国税収入局
• Board of Inland Revenue

• 一人当り収入
• per capita income

• 農家の粗収入
• gross farm income

• 収入を超えて
• beyond one's means
• beyond ~ means

• 収入を増やす
• augment an income

• 非課税の収入
• income exempt from taxation

• 不十分な収入
• an inadequate income

• 収入役・出納室
• Receiver general, chamber

• 税引き前の収入
• Income before taxes

• 税引き後の収入
• Income after taxes

• かなりよい収入
• a fairish income

• 申告すべき収入
• declarable income

• 報告可能な収入
• reportable income

• 収入予算の移行；
• On transfers in the Income Budget;

• 収入支出決算書等
• Financial statements, etc.

• 収入支出等の報告
• Report of income and expenditure, etc.

• 収入内で生活する
• live within income

• 一人当たりの収入
• income per capita
• per capita income

• 夫婦二人の収入で
• DINKS Double Income, No Kids

• 自由に使える収入
• discretionary income

• 一個人が得た収入
• the income received by a single individual

• 収入源または生計
• a source of income or livelihood

• 公益目的事業の収入
• Revenue of Business for Public Interest Purposes

• 楽で収入のいい仕事
• sinecure

• 課税収入からの控除
• deduction from taxable income

• 資本的収入及び支出
• capital revenue and expeinditure

• 収益的収入及び支出
• operating revenue and expenditure

• 課税収入/控除費用
• Taxable Income/Deductible Expenses

• 彼の収入の不安定さ
• the precariousness of his income

• 一定の収入で暮らす
• living on fixed incomes

• 課税による政府収入
• government income due to taxation

• （毎年）一年の収入
• annual (or yearly) income

• 収入以上の生活をする
• live beyond income

• 収入と支出を合わせる
• make (both) ends meet
• make ends meet

• 輸出収入安定補償制度
• Stabilization of Export Earnings Scheme

• 収入または財産なしで
• without income or means

• 迅速または簡単な収入
• quick or easy earnings,

• 収入と支出のギャップ
• gap between income and outgo

• 最少の努力で得る収入
• income obtained with a minimum of effort

• 税金は収入に基づく。
• Taxation is based on income.

• 収入が１０％減った。
• My income has gone down by 10 percent.

• 有形固定資産の売却収入
• Proceeds from sales of property

• 私が収入の約束をする。
• I assure that you can make money.

• 協会の収入となる資本金
• the capital that provides income for an institution

• 課税収入 / 控除費用
• Taxable Income / Deductible Expenses

• 小さいが、安定した収入
• a tiny but assured income

• 最高興行収入映画の一覧
• List of highest-grossing films

• 収入に対する支出の超過
• an excess of expenditures over revenues

• 僕の収入は君の２倍だ。
• My income is twice as large as yours is.

• 彼の収入は私の３倍だ。
• His income is three times large than mine.

• 君の収入は私の３倍だ。
• Your income is three times larger than mine.

• 企業債利息対料金収入比率
• ratio of interest on revenue bond to rate revenue

• 混雑収入権、金融的送電権
• CRR congestion revenue rights

• 興行収入で大失敗した芝居
• the play failed big at the box office

• 信託収入の不当な資金流用
• a wrongful diversion of trust income

• 外部からの収入に頼ること
• relying upon an extraneous income

• 生活のための収入を賄う人
• someone who provides the means for subsistence

• 何も引かない前の収入総額
• the entire amount of income before any deductions are made

• 彼の収入は相当なものだ。
• He has a considerable income.

• 今の収入に満足している。
• I'm satisfied with my current income.

• 収入以上の生活をするな。
• Do not live above your income.

• 興行収入で他社を圧倒した。
• His business strategy eventually led to commercial success at the box office and overwhelmed his rivals.

• わいろや不正な収入を求めて
• on the take

• 副業の収入が本業を超える。
• I make more from my side job than my main one.

• 選択された勘定科目への収入
• Money into selected accounts comes from

• この仕事が私の収入源です。
• This job is my bread and butter.

• 収入が入る間に支払われる額
• an amount paid before it is earned

• よい収入の人々にふさわしい
• appropriate for people with good incomes

• 賃貸不動産から得られる収入
• income received from rental properties

• 彼にはかなりの収入がある。
• He has a fair income.

• 必要を満たすに足りる収入。
• An income adequate for one's needs.

• 彼の収入は退職後半減した。
• His income was diminished by half after retirement.

• 彼女の仕事は高収入である。
• Her job brings in a high income.

• 彼女には十分な収入がある。
• She has a comfortable income.

• 転職後、彼の収入は減った。
• His income has been reduced after he changed his job.

• 著述から収入を受けている。
• He derives his income from writing books.

• その収入には雲泥の差がある。
• There was a world of difference in the earnings between the two positions.

• 企業債償還元金対料金収入比率
• ratio of principal redemption cost on revenue bond to rate revenue

• 彼はネットで収入を得ている。
• He earns money over the internet.

• これは家庭の収入を増やした。
• This has increased family income.

• 個人の収入の10分の1の提供
• an offering of a tenth part of some personal income

• （収入について）報告できない
• (of income) not reportable

• 永久的な収入源を提供する行為
• the act of endowing with a permanent source of income

• かなりの資本（富または収入）
• considerable capital (wealth or income)

• 収入相応の暮らしをしなさい。
• Try to live within your means.

• 収入の範囲内で暮らすべきだ。
• You should live within your means.

• 収入を超過して支出をするな。
• Never spend in excess of your income.

• 今月の収入は２０万円だった。
• This month's salary was 200,000 yen.

• 収入以上の暮らしをしている。
• He lives above his means.

• 君の収入は私の収入の２倍だ。
• Your income is about twice as large as mine is.

• 企業債元利償還金対料金収入比率
• ratio of principal and interest redemption cost on revenue bond to rate revenue

• 収入から全ての経費を差し引く。
• Deduct all expenses from the income.

• このお金は私の唯一の収入である
• This money is my only income

• 教会の所有する財産ないしは収入
• property or income owned by a church

• 収入がない彼の家族を残して死ぬ
• left his family unprovided for

• 彼は全収入を酒に使い果たした。
• He consumed all his income on drinking.

• 彼は収入以上の生活をしている。
• He lives beyond his income.

• 彼の欲望は収入とつりあわない。
• His desires are incompatible with his income.

• 私の兄の収入は父の半分である。
• My brother earns half as much money as my father.

• 収入に応じた生活をするように。
• You should try to live within your means.

• 君の収入は僕の収入の約２倍だ。
• Your income is about twice as large as mine.

• 農業･牧畜業に替わる新しい収入源
• alternative income source

• その弁護士はかなりの収入がある。
• The lawyer has a fair income.

• 非常に少ない収入は申告義務はない
• very little income is unreportable

• 収入を国庫に納めなければならない
• shall turn over all the receipts to the Treasury

• 彼には給料の他に少し収入がある。
• He has some income in addition to his salary.

• 彼は家族を養うだけの収入がある。
• He has a sufficient income to support his family.

• 彼は収入に応じた生活をしている。
• He lives up to his income.

• 僕は収入を越えた生活をしている。
• I live above my means.

• 彼の収入のことを詳しく話さない。
• He's coy about his income.

• 私達は収入に応じて所得税を払う。
• We pay an income tax at varying rates according to the size of income.

• 少ない収入で生活する事は難しい。
• Living on a small income is hard.

• 収入以上の生活をしてはいけない。
• You must not live beyond your means.

• 彼女は収入の大部分を食費に使う。
• She spends a major part of her income on food.

• 彼女は本に収入の大部分を費やす。
• She spends most of her income on books.

• 医者なら６桁の収入は珍しくない。
• A six-figure income is not uncommon for physicians.

• 彼の収入の大部分は家賃で消える。
• The majority of his income goes to pay his rent.

• 対外貿易は巨額の収入をもたらす。
• Foreign trade brings in a large income.

• 収入予算額と収入決定済額との差額
• the difference between the amount of budgeted income and the determined amount of income;

• 彼の収入は彼の妻の収入より多い。
• His income is larger than that of his wife.

• 彼は、教会に収入の十分の一を納めた
• He tithed his income to the Church

• 共同で夫婦が所有している資産と収入
• property and income belonging jointly to a married couple

• あなたの収入を3倍にしてください！
• Triple your income!

• そこから派生する収入と区別する資本
• capital as contrasted with the income derived from it

• 彼は自分の収入に全く満足している。
• He is quite satisfied with his income.

• 彼はわずかな収入を精一杯活かした。
• He made the best of his small income.

• 彼女は暮らすのに十分な収入がある。
• She has a comfortable income to live on.

• 少ない収入をできる限りいかしたい。
• Make the best of your small income.

• 収入内で生活をするようにしなさい。
• Try to live within your income.

• 収入に関係なく一生懸命働くべきだ。
• You ought to work hard regardless of your income.

• 収入ないで生活するようにしなさい。
• Try to live within your income.

• 決して今の収入に満足していません。
• I am by no means satisfied with my present income.

• 今日の私の収入は２年前の２倍です。
• Now my income is twice what it was two years ago.

• 私の収入は彼のには及びもつかない。
• My income is a far cry from his.

• 収入が減った人の割合が高くなります。
• The percentage of the people who have taken a pay cut has will increase.

• ジョンは収入を越えた生活をしている。
• John lives above his means.

• 収入の増加は、より大きな購買力となる
• the growth in income translates into greater purchasing power

• 扶養家族を養うための収入を主に稼ぐ人
• one whose earnings are the primary source of support for their dependents

• 彼の家の毎月の収入は８００ドルです。
• His family has 800 dollars coming in every month.

• 政府は君の収入に税金をかけるだろう。
• The government will tax your income.

• 新しい機械は多くの収入をもたらした。
• The new machine brought in a lot of money.

• 私の収入では生きていくのがやっとだ。
• My income is barely enough to maintain living.

• 彼女は収入内でやりくりしようとした。
• She tried to make both ends meet.

• 収入が低いと倹約せざるを得なくなる。
• A small income obliges us to thrift.

• 第３四半期は収入減が見込まれている。
• A loss in third-quarter revenues was predicted.

• 収入を見越して金を使ってはならない。
• Don't anticipate your income.

• 株主に配られる株式会社の収入のその部分
• that part of the earnings of a corporation that is distributed to its shareholders

• わずかな収入で暮らしていくのは苦しい。
• It's hard for me to live on my small income.

• 1年の平均収入は1万5000ドルだった
• the median income for the year was $15,000

• 貯蓄または消費に可能な収入（税控除後）
• income (after taxes) that is available to you for saving or spending

• 彼は、生活していけるだけの収入がない。
• He doesn't earn enough money to live on.

• 毎月の収入の一部を貯蓄すれば損はない。
• It will pay you to save a part of your salary each month.

• 彼女は学生を下宿させて収入をえている。
• She earns money by taking in students.

• 彼は収入の範囲でやりくりしようとした。
• He tried to make both ends meet.

• 彼の支出は収入をはるかに上回っている。
• His expenses exceed his income by far.

• 彼の出費は収入をはるかに上回っている。
• His expenses exceed his income by far.

• 私の去年の収入は、約５００万円だった。
• Last year my income was about five million yen.

• 私はわずかな収入で暮らさねばならない。
• I have to live on my very small income.

• 現在はほんのすこしの収入しか入らない。
• There's very little money coming in at present.

• 彼らはわずかな収入で暮さざるを得ない。
• They have to live on his small income.

• 収入が多いおかげで彼は安楽に過ごせた。
• His large income enabled him to live in comfort.

• 収入が多いおかげで彼は安楽に暮らせた。
• His large income enabled him to live in comfort.

• 後者の供銭についてもポサルの収入となる。
• The money offering also joins miko's income.

• そこから転じて大名や旗本の収入も示した。
• And so, kokudaka also showed the income of daimyo (Japanese territorial lords) and that of hatamoto (direct retainers of bakufu [Japanese feudal government headed by a shogun]).

• 作業の実施による収入は、国庫に帰属する。
• The receipts from work shall vest in the national treasury.

• 収入または主要な項目を認めている会計項目
• an accounting entry acknowledging income or capital items

• 安定した収入が幸運にも保証されていること
• the blessed assurance of a steady income

• あなたは収入の面から見ると能力が足りない
• Your income disqualifies you

• 利息、税金、減価償却費が引かれる前の収入
• income before interest and taxes and depreciation and amortization have been subtracted

• 彼の収入は社会的地位とつりあっていない。
• His income bears no proportion to his social standing.

• 身を固めるまでにはかなりの収入を得たい。
• I hope to earn a respectable income by the time I settle down.

• 収入がインフレについていくことは困難だ。
• It's difficult for our income to keep up with inflation.

• 年間の旅客収入42万円と貨物収入2万円。
• The annual passenger service revenue was 420,000 yen and the freight service revenue was 20,000 yen.

• 5万石の浅野内匠頭の収入に及ぶべくもない。
• It was nothing compared to Asano Takumi no Kami's income of 50,000 koku.

• 職分田は官人の重要な収入源として機能した。
• Shikibunden functioned as an important income source for government officials.

• 朝廷の財政は、地方からの収入によっていた。
• The Imperial Court's finances depended on income from the country.

• ビジネス、または、収入の現在価値を計算する
• compute the present value of a business or an income

• 我々は出費と収入の間で均衡をはかるべきだ。
• We should strike a balance between our expenditure and income.

• 特に教会に、その人の収入の10分の1を払う
• pay a tenth of one's income, especially to the church

• 2009年日本週末興行収入1位の映画の一覧
• List of 2009 box office number-one films in Japan

• 2010年日本週末興行収入1位の映画の一覧
• List of 2010 box office number-one films in Japan

• 経常費が収入金と同額の時に予算は均衡である
• a budget is balanced when current expenditures are equal to receipts

• 州と自治体へ連邦税収入の一部を分配すること
• distribution of part of the federal tax income to states and municipalities

• こんな少ない収入で暮らして行くのは難しい。
• It is hard to get along on this small income.

• 彼は娘の名義で毎月収入から１万円貯蓄した。
• Every month, he saved ten thousand yen out of his income for his daughter.

• 彼のぜいたくぶりは収入と不釣り合いである。
• His extravagance is out of proportion to his wage.

• 自分の収入の範囲で生活するようにしなさい。
• Try to live within your income.

• 彼女は１５００ドルの収入を得たと計算した。
• She reckoned that she had earned 1,500 dollars.

• 彼らは彼のわずかな収入で暮らさずを得ない。
• They have to live on his small income.

• 会計士は各週の会社の収入と支出を算出する。
• A bookkeeper computes all the company's income and expenses each week.

• 彼女は少ない収入で暮らすことに慣れていた。
• She was used to living on a small income.

• 新しい仕事は彼にかなりの収入をもたらした。
• His new job brought him a handsome income.

• 政府収入のうちの国内の税収入（関税を除く）
• government revenue from domestic sources (excluding customs)

• その残余がすべて大宰府や国衙の収入となった。
• The rest was the income for Dazaifu and kokuga (provincial government offices).

• これにより幕府の収入は安定化したと言われる。
• It is said that the income of the bakufu became stabilized by this.

• このページは課税収入と控除費用を表示します。
• This page shows your Taxable Income and Deductible Expenses.

• あなたは収入に応じて生活しなければならない。
• You must live according to your income.

• 我々の収入は少ないが、なんとかやっています。
• Our income is small, but we get by.

• 彼らは、単なるわずかな収入のために一日中働く
• they work all day for a mere pittance

• 不動産は、家族のために何らかの収入を提供する
• The estate renders some revenue for the family

• 大聖堂の収入から聖堂参事会員に当てられる給金
• the stipend assigned by a cathedral to a canon

• こんなわずかな収入ではとてもやっていけない。
• I can't get by on such a small income.

• 彼は予定の収入をあてにして多額の金を借りた。
• He borrowed a large sum of money on the strength of expected income.

• 農民はしばしば収入を補うために副業をします。
• Farmers often moonlight to supplement their incomes.

• 彼らは彼のわずかな収入で暮らさざるを得ない。
• They have to live on his small income.

• 収入につりあった支出をしなければなりません。
• You'll have to proportion your expenditure to your income.

• 再生債務者の財産及び収入の状況を調査すること。
• Investigating the status of the rehabilitation debtor's property and income

• 偽造、変造又は模造の通貨、郵便切手及び収入印紙
• Counterfeit, altered, or imitated currencies, and postage stamps and revenue stamps

• そしてその残りはあなたの収入と云うことに……」
• and you keep the other quarter for yourself.'

• このレポートは課税収入と控除費用を表示します。
• This report shows your Taxable Income and Deductible Expenses.

• この駐屯地は、付近の町に大きな収入源を提供する
• this military post provides an important source of income for the town nearby

• 州の中で、コネチカットは一人当たりの収入が高い
• among the states Connecticut has a high per capita income

• 後日の支払いのために収入から取っておかれる資金
• funds taken out of earnings to provide for anticipated future payments

• 彼は、収入のおよそ十分の一を貧しい人に与えた。
• He gave away about one-tenth of his income to the poor.

• 彼の収入は少なすぎて家族を養うことはできない。
• His income is too small to support his family.

• 彼は週に何日も働かないし、収入もほとんど無い。
• He works few days a week, and gets little money.

• 人間の物欲はその収入が増すにつれて大きくなる。
• Men's wants become greater in proportion to the increase in their income.

• 私の収入は支出に比べて、５００ポンド足りない。
• My income falls short of my expenditure by five hundred pounds.

• その結果、実質的には収入が半減することになった。
• In effect, the law reduced the income from nengu for samurai families by half.

• このごろは収入の範囲内でやりくりするのが難しい。
• Today it's difficult to make ends meet.

• 彼は個人教授をすることでのその脆弱な収入を補った
• He eked out his meager pay by giving private lessons

• 寄付に基づく聖務日課で教会主に収入をもたらすもの
• an endowed church office giving income to its holder

• ニューイングランドの平均収入は国のそれよりも低い
• the average income in New England is below that of the nation

• 独特のアイディアのおかげで、彼は高い収入を得た。
• Unique ideas helped him to earn a high income.

• 収入が増えるまでは、家を新築するなんて不可能だ。
• It is out of the question for me to built a new house till my income becomes greater.

• 彼らは彼のわずかな収入で暮らさなければならない。
• They have to live on his small income.

• 本家がある場合は、その収入の一部を本家へ納入した。
• If they had honke, they delivered some of the revenue to their honke.

• 副業・内職・アルバイトの、収入源・額は様々である。
• The kind of side job and how much was charged differed from person to person.

• - 収入が少なく職の無い下級武士の救済でもあった。
• Kobushin was also done as a form of relief for poor and unemployed lower-ranking samurai.

• その仕事のおかげで彼は月に六万円余分の収入がある。
• That job brings him in an extra 60,000 yen a month.

• 輸入への支払が輸出による収入よりも多くなる経済問題
• an economic problem caused by payments for imports being greater than receipts for exports

• その収入が地代や債券利子、その他の投資からである人
• someone whose income is from property rents or bond interest and other investments

• ゲイツ会長、広告収入をユーザーに還元する意向表明。
• Bill Gates announces intent to return advertising revenue to the users.

• 収入が増えれば増えるほど、消費もいっそう多くなる。
• The more you earn, the more you spend.

• 大家族を養うには、彼の収入はあまりにも少なすぎる。
• His income is too small to support his large family.

• 初期荘園は賃租に伴う地子収入によって経営されていた。
• The early shoens were run on the income from land taxes accompanied with this chinso.

• その他、国司には俸給の他に国司としての収入があった。
• Kokushi (provincial governors) were allowed an additional income as Kokushi as well as the remuneration paid by the government.

• 勘平は、この山崎で狩人（猟師）をして収入を得ている。
• Kanpei works and earns his income as a hunter in Yamazaki.

• 私の息子は会社に対して造園を行い、よい収入を得ている
• My sons landscapes for corporations and earns a good living

• 2009年アメリカ合衆国週末興行収入1位の映画の一覧
• List of 2009 box office number-one films in the United States

• 国庫収入の集金、管理、および支出を管轄する、政府機関
• the government department responsible for collecting and managing and spending public revenues

• 僕は少ない収入でなんとかやっていかなければならない。
• I must manage on a small income.

• 彼の家族は彼のわずかな収入で暮らさなければならない。
• His family has to live on his small income.

• 市長は税収入の落ち込みについて調査すべきだと思った。
• The mayor thought that he should investigate the decline in tax revenues.

• この直営地からの収入は、そのまま地頭の収入となった。
• Yields from these pieces of land were treated as land stewards' income.

• 荘園の拡大はすなわち、国家財政の収入の減少を意味した。
• The expansion of shoen meant the decline of revenue in the national finance.

• そのため農村の若い女性にとっては大切な収入源となった。
• Therefore, weaving pongee was an important source of income for young women in villages.

• 居住者に係る特定外国子会社等の留保金額の総収入金額算入
• Inclusion in Gross Income of Retained Income of Specified Foreign Subsidiary Companies, etc. Related to Residents

• 彼の多くの収入が毎年海外に旅行することを可能にします。
• His large income enables him to travel abroad every year.

• 彼女には、収入のなかでやりくりすることができなかった。
• She could not make both ends meet on her income.

• 支払能力は全く気質の問題であって、収入の問題ではない。
• Solvency is entirely a matter of temperament and not of income.

• 市長は駐車メーターからの収入減を調査すべきだと考えた。
• The mayor felt that he should look into the loss of income from parking meters.

• 私にはなぜ彼が収入以上の生活をしているのか分からない。
• I don't know why he can live above his means.

• 松前藩の収入のほとんどは北方貿易によって支えられている。
• The Matsumae Domain derived most of its income from the trade between the northern part of Japan and the Northern Song Dynasty China.

• 委託者保護基金の予算は、予算総則及び収入支出予算とする。
• The Budget of the Consumer Protection Fund shall consist of the general budget provisions and an income and expenditure budget.

• 市長：佐々木 稔納（ささき としのり）- 旧園部町収入役
• Mayor: Toshinori SASAKI - receiver general of the former Sonobe town

• （収入について）報告されることが法律で義務づけられている
• (of income) required by law to be reported

• 彼女は少なめの収入で多少ゆったりとした生活をやりくりした
• she managed to live rather expansively on her modest income

• 彼は、彼の仕事のシンジケートから、十分な収入を受け取った
• he received a comfortable income from the syndication of his work

• 彼女は収入がたくさんあるので毎年パリに行くことが出来る。
• Her large income enables her to go to Paris every year.

• 彼の収入ではそのような高価な食事をする余裕はありません。
• With his income, he cannot afford the costly dinners.

• 当時は収入が少なく、自分の収入だけでは生活できなかった。
• At that time I had a poor income and couldn't live on it.

• 課税収入 / 控除費用 / .XMLファイルへエクスポート
• Taxable Income / Deductible Expenses / Export to .XML file

• ただ私の収入が少ないという理由だけで、彼女は私から去った。
• She left me simply because I had a small income.

• 当該比較対象取引に係る棚卸資産の販売による収入金額の合計額
• The total revenue arising from the sale of said inventory assets for a comparable transaction

• 収入額が増加するにつれ率が上がるように調整された（税金の）
• (of taxes) adjusted so that the rate decreases as the amount of income increases

• 彼女の収入では下層中流階級の生活を続けるのがやっとだった。
• Her income barely maintained her in the lower middle class.

• 彼らは、将来のためにとっておくほど十分な収入がありません。
• They don't have enough income to lay aside for the future.

• ギャンブルが彼の唯一の収入源というわけでは決してなかった。
• Gambling was by no means his only source of income.

• 私の総収入は臨時収入を入れても月３０万円にはるか及ばない。
• My total income is far short of 300,000 yen a month, inclusive of extra earnings.

• また、納銭方に請負制を導入して倉役収入の安定化も図っている。
• In addition, the bakufu attempted to stabilize kurayaku tax revenue by introducing a contract system in Nosenkata.

• また、収入の増加を目指して有明海の干拓にも熱心に取り組んだ。
• Moreover, he worked hard to reclaim the Sea of Ariake to increase revenue.

• 前項の手数料で協会に納められたものは、当該協会の収入とする。
• The fee set forth in the preceding paragraph and paid to an Association shall be the revenue of said Association.

• 前項の手数料で協会に納付されたものは、当該協会の収入とする。
• The fees set forth in the preceding paragraph and paid to an Association shall be the revenue of said Association.

• 前項の規定により機構に納められた手数料は、機構の収入とする。
• Fees paid to NITE pursuant to the provision of the preceding paragraph shall be the income of NITE.

• この帳票は課税収入に関係した勘定科目の取引詳細を表示します。
• This report shows transaction detail for your accounts related to Income Taxes.

• 予算とは一定期間中の支出を見込まれる収入にあわせた計画です。
• A budget is a plan or schedule adjusting expenses during a certain period to the estimated or fixed income for that period.

• 貴族は経済的特権として、国家から多大な収入が与えられていた。
• Lots of national revenue was given to Kizoku as an economical privilege.

• 収入にかかる税金を支払うのを避けるために収入の申告を怠ること
• failure to declare income in order to avoid paying taxes on it

• 問屋の収入は、取次の引受けに対して委託者が支払う手数料である。
• The income of Toiya are charges for the service, paid from consignors for Toiya undertaking commissions.

• したがって、伐採した材木の販売益を100%自らの収入とできた。
• Therefore, 100% of the profit from selling the wood cut there became their own income.

• 地方官である受領もまた、多くの収入を得ていたと考えられている。
• It is thought that local Zuryo officials also earned a significant amount of money in terms of income.

• また、他の臨時収入的なものとして礼銭や分一銭などが挙げられる。
• Other special income included Reisen (礼銭) and Buichisen (分一銭).

• アカマツ林で獲れる松茸の多くは売却され、現銀収入をもたらした。
• Most of matsutake mushrooms collected in red pine woods were sold to earn cash income.

• 「あなた自身のちょっとした収入はその事業から生じるのですか？」
• 'Your own little income,' he asked, 'does it come out of the business?'

• このページは課税収入の勘定科目に関係した取引詳細を表示します。
• This page shows transaction detail for relevant Income Tax accounts.

• ウガンダ人は国に収入をもたらすのにコーヒーの収穫に頼っている。
• The Ugandans depend on their coffee crop to bring money into the country.

• 収入の増加が利益の損失をもたらし、暮らし向きが良くならない状況
• a situation in which an increase in income results in a loss of benefits so that you are no better off

• （税金について）収入額が上昇すると率が上昇するように調整された
• (of taxes) adjusted so that the rate increases as the amount of income increases

• 彼の収入ではやりくりが難しいとわかったので、彼女は働きだした。
• Finding it hard to make ends meet on his income, she started to work.

• 基金事業対象収入額が基金事業対象費用額に不足すると見込まれる額
• the amount of revenue subject to a fund project that is forecast to be deficient with regard to the disbursements subject to said fund project;

• 田沼意次の在任中に幕府財政の貨幣収入が増えたことは特筆に価する。
• It is important to note that the monetary income of the shogunate finances increased when Okitsugu TANUMA was on duty.

• 当時の朝廷財政の収入の中で最大のものは諸大名からの献金であった。
• The greatest source of revenue for the imperial court at that time came from donations by daimyo.

• 無二三は寄宿舎を下宿とし家賃収入によって生計を立てることとなる。
• Munizo made the boarding house into lodging and made a living by collecting rent.

• 前項の登録手数料で協会に納められたものは、当該協会の収入とする。
• A registration fee under the preceding paragraph which has been paid to an Association shall be treated as income of said Association.

• 課税収入・取引明細込みの控除費用・TXFファイルへのエクスポート
• Taxable Income/Deductible Expenses with Transaction Detail/Export to .TXF file

• 死亡労働者等の死亡の当時その収入によって生計を維持していたこと。
• The survivor's livelihood depended on the income of the deceased worker, etc. when the deceased worker, etc. died.

• 幕府は地口銭・酒屋役・土倉役・馬上役などを課して多額の収入を得た。
• The bakufu earned a large income by imposing Jiguchi sen (taxes imposed based on size of frontage), Sakaya yaku (taxes imposed on sake brewery by Muromachi bakufu), Doso yaku (taxes imposed on an underground warehouse), Bajo yaku and so on.

• そのため、石高の上昇の割には実収入の増加も見込めない状況であった。
• Therefore, an increase in the real income corresponding to that in the amount of rice crop could not be expected.

• しかしながら、収入や仕事で不満を感じ、1954年に日活に移籍する。
• He was unsatisfied with his salary and work opportunities, however, so in 1954 he quit and began working for Nikkatsu Corporation.

• そのために年貢米以外の収入源の開発・育成が急務となったからである。
• Therefore, the development and improvement of the income resource other than annual rice tax became urgently wanted.

• 三条西家も、他の公家と同様に荘園からの収入などで生計を立てていた。
• Just like other court nobles, the Sanjonishi family made a living by income from shoen (landed estates).

• しかしながら、材木、楮、茶、椎茸などを金穀に換えて収入としていた。
• However, the clan earned income by converting lumber, kazoo (the tree from which washy paper was produced), tea, and shiitake mushroom into money or rice.

• 「また、親族であっても屋台以外に収入のある者へは譲渡を認めない。」
• In addition, if the relative or family member receiving the transfer should have an income beside the street stall business, this relative would not be granted transfer rights.'

• だが、北野社側も自己の運上金収入に関わる問題でありこれを拒絶した。
• However, Kitano-sha Shrine rejected the request because the issue had to due with their own tax income.

• 独身女性は六十ポンドも収入があればかなり快適に暮らせるでしょう。」
• I believe that a single lady can get on very nicely upon an income of about 60 pounds.'

• 一定期間の現金支出に対する現金収入超過（現金以外の費用は含まない）
• the excess of cash revenues over cash outlays in a give period of time (not including non-cash expenses)

• 非常に高い収入を得るチャンスがあるビジネス、月額１００万円可能！！
• There's the chance to get a huge income in this business, a million yen a month is possible!

• 愚かな女の子に、彼が収入を浪費しているというのが両親の意見でした。
• His parents' view was that he was wasting his earnings on a silly girl.

• 同年阿部家は内高（実際の収入石高）の少ない陸奥国棚倉藩へ転封された。
• In the same year, the Abe family was transferred to Tanagura Domain in Mutsu Province which had less uchi-daka (real value of the yield).

• 後に中央政府の政策となって一時は財政収入の半分を占めるまでとなった。
• Later this became a policy of the central government and once it even occupied a half of the income.

• 政府（通常、給料と年金を結合するのによる）から2つの収入を得るだれか
• someone who draws two incomes from the government (usually by combining a salary and a pension)

• 労働者又はその収入によつて生計を維持する者が結婚し、又は死亡した場合
• When a worker himself or herself or one who makes a living from his or her income marries or dies

• 税率が上限まで上がるにつれ収入が上がり、その上限を超えると収入が減る
• income increases as tax rates increase up to an optimum beyond which income declines

• 唐に対して反抗的で納めるべき税を全く収めず自らの収入として使っていた。
• Taxes that should have been paid were never paid, and it used them as its own income instead.

• いずれにせよ、以後の国鉄において、新幹線は重要な収入源ともなっていく。
• Anyhow, for JNR thereafter, Shinkansen became an important revenue source.

• 主として毎年の租税収入と正税からの出挙による利息分から構成されている。
• It was mainly consisted of the yearly yield of tax and the interest on suiko from shozei.

• 保護地域の生態系を破壊せずに住民の観光収入を支えるような観光のありかた
• eco-tourism

• 第二項の規定により登録機関に納められた手数料は、登録機関の収入とする。
• Fees paid to a registration agency pursuant to the provisions of the preceding two paragraphs shall be the revenue of the registration agency.

• 法によって確立された最低限のレベルまで収入を上げるために払われる給付金
• benefits paid to bring incomes up to minimum levels established by law

• 土地のまたは他の資産の販売のような経済活動から生じている収入または利益
• the income or profit arising from such transactions as the sale of land or other property

• 特殊関係株主等である居住者に係る特定外国法人の留保金額の総収入金額算入
• Inclusion in Gross Income of Retained Income of Specified Foreign Corporations Related to Residents Who Are Specially-Related Shareholders, etc.

• その結果、京都などにあった本所は年貢収入を受け取ることは出来なくなった。
• As a result, honjo, such as those living in Kyoto, became unable to receive nengu.

• これが米収入を俸禄の基本とする旗本・下級武士の困窮に直接つながっていた。
• And this directly led to the poverty of 'hatamoto' (direct retainers of the Edo bakufu) and lower-ranking samurai whose stipends were based on a rice harvest.

• もはや米作収入に依存する財政は矛盾を解消できない段階に到達しつつあった。
• This shows that the Edo bakufu then became unable to resolve its financial contradictions if it continued depending on rice harvest.

• 再生債務者が将来において継続的に又は反復して収入を得る見込みがないとき。
• Where the rehabilitation debtor is unlikely to earn income continuously or regularly in the future.

• もし収入があと２５％多ければ、わたしは自分の生活にもっと満足するのだが。
• If I had 25% more income, I'd be more satisfied with my life.

• 基礎的諸条件には、会社の成長、収入、収益、管理、および資本構成が含まれる
• fundamentals include a company's growth, revenues, earnings, management, and capital structure

• 彼女の収入は、ばかばかしいほどわずかなものだったが、何とか贅沢に暮らした
• her income was laughably small, but she managed to live well

• 事業の取引量に応じて査定される税金（不動産からの収入または資産ではない）
• a tax that is measured by the amount of business done (not on property or income from real estate)

• 生活費が急に上がったので私たちの収入でやりくりするのはほとんど不可能だ。
• The cost of living has risen so quickly that it is almost impossible for us to make both ends meet.

• 贅沢な趣味のため、彼女は収入の範囲内でやっていくことができませんでした。
• With her extravagant tastes, she was incapable of making ends meet.

• 筑豊炭田の石炭輸送により、1899年からは貨物収入が旅客収入を上回った。
• From 1899 on, the cargo revenue exceeded the passenger revenue because of the coal transport from the Chikuho Coal Mines.

• 偽籍が横行したため、女性と偽った口分田所有者が増え租の収入は減少していた。
• False registering was rampant, and with the increase of owners of kubunden (rice fields given to each farmer in the Ritsuryo system) who falsely registered themselves as women, revenue from rice tax dropped.

• 造営費用には当初、安芸国・周防国両国の公領からの収入をあてる計画であった。
• In the beginning, the revenue from the Imperial estate of Aki and Suo Provinces was planned to cover the construction expenses.

• 大名をはじめとする武士の所領からの収入や俸禄を表す場合も石高を用いられた。
• Kokudaka was used to show the income of samurai including daimyo gained from their territory, and to show the retainers' salary given from the lord as well.

• 委託者保護基金の決算報告書は、収入支出決算書及び債務に関する計算書とする。
• The settlement of accounts of the Consumer Protection Fund shall be financial statements pertaining to income and expenditure, and debts.

• 僧・尼の尊さを表す物であると同時に、朝廷にとっては収入源の一つでもあった。
• Not only did it indicate the high virtue of the monk or nun, but also an income source for the Imperial Court.

• 人口（あるいは年齢、性別、収入などに分けられた人口の区分）の特性を表す統計
• a statistic characterizing human populations (or segments of human populations broken down by age or sex or income etc.)

• 収入を集めることに責任のある政府職員（特に密売を防止する役割を負ったもの）
• a government agent responsible for collecting revenue (especially one responsible for stopping bootlegging)

• 父が病気になったので、私達は少ない収入で暮らして行かなくてはならなかった。
• As our father got ill, we had to live on a small income.

• 労働者の死亡の当時その収入によつて生計を維持していた子、父母、孫及び祖父母
• the worker's children, parents, grandchildren and grandparents who were dependent on the worker's income at the time of his/her death; and

• 寺田にかかる年貢・公事は、領主の収入とはならず、寺院運営の経費にあてられた。
• The nengu (land tax) and kuji (public duties) levied on jiden fields did not become incomes of the territorial lord, but were used for operating the temples concerned.

• また、外部から申し込まれる写本の依頼は、塾生たちの良い収入源ともなっていた。
• The requests for transcription from the outside also became a good income source for the private-school students.

• また、度重なる戦争のため、時代の変化とともに収入が滞ることが多くなっていく。
• Also because of the repeated wars and the change of the times, they often lost their source of income.

• 前項の規定により指定試験機関に納められた手数料は、指定試験機関の収入とする。
• The fee paid to the designated examining body pursuant to the provisions of the preceding paragraph shall be an income to the designated examining body.

• 更に義満が日明貿易を始めると貿易そのものや抽分銭による収益も幕府収入となる。
• Furthermore, when Yoshimitsu initiated trade between Japan and Ming, profit by Chubunsen (抽分銭) also became the income of Bakufu.

• 前項の規定により登録検査機関に納められた手数料は、登録検査機関の収入とする。
• Fees paid to a Registered Inspection Body under the provisions of the preceding paragraph shall comprise the revenue of the Registered Inspection Body.

• 活動の制限は、収入を伴う事業を運営する活動又は報酬を受ける活動の禁止とする。
• Restrictions on activities shall include the prohibition of activities related to the management of business involving income or activities for which the foreign national receives a reward.

• 前項の規定により指定調査機関に納められた手数料は、指定調査機関の収入とする。
• Fees paid to a designated evaluation body pursuant to the provision of the preceding paragraph shall be the income of the designated accreditation body.

• 一定期間（通常は1年）の国家の全収入の総額（給料、収益、利子、賃貸料、年金）
• the total value of all income in a nation (wages and profits and interest and rents and pension payments) during a given period (usually 1 yr)

• 鎌倉時代の貴族の主要な収入源は、平安末期と同様、荘園所領及び知行国であった。
• Major income sources of Kizoku during the Kamakura period were Shoen territories and chigyo-koku as in around the end of the Heian period.

• 財政安定化基金から生ずる収入は、すべて財政安定化基金に充てなければならない。
• All revenue received by a Fiscal Stability Fund shall be allocated to said Fiscal Stability Fund disbursements.

• 分与する領地を指定せず、収入のみを本家から支給する（広島藩浅野氏の分家など）。
• Only income provided by the head family without designating territory to be distributed (a branch family of the Asano clan of Hiroshima Domain).

• 平氏の財源の柱は知行国支配であり、その中でも大国の越前国は重要な収入源だった。
• The main revenue source of the Taira clan was control of chigyokoku (fiefdoms) and especially, Echizen Province was a large province and an important income source.

• 当時、課税の対象だった百姓らの逃亡・浮浪が著しく、租税収入に危機が迫っていた。
• In those days, peasants on whom tax was imposed frequently ran away and wandered about, which lowered tax yields.

• 父・文二郎は秋田村の役場で収入役職に就いていたが、後に村会議員にもなっている。
• His father Bunjiro took office as chamberlain of Akita village and later even became a member of a village assembly.

• その場合、納銭方からの収入が滞り、将軍の日々の生活にも影響が出る恐れも生じた。
• As a result, the income from the Nosenkata fell into arrears and the shogun's daily life was threatened.

• イスラエルによって凍結された税歳入による平均月間収入は7000万USドルです。
• Average monthly income of the frozen revenues from taxes by Israel is US$ 70 million.

• 君は自分の収入の範囲内で生活するように、余分な支出は切りつめなければならない。
• You must cut down on extra expenses in order to live within your means.

• 君はこのまま収入不相応な暮らしを続ければ金に困って身動きがとれなくなるだろう。
• You'll find yourself in deep water if you continue to live beyond your means.

• また、名主は、百姓から徴収した中から加地子を中間得分として自らの収入としていた。
• Myoshu also collected kajishi (supplementary taxes) from peasants as their own income.

• 一説に、庄氏本宗家一族が備中国にそのまま土着したのは、稼ぎ・収入の差ともされる。
• According to one view, head family of the Sho clan settled down in Bicchu Province is understood to have been due to better income.

• 別の主要財源として、座からの収入も得ており、こちらが経済的基盤となりつつあった。
• The family had an income from commercial guild as another financial resource, which came to be the basis of an economy.

• 夫婦は、その資産、収入その他一切の事情を考慮して、婚姻から生ずる費用を分担する。
• A husband and wife shall share the expenses that arise from the marriage taking into account their property, income, and all other circumstances.

• 明治時代から興行収入の歩合（割 (寄席)）だけでは生活が成り立たなくなってきた。
• Since the Meiji period some comic storytellers have had a hard time in earning a living only through receiving a percentage of box-office revenues.

• 前項の規定により指定修習機関に納付された手数料は、当該指定修習機関の収入とする。
• The fee paid to the designated training agency pursuant to the provision of the preceding paragraph shall be an income to the relevant designated training agency.

• 前項の規定により指定試験機関に納められた手数料は、当該指定試験機関の収入とする。
• The commission collected by the designated testing agency in accordance with the provision in the preceding paragraph shall be the income of the said designated testing agency.

• 当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額
• The total revenue arising from the sale of said inventory assets for a comparable business for said comparable business year

• 死亡労働者等の死亡の当時その収入によって生計を維持していた子、父母、孫及び祖父母
• Children, parents, grandchildren and grandparents whose livelihood depended on the income of the deceased worker, etc. when the deceased worker, etc. died

• 労働者の収入によつて生計を維持する者が出産し、疾病にかかり、又は災害をうけた場合
• When one who makes a living from a worker's income gives birth to a child, suffers from illness, or meets disaster

• 収入支出予算は、収入にあってはその性質、支出にあってはその目的に従って区分する。
• Income and expenditure budgets shall be separated according to the nature of the income, and as to the purpose for the expenditure.

• 田沼意次時代には、さらに積極的に公認され、幕府の現金収入増と商人統制が企図された。
• During the time of Okitsugu TANUMA, it was more aggressively approved and the bakufu aimed at increasing its revenue and controlling merchants.

• 江戸期を通じて、新田開発などにより実収入を増し、幕末には実高100万石余に及んだ。
• Throughout the Edo Period, the clan grew its income by developing new fields and achieved a crop yield of about one million goku (278,000 cubic meters) at the end of the Edo Period.

• 奈良時代（8世紀後期）ごろになると、国司行政に公廨稲収入などの利得権が生じていた。
• In the Nara period (late eighth century), the post of kokushi became a source for additional gains, such as kugaito (local source of revenue).

• 私たちの毎月の収入は、食料、部屋代、衣料、交通費などをカバーできなければならない。
• Our monthly income has to cover food, rent, clothing, transportation, and so on.

• 神田にかかる年貢・公事は、領主の収入とはならず、神社の祭祀・祭礼の経費にあてられた。
• The tax imposed on Shinden was not regarded as the income of the Lord of the manor, but was used for shrines' religious services or festivals.

• 買収した田畑からの収入を用いて徳義中学校を開設し、窮乏する士族の援助育成に尽力した。
• With income from the purchased fields, he founded Tokugi Junior High School and focused on helping and training the poor warrior class.

• 特に大規模な荘園領主から没官した荘園などが朝廷にも大きな収入をもたらす場合があった。
• Particularly, there were cases in which the large-scale manors confiscated from manor lords brought a large sum of revenue to the court.

• 富札の売上額から褒美金と興業入費とを差し引いた残高が興業主の収入となる仕組みである。
• The distribution source received the difference calculated by subtracting prize money and expenses from sales of lottery tickets.

• ハス（蓮）、ヒシ、マコモなどが自生し、その採取と加工が周辺住民の副収入になっていた。
• There were native plants such as lotus, Chinese water chestnuts, Indian rice, and the picking and processing of such plants provided supplementary income for the area residents.

• 私は年に七八百磅（ポンド）の収入がありますから、私たちは別に不自由はしておりません。
• and as I have an income of seven or eight hundred,

• 3月度の定例市議会で古都税の初年度収入を含んだ昭和60年度一般会計予算案が可決された。
• The bill of the general account budget of the 1985 fiscal year which included the first year revenue from the Old Capital Tax was approved at the regular city assembly of March.

• 遥任国司は、目代と呼ばれる代理人を現地へ派遣するなどして、俸禄・租税などの収入を得た。
• Yonin kokushi received his income, salary, and taxes from his deputy called mokudai who was sent to the province.

• そのため、11世紀中期頃から中央政府は財政収入の確保を図って現実的な政策を採り始めた。
• Therefore, since around the middle of eleventh century, the central government began to adopt realistic policies in order to secure its financial revenue.

• 一葉は近眼のため細かい仕事が不得手であったので、自分にできる他の収入の道を探していた。
• As Ichiyo's nearsightedness made her bad at detail work, she searched for other ways to earn income.

• その立地条件とその有名度で入漁料収入による収益アップとなり地元漁協と共生が取れている。
• Because its good location and popularity produce a high revenue from fishing fees, it exists in harmony with the local fisheries cooperative association.

• 同じところから受け取る2つの収入（政府の仕事に就いていて、政府の年金を受け取るように）
• two incomes received from the same source (as by holding a government job and receiving a government pension)

• ほか、大学の財産形成の場として、伐採に伴う用材収入や製炭事業などでの収入が用いられた。
• In addition, the income from selling wood obtained from cutting down trees in the forest, and from charcoal-making business was used to create income for the university.

• 年爵や内官（京官）は収入が多く、推挙の見返りとして被任命者から送られる収入も多かった。
• Those who were granted nenshaku and naikan (kyokan) enjoyed a large income from their position as well from appointees in exchange for recommendations.

• また幕府や本所の支配に従わない悪党や海賊などの横行によって荘園・公領からの収入も滞った。
• The Shogunate's revenue from the shoen (manor in medieval Japan) and koryo (an imperial demesne) decreased because of rampancy of akuto (a villain in the medieval times) and pirates who did not obey the control of the government and honjo (proprietor or guarantor of a manor)

• 仏教寺院の運営には当然経費を要するため、寺院の収入源として寺田が設定されることとなった。
• Cost was naturally necessary for operating a temple, and jiden fields became set as a source of the incomes for the temples.

• 大日本史の編纂により、水戸藩は年間財政収入の三分の一近くをこの事業に注ぎ込むこととなる。
• The Mito Domain spent about one-third of its annual income in the compilation of the Dainihonshi.

• 応仁の乱を契機として、地域が自立性を強め、それにつれて、地方の所領からの収入が途絶えた。
• After the Onin War, as the regional autonomy was enhanced, the income from local territories dried up.

• 第四項の占用料、土砂採取料又は前項の過怠金は、当該港湾管理者の収入に帰属するものとする。
• The proceeds from the charges for the proprietary use and mining of sand and earth set forth in paragraph (4) and the penalty set forth in the preceding paragraph shall be treated as an income of the said Port Management Body.

• すると彼は「あの男は君の所のたくさんな収入より、むしろ僕の所の少ない収入のほうを好むよ」
• ``''' He would rather have our small price than your big one, ``

• このことから、抽分銭のもたらす金額も大きく、室町幕府などにとっては大きな臨時収入となった。
• Therefore, it brought a large amount of extra income to the Muromachi bakufu.

• いずれにしても平安時代後期には令制国における収入が滞り、複数国の知行を受ける例が増加する。
• In any case, at the end of the Heian period, province-based income tended to be delayed, leading to increased cases of zuryo accepting the control of multiple provinces.

• 任命された受領の俸禄の一部とする説と受領が徴収した租税などの収入の一部とする説が存在する。
• One theory argues that a portion of the salary of an appointed zuryo was granted, while another theory states that a part of the income from such sources as taxes collected by zuryo was granted.

• 院宮分国制は国家公認の制度であり、院宮分国からの上進官物は院宮家の収入とすることができた。
• The ingu bunkoku-sei system was an official system of the nation, and Innomiya families were allowed to acquire, as their revenues, the kanmotsu dedicated by the ingu bunkoku provinces.

• とくに出家後の永正17年（1520年）以降は、荘園からの収入が詳細に記されるようになった。
• In particular, after 1520 when he became a priest, he came to write about incomes from shoen in detail.

• 摂関家の家司は受領が多く任じられてその収益の一部が摂関家に献じられてその財政収入を支えた。
• Many Zuryo (provincial governor) were appointed as the Keishi of the Sekkan-ke (the families which produced the Regent and the Chief Adviser to the Emperor), and part of their earnings was contributed to the Sekkan-ke, and backed up their income.

• 収入役の時分には税金を納められない村人の分を、自身が代りに納めていたという篤志家でもあった
• His father, when taking office as chamberlain, was a benefactor who paid taxes for villagers on their behalf.

• 当該比較対象取引に係る棚卸資産の販売による収入金額の合計額からロに掲げる金額を控除した金額
• The amount obtained by deducting the amount listed in (b) from the total revenue arising from the sale of said inventory assets for a comparable transaction

• 会計資料は、事業年度末に締めるものとし、貸借対照表と収入支出計算書を作成できるようにする。
• The accounts shall be closed at the end of the financial year to enable a balance sheet and the income and expenditure accounts to be drawn up.

• イーター機構の年次予算(予算)は、毎年、事前に、機構の予想支出と収入を承認する手段である。
• The annual budget of the ITER Organization, hereinafter called “the Budget”, shall be the instrument which shall authorize annually and in advance the estimated expenditure and income of the Organization.

• 鉄道は大評判となり、開業翌年には大幅な利益を計上したが、運賃収入の大半は旅客収入であった。
• It was a big success and in the year following the opening year, it made a big profit and most of the revenue was from the passengers fares.

• 一定の運送収入に達しない場合、歩合率が下げられる場合が多い（一般的に「足切り」と呼ばれる）。
• If the total sales do not reach a certain goal of the company, the rate for percentage pay is often lowered (which is generally called 'Ashikiri' or a kind of reimbursement).

• そのうち約1億5000万円は簿外口座に収入の一部を入れるなどの悪質な所得隠しであったという。
• It was a malicious income concealment because the company put \150M, a part of the income, in an off-the-book account.

• 前項の規定により受託独立行政法人等に納められた手数料は、当該受託独立行政法人等の収入とする。
• A fee paid to an entrusted incorporated administrative agency, etc. pursuant to the provision of the preceding paragraph shall be deemed to be the revenue of the entrusted incorporated administrative agency, etc.

• しかし現実問題として、葬儀の御布施が寺の最大の収入源であり、それが無ければ寺は維持できない。
• In reality, however, fuse at funerals is the biggest income for temples and it is impossible to maintain temples without it.

• 薬物から、またそのメンバーの経済的権利への保護をていきょうすることによる収入を財源としている
• is financed by earnings from narcotics and serves to protect the economic interests of its members

• 領地を指定して分与するが、そこからの収入は本家から蔵米で支給する（久保田藩佐竹氏の分家など）。
• An appointed territory distributed, but the income from the territory as rice stored provided by the head family (e.g. a branch family of the Satake clan of Kubota Domain).

• 特に大減封を経験した外様藩は、収入を増やして家臣団を維持するために内高を厳しく打ち出していた。
• Especially for tozama clans that experienced a large diminishing of the territory had been conducting strict land survey to calculate uchi-daka in order to increase their income and maintain the vassals.

• また、室町幕府も徳政令が出されると倉役を免除しなければならなかったので財政収入に影響を与えた。
• In addition, the Muromachi bakufu had to make doso-sakaya exempt from the kurayaku tax when Tokuseirei (a debt cancellation order) were issued, which affected financial revenues.

• なお、半済令が年貢収入の半分を臨時徴収したのに対して、朝用分は1/3の徴収だったとされている。
• While the Hanzeirei was designed to temporarily collect half of the income from nengu (land tax), Choyobun was supposed to be a tax collection of one third.

• さらに三条西家を訪れて古典の講釈を求めるものもおり、彼らから得た収入も大きな財源となっていた。
• Besides that, some people visited the Sanjonishi residence to listen to lectures on the classics, and Sanetaka made a comfortable income from them.

• 要するに、前座から二つ目に昇進すると、（余程仕事をとってこない限り）収入がかなり減ってしまう。
• So, when a zenza is promoted to a futatsume, he has much less income (unless he gets quite a lot of work).

• 前項の規定により同項に規定する指定試験機関に納められた受験手数料は、指定試験機関の収入とする。
• The examination fee paid to the designated examining agency provided by the provision of the preceding paragraph shall be an income to the designated examining agency pursuant to the same paragraph.

• もし特許を申請し取得できていたとしたら、年に100億円の特許権収入が発生するという試算がある。
• There is a calculation that ten billion yen would be generated per year by a patent if he had applied for and obtained the patent.

• 靴下が一杯になった時、ソロモンは収入の心配はしなくてもリタイアできるという計画を立てたのです。
• When his stocking was full, Solomon calculated that he would be able to retire on a competency.

• その免田（荘田）の年貢や公事を自己の収入とし、国家に対しては租税の一部またはすべてが免除された。
• The nengu (annual tribute, land tax) on tax-exempt rice fields and kuji (public duties) were the sources of their incomes, and they were exempted from all or part of the land tax to be paid to the state.

• すなわち、「オーナー制度」はオプション取引にあたり、農村の副収入増加とリスクヘッジを達成できる。
• That is, an 'owner system' is an option transaction in which, for farm families, secondary income is increased and risk hedge is achieved.

• さらにその賠償金の支払い源も海関税など確実な収入を得られるものを差し押さえる形で規定されていた。
• In addition, it was provided that the sources of reparation payment were specified in the form of confiscating income-assuring items such as maritime customs.

• その年貢収入は幕府の財政基盤となり、大坂、長崎など重要な都市や佐渡金山などの鉱山も天領とされた。
• The land tax income became the financial basis for the shogunate, and tenryo also included major cities such as Osaka and Nagasaki, and mines such as the Sado Gold Mine.

• なお、彼の改号の多さについては、弟子に号を譲ることを収入の一手段としていたため、とする説もある。
• Additionally, some people say the reason he changed his go so often was that it was one of the means to gain the income needed to transfer the go to his disciples.

• 実際に収入は年を追うごとに減少しており、三条西家の経済が崩壊していく動きを見て取ることができる。
• In fact, his income had decreased year by year, and you can see the process of the Sanjonishi family's economical collapse in the diary.

• 光琳が画業に精を出すようになったのは、家業の経営難で激減した収入を絵で補うという面が大きかった。
• The reason Korin began working on his art was to mainly supplement the family's income, which dropped significantly as the struggling family business declined.

• なお、新田義貞が戦死した藤島近くの三国湊は、勾当内侍局の収入源の1つであった事も指摘されている。
• It is also pointed out that some of Koto no naishi-tsubone's (-tubone: a honorary suffix attachde to the name of a high-ranked female in the court) income came from Mikuniminato near to Fujishima where Yoshisada NITTA died in a battle.

• だが、緊縮財政によるデフレーションは租税収入の減少を招くという悪循環に悩まされる（松方デフレ）。
• However, the deflation caused by the budget austerity led to a decrease in tax revenue, and he was at a loss over how to cope with such a vicious circle (the Matsukata deflation).

• - 中南米の休日の公園などでよく見られ、大抵は正式な資格を持った看護士が副収入として行っている。
• These are commonly seen in parks at weekends in South and Central America, and are often performed by nurses with formal qualification for additional income.

• そのほうが、農家にとっても一年の収入が保証されているので安心して酒米作りに専念できるからである。
• This is because the farmer can concentrate on the production of sakamai with an assurance of yearly income.

• 一定の租税収入が確保されると、任国へ赴任しない国司が多数現れるようになった（これを遥任という）。
• When a fixed amount of tax had been secured, several kokushi appeared from outside the area (these were known as yonin).

• 保険料は課税前の収入から引かれ、その基金は引き出されるまで無課税で、その段階でIRAに変換される
• contributions are made from your salary before taxes and the funds grow tax-free until they are withdrawn, at which point they can be converted into an IRA

• 明治政府は、農業収入に課税する年貢制ではなく、全土地に課税する地租を導入し、検地は行わなくなった。
• The Meiji government eliminated the old tax system, which taxed the overall agricultural production, and introduced a new nationwide land tax (based on the total amount--not the productivity--of land owned), and with this, kenchi, with their focus on yield, were no longer conducted.

• 余剰分は市中に販売されて貴重な収入源となったほか、「大学炭」として新聞にも紹介されるほどであった。
• The surplus charcoal was sold in the market, producing precious income, and descriptions of the charcoal appeared even in news papers as 'University charcoal.'

• この頃から藩内ではたびたび大洪水が起こって収入が激減し、それによって藩財政は次第に悪化していった。
• An income drastically decreased due to frequent occurrence of great floods within the domain from around this time, and as a result, the finance of the clan became worse gradually.

• ただし同心は管轄の町屋からの付け届けなどでかなりの実収入があり、そこから手札（小遣い）を得ていた。
• However, Doshin received a lot of real income from bribes offered by people living in merchant houses under their jurisdiction, and they got Tefuda (pocket money) from the income.

• 王朝国家体制の下では、受領は規定の租税を京進さえすれば、残余の租税を自らの収入とすることができた。
• Under the dynastic nation-state, as long as Zuryo paid the specified tax to Kyoto, they could take the rest of the tax as their own income.

• これに対して京都朝廷は公領よりの収入減少の穴埋めとして酒屋の営業を許す代わりに課税を行おうとした。
• On the contrary, the Kyoto Imperial Court tried to impose tax in compensation for allowing Sakaya to carry on their business in order to cover the decreased income from Koryo (an Imperial demesne).

• しかし多くの人々が仕事はきびしくなり収入はいよいよ少なくなっていて、一方では全く働けない人もいる。
• But when most people are working harder for less, when others cannot work at all,

• 年次収入支出計算書は、予算と同じ様式、同じ区分で提示し、前面に当年の財務管理に関する説明を付ける。
• The annual income and expenditure accounts shall be presented in the same form with the same sub-divisions as the Budget and shall be prefaced by a commentary of the financial management for the year in question.

• 前項の手数料は、第一項の申請書に当該手数料の額に相当する収入印紙をはつて、納付しなければならない。
• The fees set forth in the preceding paragraph shall be paid with the income stamp corresponding to the amount of such fees, and fixed on the application form provided by paragraph 1.

• 労働者又はその収入によつて生計を維持する者がやむを得ない事由により一週間以上にわたつて帰郷する場合
• When a worker himself or herself or one who makes a living from his or her income is forced to return home for a week or more for an unavoidable reason

• 二、各家の営業より生ずる総収入は必ず一定の積み立て金を引去りたる後、はじめてこれを各家に分配すべし。
• 2, All of the income from each of the family's business must be distributed only after a certain amount has been put away for reserved funds.

• 法第九条第三項の手数料は、承認申請書に手数料の額に相当する額の収入印紙をはつて納めなければならない。
• The fee provided for in paragraph (3) of Article 9 of the Act shall be paid by affixing to a written application for Approval a revenue stamp in an amount equivalent to the amount of a fee.

• 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.

• 室町幕府は守護大名及び彼らを通じて諸国に対して段銭及び地頭御家人役などの形で課す事で財政収入を得た。
• The Muromachi bakufu gained financial revenues by imposing taxes on Shugo daimyo and each province under the Shugo daimyo.

• だが、次第に年貢の未進・下地中分や半済の進行によって荘園からの収入が途絶える事態が生じるようになった。
• However, the revenues from shoen had gradually decreased because of the nonpayment of tribute, shitaji chubun (physical division of the land), and the introduction of hanzei (the system in the Muromachi period where the Muromachi bakufu [Japanese feudal government headed by a shogun] allowed military governors, or Shugo, to collect half of the taxes from manors and demesnes as military fund).

• 第二項の規定により次条第一項に規定する指定登録機関に納められた登録手数料は、指定登録機関の収入とする。
• The registration fee paid in pursuant to the provision of paragraph (2) to the designated registration agency which is provided in the next Article (1) shall be an income for the designated registration agency.

• わたしは一週に二度断食しており、全収入の十分の一をささげています』。 (ルカによる福音書 18:12)
• I fast twice a week. I give tithes of all that I get.' (Luke 18:12)

• 貴族は中央（京）に在住し、地方の荘園・公領からの収入が京進されるのを待つのが室町初期までの通例だった。
• It was customary until the early Muromachi period for Kizoku to reside in the capital (Kyoto) and wait for an income that was to be brought to Kyoto from the shoen and Koryo concerned.

• 猟官運動が盛んに行われたのは長崎奉行であり、貿易に絡む賄賂に近い副収入が見込めたことで人気が高かった。
• The Nagasaki magistrate post was the most coveted one, because additional income, being close to bribes, was expected in relation with trade, and therefore, various maneuvers were conducted to get the post.

• 大宰府管内の本来の正税額は約50万束であったが、公営田収入は100万束以上と本来額の2倍にのぼっている。
• Although the original amount of tax from Dazaifu was about 500,000 soku, the income from Kueiden was more than 1,000,000 soku, twice as much as the original amount.

• 越後、佐渡、出羽国庄内地方の91万石を領有し、領内に多くの金山を抱えてその実収入は120万石と言われた。
• He possessed Echigo and Sado Provinces as well as Shonai region in Dewa Province, totaling 910,000 koku, and with many gold mines within their territory, his actual income was said to have been 1.2 million koku.

• 予算総則には、収入支出予算に関する総括的規定を設けるほか、次に掲げる事項に関する規定を設けるものとする。
• General budget provisions shall include comprehensive provisions pertaining to income and expenditure budgets and the provisions pertaining to the matters listed below:

• 後の律令制の湯沐邑は収入源でしかないが、この頃の湯沐邑と皇子との関係には密接なものがあったと推察される。
• Tomokuyu under the Ritsuryo system was only a source of revenue, but the Tomokuyu at that time are supposed to have had a close relationship with the Prince.

• この法律で「労働者」とは、職業の種類を問わず、賃金、給料その他これに準ずる収入によつて生活する者をいう。
• The term "Workers" as used in this Act shall mean those persons who live on their wages, salaries, or other equivalent income, regardless of the kind of occupation.

• 幕府はこれらの莫大な造営費用を確保するために、新たな財源として、貿易船による収入という手段に注目していた。
• To obtain a huge amount of revenue to cover these building expenses, the bakufu paid attention to the income brought about by trading vessels as a new revenue source.

• また、国衙も、安定した官物収入を確保するために、田堵負名と特定の名田の半永続的な関係を認めるようになった。
• Therefore, kokuga, who also needed to stabilize their income by the kanmotsu, came to approve the semi permanent relationship between tato fumyo and specific myoden.

• - 小普請をする際に収入が少なく役職の無い御家人や旗本を救済する意味も兼ねて臨時雇用しその采配をする役職。
• Kobushin shihai is a post to hire temporarily gokenin (low ranking vassal) or hatamoto (shogun's retainer) with low income and no official position as a part of relief measures and manage them when carrying out kobushin.

• 特に家計的に苦しかった公家や奉行衆などにとっては生活を維持するための有力な収入源でさえあったとされている。
• The reisen is said to have been a major source of income especially for Court nobles and the bugyoshu (group of magistrates) with financial hardships to sustain their lives.

• イーター機構並びにその財産及び収入については、イーター機構の公的な活動の範囲内において直接税を免除される。
• Within the scope of its official activities, the ITER Organization, its property and income shall be exempt from direct taxes.

• 受け取られるが、まだ収入にはなっていない（通常、会社の貸借対照表において現在の債務であると考えられる）収入
• income received but not yet earned (usually considered a current liability on a company's balance sheet)

• 南朝 (日本)の軍事的攻勢や戦乱による収入の途絶の危機を室町幕府の軍事力・経済力によって辛うじて回避していた
• The Southern Court managed to avoid the crisis of losing income due to the military campaign from the Southern Court, with military and economic support from the Muromachi bakufu.

• 農林水産省は、農業収入や兼業のみでの棚田の維持が難しいと考え、観光地化を目的とした日本の棚田百選を選定した。
• The Ministry of Agriculture, Forestry and Fisheries selected the 100 best rice terraces in Japan for the purpose of promoting tourism, because the ministry determined that it was difficult to maintain rice terraces only through agricultural revenues and dual occupations.

• 農奴は法的権利を主張し、地域の慣習に従い、（領主の副収入でもある）法廷料を支払えば訴訟に訴えることもできた。
• The serfs could demand their legal rights or file a suit if paying the fee for the court (the supplementary income for the lords) and following the regional custom.

• 収入の明細その他の資金に関する事項、寄附金に関する事項その他の経理に関する内閣府令で定める事項を記載した書類
• Documents that records details of revenue, other matters related to funds and contributions and other accounting matters provided by a Cabinet Office Ordinance.

• 政府の再保険事業に係る再保険料率は、長期的に再保険料収入が再保険金を償うように合理的に定めなければならない。
• The reinsurance premium rates pertaining to the government reinsurance business shall be reasonably determined so as that the reinsurance premium income may cover the payment of reinsurance claims over the long term.

• また、檀家制度は、寺院に一定の信徒と収入を保証する一方で、他宗派の信徒への布教や新しい寺院の建立を禁止した。
• In addition, while the Danka system guaranteed temples of a certain amount of believers and income, it forbade the propagation to other sects' believers and the construction of a new temple.

• GoogleAdsは2008年8月に導入されましたが、今のところこれはわずかな収入（150ユーロ未満）です。
• GoogleAds were introduced in August 2008, but so far this has generated very little income - less than EUR 150.

• 湯沐邑は、中国に古くからあった制度で、漢代には個人の収入源として諸侯や王以外の皇族に与えられる領地であった。
• Tomokuyu was a system that had long existed from the ancient China, and in the Han dysnasty, the lands were given to the members of the Imperial family, excluding the lords and kings, for their own income sources.

• 特に戦乱に疲弊し、武家に荘園を横領されてきた朝廷や寺院にとり、官位や受領名の授与は、貴重な収入源でもあった。
• Especially for the Imperial Court and temples which were exhausted by maelstroms of war and grabs for Shoen (manor in medieval Japan) made by samurai families, to grant official rank and the Zuryomei was an essential source of income.

• 鎌倉幕府における関東御分国に当たるような土地を持てなかった室町幕府にとってこれらの収入は大きな役割を果たした。
• These incomes played an important role for the Muromachi bakufu, which was unable to own land equivalent to Kantogobunkoku (provincial territories belonging to the Kamakura bakufu).

• 領主の経済生活は、自らが保有する直営地からの収入と、支配下におく農奴からの義務的な貢納によって支えられていた。
• The economical life of the lord consisted of the revenue from the directly managed land of his possession and the obligatory tributes from the subject serfs.

• 別表第一の三の表及び四の表の上欄の在留資格をもつて在留する者　収入を伴う事業を運営する活動又は報酬を受ける活動
• A foreign national who is a resident with a status of residence listed in the left-hand column of Appended Tables I (3) and I (4):　activities related to the management of a business involving income or activities for which he/she receives remuneration.

• 応仁の乱後、収入は低迷したものの室町幕府末期まで継続され、変遷を経つつも同様の税制が織田政権以後も継続された。
• Although the tax revenue decreased after Onin war, this tax system was continued until the end of the Muromachi bakufu, and it went through changes but was not abolished even after Nobunaga Oda's administration.

• 各戸には仏壇が置かれ、法要の際には僧侶を招くという慣習が定まり、寺院に一定の信徒と収入を保証される形となった。
• With the system thus introduced, every household had its Buddhist altar and made it a custom to invite a Buddhist priest to its Buddhist memorial service, which assured the temple of obtaining believers and, to a certain degree, money.

• また農作業の合間に里山に入って薪やキノコを得ることは、近世の農民にとって現金収入を得る最も簡便な方法であった。
• Moreover, it was the easiest way to earn cash income for farmers in recent times to collect firewood and mushrooms in Satoyama by making use of their spare time.

• その一方で、官位の早期取得に必要な金銀収入を容易にするため、元禄頃から幕府により高利の金貸しが認められていた。
• On the other hand, to facilitate the income of gold and silver needed to quickly acquire official ranks, the bakufu permitted them to be money lenders with high interest rates during the Genroku era.

• 中世公家領には自己邸宅の宅地や御願寺・氏寺の敷地及び寺社領も含まれるが、収入を得るのは自家の荘園が主であった。
• Medieval kuge-ryo (landholdings of court nobles) included the land of their own residence, properties of goganji (a temple for the Imperial Family) and uji-dera temples (which had been built for praying clan's glory) and jisha-ryo (landholdings of temples and shrines), but the main source of income was their private shoen manors.

• 初期の松前藩の収入は、藩主・家臣ともにアイヌとの交易にあったため、松前藩は他の日本人とアイヌとの取引を禁止した。
• Revenue of the Matsumae clan including the lord and retainers in its early days, was from the trade with Ainu, therefore, the Matsumae clan prohibited the trade between other Japanese and Ainu.

• 浄土宗に属していたこともあったが、1886年に独立し、華厳宗の大本山となり、観光収入などで寺院経営を行っている。
• Although Todai-ji Temple had belonged to the Jodo sect, it became independent in 1886 as the head temple of the Kegon sect and has been maintained through tourism revenues and so on.

• その「ディリンガム」の文字は、その名の持ち主に週３０ドルの収入があった繁栄の時代にはそよ風にはためいてきました。
• The 'Dillingham' had been flung to the breeze during a former period of prosperity when its possessor was being paid $30 per week.

• 仕事にぐちをこぼすよりは、うまくいった仕事へのボーナスとして（非公式に）与えられる「臨時収入」とみなすことです。
• Rather than complaining about getting work done, write it off as 'a perk' that was granted (informally) as a bonus for a job well done.

• ツロの収入はシホルの穀物、ナイル川の収穫であった。ツロはもろもろの国びとの商人であった。 (イザヤ書 23:3)
• On great waters, the seed of the Shihor, the harvest of the Nile, was her revenue. She was the market of nations. (Isaiah 23:3)

• 当該比較対象事業年度の当該比較対象事業に係る棚卸資産の販売による収入金額の合計額からロに掲げる金額を控除した金額
• The amount obtained by deducting the amount listed in (b) from the total revenue arising from the sale of said inventory assets for the comparable business for said comparable business year

• 各郡にあった正倉の管理も国司が行うようになり、徴税権のみならず、郡司の主要な収入源であった出挙の権限も奪われる。
• Kokushi became in charge of Shoso (warehouse) in each Gun, and deprived Gunji of the right to collect taxes as well as the authority over the suiko (government loans, often seed rice, made to peasants in Japan from the 7th through 12th centuries) which had been the Gunji's major source of income.

• 法第五十四条の規定による手数料は、申請書に当該手数料の額に相当する額の収入印紙をはつて、納付しなければならない。
• The fees under the provisions of Article 54 of the Act shall be paid by attaching revenue stamps for an amount corresponding to the amount of the relevant fees to a written application.

• その収入額は明確ではないが、一説には当時の記録より嘉吉年間に月額200貫文が幕府に納付されていたと推定されている。
• The amount of revenue is not clear, but based on records of the time, it is estimated that 200 kanmon was paid to the bakufu every month during the Kakitsu Era (1141-1144).

• 徳川家康は武士の支配構造の基本として重農政策を選んだため、支配者階級である武士階級は、その収入を米に依存していた。
• Ieyasu TOKUGAWA implemented the physiocratic policy on which the ruling structure of samurai was establised, so the samurai class, namely the ruling class, depended upon rice for their income.

• 公儀灰吹銀から丁銀を吹きたてる場合の銀座の収入である分一銀（ぶいちぎん）は渡された灰吹銀に対する3%と設定された。
• Buichigin was an income that Ginza received when they minted Chogin from the cupellated silver used for the Shogunate, and this income was set to 3% of cupellated silver they received.

• 関ヶ原の戦い以後に獲得した幕府領を預地として大名らに預けて代わりに統治を行わせ、幕府はその年貢収入を獲得していた。
• Then the bakufu entrusted as Azukarichi the bakufu territories gained after the Battle of Sekigahara to Daimyo who were made to govern instead, and the bakufu gained the land tax income.

• 不動穀として、国衙や郡衙の正倉に貯蔵する（理想として、田租収入30年分（年間収穫量に匹敵）の備蓄が想定されていた）。
• As fudokoku (staples for an emergency), it was stored in shoso in kokuga (provincial government office compounds) and gunga (county government offices) (the ideal amount was 30 years' worth of denso [rice field tax] income [equivalent to yearly yield]).

• 前項の規定により読み替えて適用する第一項の規定により指定試験機関に納付された受験手数料は、指定試験機関の収入とする。
• The examination fees paid to a Designated Examining Agency pursuant to paragraph (1) as applied by replacing certain terms under the preceding paragraph shall be the revenue of the Designated Examining Agency.

• 第十九条第一項の規定に違反して収入を伴う事業を運営する活動又は報酬を受ける活動を専ら行つていると明らかに認められる者
• A person who is found to be clearly engaged solely in activities related to the management of business involving income or activities for which he/she has received remuneration in violation of the provisions of Article 19, paragraph (1).

• 市町村及び特別区は、介護保険に関する収入及び支出について、政令で定めるところにより、特別会計を設けなければならない。
• Municipalities and special city wards shall establish a special account for income and expenses regarding Long-Term Care Insurance pursuant to the provisions of Cabinet Orders.

• 平安貴族たちの主な収入源は必ずしも荘園ではなく、むしろ官職に応じて国家から給与される田地や禄などが主要収入であった。
• The income source of the Heian nobles was not necessarily their shoen (manor in medieval Japan), but rather mainly in farmland and stipend given by the government depending on government post.

• 大坂・江戸などの中央市場での米価の低下が深刻化し、新田開発による耕地の増大や年貢増徴による収入の増加も頭打ちとなった。
• The price of rice became alarmingly low on such central markets as Osaka and Edo, and the increase in the income due to the increase of agricultural land made by the development of new fields and the increase of land tax also reached the limit.

• 委託者保護基金は、予見することができない理由による支出予算の不足を補うため、収入支出予算に予備費を設けることができる。
• The Consumer Protection Fund can provide contingency funds with regard to an income and expenditure budget in order to compensate for variances in items of an unpredictable nature in an expenditure budget.

• 享保時代以後、富籤興行を許されたのは主に社寺で、収入の他にも当金額の多い者から冥加（みょうが）として若干を奉納させた。
• Since the Kyoho era, mainly temples and shrines were allowed to distribute tomikuji and received offering as Myoga (one of the taxes paid to bakufu and the clan for the license of business) from those who got a large sum of prize money other than the income.

• すべての収入及び支出が合法的な、かつ、通常の方法で受領され、及び負担され、並びに報告されたか否かについて決定すること。
• determine whether all income/expenditure has been received/incurred in a lawful and regular manner and has been accounted for;

• これに対して、自治体の財政収入を市外からの来訪者へ負担してもらうのは応益の原則に反しているのではないかとの意見もあった。
• There was also the opinion that imposing taxes on visitors from outside the city may be in opposition to the benefit principle of taxation.

• そのため収入も安定するようになり、元禄3年（1690年）には、牛込天龍寺竹町（現新宿区新戸町）に一戸建ての自宅を持った。
• Accordingly, he got a steady income and had a detached house in Ushigome Tenryu-ji Take-cho (present-day Nando-machi, Shinjuku Ward) in 1690.

• 明治天皇は東京招魂社（後の靖国神社）に実質5千石（名目は1万石）の社領を「永代祭粢料」として与え、毎年の収入源とさせた。
• Emperor Meiji gave Tokyo Shokonsha Shrine an estate worth 5000 koku (nominally 10,000 koku) as 'eitai saishiryo' (permanent grant of money for funeral expenses) which became a source of annual income of the shrine.

• しかし後援者たる興福寺の神事へ参加しないということは、幕府権力が後退した今となっては収入の道が断たれるのと同義であった。
• However, not joining rituals at Kofuku-ji Temple, the supporter, meant no income, when the power of the Bakufu declined.

• 男はそれとは知らずに起き上がると、友人がいないことから、また元の貧乏な生活に戻り他国を流浪し、少しの収入で満足していた。
• After the man woke up without knowing anything about what had happened and realized his friend was not there, he returned to his poor life, wandering abroad and being satisfied with small amount of income.

• しかし、日本では神仏習合が幅広く行われているため、日本の仏教の僧侶・尼のなかには除霊などを収入源としている者も存在する。
• However in Japan a mixture of Buddhism and Shinto is widespread so some Japanese Buddhist monks and nuns find a source of income in such practices as exorcising spirits.

• 収入や仕事のことなどすっかり忘れて、まったく無精と怠惰になる時間を、誰もが今よりもっと必要としていることはまちがいない。
• Doubtless we all need a lot more time for sheer sloth and slack than we ever enjoy now, regardless of income or occupation,

• 前条第一項の収入支出決算書は、収入支出予算と同一の区分により作成し、かつ、これに次に掲げる事項を記載しなければならない。
• Financial statements prescribed in paragraph (1) of the preceding Article shall be prepared based on the same distinctions between income and expenditure by item as in the prepared budgets and shall state the matters as set forth in the following:

• 灰吹銀および回収された旧銀から南鐐二朱銀を吹きたてる場合の銀座の収入である分一銀（ぶいちぎん）は鋳造高の7%と設定された。
• Buichigin, the Ginza's profit from cupellated silver and re-refining Nanryo Nishu Gin from old silver coins, was set as 7% of the total amount of mintage.

• 調庸・封物を富豪層が京進することにより、院宮王臣家（皇族・有力貴族）は富豪層と結びつき、自らの収入たる封物の確保を図った。
• Because persons in the rich and powerful class paid carried choyo (national tax) and fubutsu (collected goods as tax) to Kyoto, Ingu oshinke (imperial families and powerful nobles) became related to these rich and powerful persons to secure the fubutsu that constituted their income.

• しかしながら後に伝道初心者に対して与えられる立場ということになってしまい、無二三の教会からの収入も減少していくことになる。
• However, it became a position given to new missionaries and the income from the church of Munizo was reduced.

• 公益法人は、その公益目的事業を行うに当たり、当該公益目的事業の実施に要する適正な費用を償う額を超える収入を得てはならない。
• When public interest corporations operate their business for public interest purposes, they shall not obtain revenue that exceeds the amount compensating the reasonable cost required for the operation of said business for public interest purposes.

• 禅を含む仏教は、1671年（寛文11年）につくられた寺請制度により、お布施という安定した収入源を得て安逸に流れつつあった。
• Thanks to the 1671 ordinance compelling commoners to register with a Buddhist temple, Buddhist priests, including Zen priests, had a guaranteed steady source of income in alms, allowing them to enjoy lives of idleness and leisure.

• 親友たちの方でも、自分の土地や収入が不正な横領者の元へはいるというのに、あえて公爵のために、みずから進んで付き従っていた。
• who had put themselves into a voluntary exile for his sake, while their land and revenues enriched the false usurper;

• また臨時的収入として勘合貿易による収益があり、後に五山などの禅寺に対する保護と見返りとした献金や分一銭なども収入に加えた。
• The bakufu also made extra income by the tally trade (between Japan and the Ming Dynasty) and further augmented the income by counting the money donated by Zen temples (temples belonging to the Zen sect) such as gosan (Zen temples highly ranked by the government) in exchange for its protection over such temples, and buichi-sen (a commission for issuance of a debt cancellation order).

• 次いで渡英して、額面100ポンド (通貨)に対して発行価格を93ポンドまで値下げし、日本の関税収入を抵当とする好条件を提示。
• Then, he went to England, where he made an attractive proposal to reduce the issue price of the bond to 93 pounds per 100-pound (Currency) face value, and offered a cut of Japanese revenue from tariffs as a security.

• 加地子は、名主・荘官層の主要な収入源となり、本来の年貢・地子を上回ることも珍しくなく、年貢・地子の数倍に及ぶことすらあった。
• Kajishi was the principal source of income for myoshu/shokan and it was not uncommon to see cases where the amount of Kajishi exceeded that of normal nengu/jishi by several times.

• 荘園などを中心とした支配体制である荘園公領制はこの時期に成立し、以後、16世紀まで荘園は貴族たちの収入源として存在し続ける。
• Shoen koryo sei (The System of Public Lands and Private Estates) mainly based on shoen, was established in this period, and after that until the sixteenth century, shoen continued to exist as a source of income for the nobles.

• １３，１４．このような資産の喪失と意気阻喪によって、人々の家々はすっかり丸裸にされ、収入の三分の一が失われてしまうでしょう。
• 13, 14. With this loss of substance and exhaustion of strength, the homes of the people will be stripped bare, and three-tenths of their income will be dissipated;

• また、寺院の中には安定した収入を確保するために、所領からの収入や祠堂銭（供養料）などを元手に金融業に進出するところもあった。
• In addition, in order to secure a stable income, some temples entered the money lending business, using revenue from their territories and from 'shidosen' (mortuary donations) as capital.

• また彼らは当時の江戸武鑑に御庭番として収録されており、間諜でありながら氏名、住居はもとより収入や経歴に至るまで公開されていた。
• They were also listed in the directory of Edo officials and their information was released including their name, address, income and resume even though they were secret agents.

• これら水利事業の整備は台湾の農業に大きな影響を与え、農民の収入を増加させるとともに、総督府の農業関連歳入の増加を実現している。
• The development of water facilities influenced agriculture in Taiwan, increasing the income for farmers as well as agriculture-related revenue for the Sotoku-fu.

• 領家は荘官を通じて、荘園からの収穫を年貢として徴収したり、荘園内の百姓（荘民）に労役を課したり（公事）して、自らの収入とした。
• Through those shokan, ryoke collected harvests from their shoen as nengu (land tax), and imposed labor service (kuji [public duties]) on the shomin (farmers living in their manor), taking those taxes as their own revenue.

• 子だくさんだったが、鉄幹の詩の売れ行きは悪くなる一方で、彼が大学教授の職につくまで夫の収入がまったくあてにならず孤軍奮闘した。
• Akiko and Tekkan had many children, but sales of Tekkan's poetry kept falling, so she worked very hard as the sole bread-winner until her husband gained a position as a college professor.

• また、京都五山の住持任命権は五山を定めた足利将軍家にあると考えられていたため、その任命のための献金収入もあったと言われている。
• In addition he got an income by appointment of Kyoto's Five Mountains priests because the power to appoint was regarded as belonging to Ashikaga Shogunate, who had established Kyoto's Five Mountains.

• 唯一の例外であった平戸藩にある平戸の場合も同藩に莫大な収入を与え続けていたオランダとの貿易の権利を幕府が剥奪した代償であった。
• The only exception in this was Hirado of the Hirado Domain, but it was a trade off in compensation for the Edo Bakuf's seizing of their trading rights to the Netherlands, which provided enormous revenue to the Hirado Domain.

• すると、国司は自己の収入につながる公廨稲の出挙に力を入れたために、結果的に地方財政が増加する一方で正税管理が疎かになり始めた。
• Then, kokushi began to focus on suiko of kugaito connected with their income, leading to the consequence of the growth of provincial finances while the control of shozei began to be neglected.

• 貿易の回数が限られていたために臨時収入的なものに留まったが、1回の貿易で他の税収の数年分の収益を挙げる事もあったとされている。
• Due to the limited numbers of trade activities, they remained as income of a temporary nature, but it is said that there were cases where income from a single trade was as great as the other tax income of several years.

• 前項の手数料は、機構の行う検査又は確認を受けようとする者の納めるものについては機構の、その他のものについては国庫の収入とする。
• The fee set forth in the preceding paragraph shall be deemed as income for JNES if paid by a person intending to undergo an inspection or confirmation conducted by JNES, and as income for the national treasury for all other cases.

• 11世紀ごろまで、貴族の主たる経済基盤は、奈良時代と同様、国家から支給される位田・位封等であり、荘園からの収入は多くなかった。
• Until around the eleventh century, a major economical base of Kizoku was placed on the iden and/or ifu supplied by the state, as in the Nara period, and not much income was available from shoen.

• これらの収入は、三位以上と四・五位の間に大きな格差が設定されており、さらに大きな格差が五位以上と六位以下の間に設けられていた。
• A distinct difference was provided between the revenue of persons at the sami or higher rank and those at yoni or goi rank, and still more difference between the revenue of the persons at goi or higher rank and those at rokui (sixth) or lower rank.

• これらは、本来、農民による生産を促進・拡大を意図したものだったが、一方では、支配者にとって租税収入を確保するという側面もあった。
• These were originally intended to promote and enhance production of farmers, and also ensued tax collection for the rulers.

• 平安後期の11世紀後半から12世紀になると、急速に荘園や知行国が増加していき、平安貴族たちの収入源として無視できないものになる。
• From the late eleventh to the twelfth century in the late Heian Period, shoen and chigyo-koku (provincial fiefdom) increased, and they could not be ignored as a source of income for Heian nobles.

• これは楽家の収入が石高制であり、幕府や諸藩と同様に飢饉や物価上昇のあおりを受けて困窮したことに対する打開策と考えることができる。
• It can be considered that this was a measure against the poverty of gakuke caused by the influences of famines and price increases similarly to bakufu and the clans because of the income of gakuke being based on the koku system.

• でもいまや収入は２０ドルに減ってしまい、文字たちはもっと慎ましく謙遜な「Ｄ」一文字に押し縮めようかと真剣に考えているようでした。
• Now, when the income was shrunk to $20, though, they were thinking seriously of contracting to a modest and unassuming D.

• その子が教育機関に全日出席している場合であっても、自身で給与、所得又は収入を得ていて、その額がITER機構が定める額より多い時、
• when the child is in receipt of a salary, income or fees in his/her own right of an amount that is higher than the amount defined by the ITER Organization, though he/she is in full-time attendance at an educational institution.

• しかし、アメリカ同様日本も中流階級の平均的収入の人々が圧倒的多数を占める国なので、妻たちはメイドを雇わず、自分で何もかもに励む。
• However, like America, Japan is predominantly a middle-class, middle-income country, and so wives do not employ maids, but attend to everything themselves.

• スポンサー（旦那、お旦）からのお小遣いや、妻の賃労働収入をあてにしたり、落語家自身がお座敷（酒席）での余興から収入を得たりした。
• Some received a stipend from sponsors called danna or odan, relied on their wives' income, or earned money for themselves by putting on entertainment at Japanese-style banquets.

• 更に特定の納銭方に土倉役や酒屋役などの収入を一時的に預けてそこから財政的な支出をさせるという公方御倉の指定も行われるようになった。
• Furthermore, the bakufu also appointed a Kubo-okura (financial branch) and entrusted the revenue, including dosoyaku and Sakaya yaku (taxes imposed on sake breweries by Muromachi bakufu), with selected nosenkata.

• これは正規の年官であった目 (国司)や史生などへの応募者が減少したことにより、そこから上がる任料収入の不足に対応したものであった。
• This was because, since the applicants for sakan (kokushi) and shisho (a person doing miscellaneous duties concerning documents) of the regular nenkan decreased, rinjikyu was devised to cope with the shortage of ninryo (fee for getting an official rank) income.

• だけでなく、戦前には村の財政において演習林からの安定した財産収入が、昭和恐慌期において村財政を窮乏から救った効果は大きいといえる。
• In addition, it can also be said that, concerning the village finance in the prewar years, the stable income from the field practice forest contributed significantly to rescue the village finances, which had suffered during the Showa Depression.

• 尼としての生活の傍ら、寺子屋で近所の子供たちに読み書きを教え、蚕を育て、織物を作り得た収入で、3人の姫を養育する日々だったという。
• While living as a nun, it is said that she taught reading and writing to local children in a Terakoya (temple elementary school in the Edo period), did sericulture, and weaved cloth to earn money to raise her three princesses.

• その行う公益目的事業について、当該公益目的事業に係る収入がその実施に要する適正な費用を償う額を超えないと見込まれるものであること。
• With respect to the business for public interest purposes operated by it, the revenue pertaining to said business for public interest purposes is expected not to exceed the amount compensating the reasonable cost for its operation.

• 賛否両論あったが、クラブの収入構造を変えていく為にはやむを得ないという説明が、シーズン前のサポーターカンファレンスの中でなされた。
• Although there were arguments for and against it, the club explained that the raise was necessary to change the income structure of the club from now on in the Supporters Conference before the season.

• 総収入金額から固定資産又は法人税法（昭和四十年法律第三十四号）第二条第二十一号に規定する有価証券の譲渡による収入金額を控除した金額
• the balance of total income minus income from transfer of fixed assets, or securities as prescribed in Article 2(xxi) of the Juridical Person Tax Act (Act No. 34 of 1965).

• そのため彼は倹約令で消費を抑える一方、新田開発による米の増産、定免法採用による収入の安定、上米令、堂島米会所の公認などをおこなった。
• Therefore, he dampened spending using laws that regulated expenditures, while taking action to increase the production of rice through development of new fields, stabilizing incomes by adopting a fixed tax rate, establishing a system of the specific tax rice paied to shorten the obligatory stay of one year in Edo to six months (agemai), and authorizing the Dojima Rice Exchange.

• 荘官は荘園領主へ年貢・公事を貢納する義務を負っていたが、給田については年貢・公事がすべて免除され、免除分が給田権利者の収入となった。
• The shokan was responsible for collecting the nengu and kuji (public duties) for the shoen landholder, but the kyuden were exempt from all nengu and kuji, and the exempt portion was the income of the kyuden right holder.

• その他に豊臣政権時代に定められてそのまま継承された京都の銀貨地子や宇治市・宇治田原町の茶に対する賦課（茶役）などによる収入があった。
• Aside from that, the Edo bakufu procured income from silver jishi (land taxes under the ritsuryo system) in Kyoto--established in the period of the Toyotomi government--and a tax on tea (chayaku) in Ujitawara-cho, Uji city.

• 米の品種改良や農業技術の進歩に伴い農作物（特に、江戸時代の税の柱であった米）の収穫量が増え、農民でも現金収入を得る事が容易になった。
• Improvement in rice varieties and development of agricultural technologies had increased crop yields (especially rice which was the mainstay of the tax in the Edo period) and made it easier for peasants to earn cash.

• 日清戦争後に財政収入を増やすために、煙草税則が改められ、明治31年（1898年）1月葉煙草専売法が実施され、葉タバコの専売を開始した。
• In order to increase the income after the Sino-Japanese War, the rule for tobacco tax was reformed, the Leaf Tobacco Monopoly Law went into effect in January, 1898, and the monopoly of leaf tobacco was started.

• 任命者にとっては収入のうちの重要な要素を占めていた（近代以前の日本においてこうした金品のやりとりは賄賂の範疇には含まれていなかった）。
• The rewards that the appointer received made up an essential part of his income (such reward was not regarded as a bribe in Japan until modern times).

• 再生債務者が、給与又はこれに類する定期的な収入を得ている者に該当しないか、又はその額の変動の幅が小さいと見込まれる者に該当しないとき。
• Where the rehabilitation debtor does not receive salary or earn similar regular income, or the range of fluctuation in the amount of such salary or income is not expected to be small.

• 前二号のほか、法務大臣が付するその他の条件は、収入を伴う事業を運営する活動又は報酬を受ける活動の禁止その他特に必要と認める事項とする。
• In addition to the two items immediately preceding this item, the Minister of Justice shall prohibit activities related to the management of a business involving income or activities for which the foreign national receives a reward, and shall impose other specifically necessary conditions.

• 着付けの学校では、女性用の正装の和服の着付けを一般人に教える授業料と、着付けを手伝う手数料が、学校にとっての大きな収入源になっている。
• The main sources of income for those Wafuku dressing schools are the tuition fee of instructing public to dress themselves female formal kimono and a charge for helping them in dressing themselves in Wafuku.

• しかし準備期間が全くないまま唐突に発せられた点は否めず、解放された女性の転職、収入面の補償などのケアは個々の地方に任される状態であった。
• However, since it was announced abruptly with no preparation period, the Meiji Government had to have local governments deal with aftercare services for liberated women in pleasant quarters, particularly prostitutes, such as finding new jobs and compensating for their lost income.

• 国の収入支出の決算は、すべて毎年会計検査院がこれを検査し、内閣は、次の年度に、その検査報告とともに、これを国会に提出しなければならない。
• Final accounts of the expenditures and revenues of the State shall be audited annually by a Board of Audit and submitted by the Cabinet to the Diet, together with the statement of audit, during the fiscal year immediately following the period covered.

• しかし、応仁の乱以後は現地の武士達に対する押領によってほとんどの公家領は「不知行」となり、経済・治安の混乱は関銭収入の維持も困難とした。
• After the Onin War, however, most of the kuge-ryo turned to 'fuchigyo' which ceased to function properly due to the unlawful seizure of land and land rights by the local warriors ('bushi'), and the confused status of economy and social security made it difficult to maintain the income of barrier fees.

• そのため、小規模農民や中小規模の地主を問わず、滞納や逃亡、民田への不正な登録変更などが相次ぎ、国家は安定した収入を得る事が出来なくなった。
• Because of that, there were a succession of delinquency, desertation, illicit change of registration to private estate by small scale farmers and small or medium-sized landlords, and the state were unable to ensure the stable income.

• これにより、鉄道収入の6割を占めていた専用線の輸送業務委託料が失われ、赤字額の大幅な増大が見込まれたため、同年5月1日に全線が廃線された。
• This meant that the commission of transportation, which occupied 60 % of all railway income, would be lost, and its deficits were expected to increase greatly, so the whole operation of the railway was ended on May 1 of that year.

• この様な事や価値観や趣味や休日の過ごし方の多様化などから、祭り文化の衰退と共に的屋自体の収入の低下などから成り手が無いと言った現状がある。
• Because of this and the diversification of values, hobbies, and the way people spend their weekends, few want to take the job due to the decline of festival culture, as well as the reduced profits of the tekiya.

• 荘園領主・知行国主らは収入を確保するため、地頭に一定額の年貢納入を義務づける代わりに現地の荘園・公領の支配を任せる地頭請を行うようになった。
• Lord of the manor and chigyo-kokushu introduced Jitouke (the contract system that the manor's owner entrusts a jito (manager and lord of manor) to manage his manor and pay the customs) in order to secure income by obliging a jito to pay a fixed amount of land tax in exchange for entrusting him with the management of the local shoen and koryo.

• それまでの年貢徴収法は、年毎に収穫量を見てその量を決める検見法がとられていたが、これでは収入が安定しないので、享保の改革の一環で導入された。
• Until then, kemi ho (annual crop inspections), in which the amount of tax is determined based on the amount of crop that was produced each year, was adopted as the method of land tax collection, but the income was unstable with this method and jomen ho was adopted as part of the Kyoho reforms.

• しかしながら、収入を増やすために米の生産量を増やすと米価が下がると言う様になかなか思うようにはいかず、商人たちが経済の主導権を握るようになる。
• However, the policy did not work well as the increase of rice production for the purpose of the revenue increase resulted in the decrease of rice price, and merchants came to take control of the economy.

• 前者とすると院らの収入が少なすぎる上に任命された受領にとってのメリットも無くなるために後者であろうと考える説が有力であるが、詳細は不明である。
• According the to first theory, income to the recipients would have been too small and zuryo would not benefit from the system, so the second theory is more plausible, however the details are unknown.

• その一方で、地坪制度を導入することによって農民負担の均質化をはかり、課税法を検見法から定免法に改めることによって、安定した年貢収入に成功する。
• On the other hand, he homogenized farmer's burden through the introduction of the land area system and succeeded in earning stable revenues from nengu (land taxes) by revising the taxation method from kemi-ho (annual crop inspections) to jomen-ho (a fixed tax rate).

• このため、幕府から紙幣発行権の許可を得て、その権利を各地の町村などに紙幣発行の法的及び信用上の裏付けとして提供することにより収入確保を図った。
• Therefore, after allowance of the right to issue paper money from the bakufu, the family provided the right to towns and villages as the legal guarantee of issuing paper money and as the credibility of such money, to secure income.

• 再生債務者が、給与又はこれに類する定期的な収入を得る見込みがある者に該当しないか、又はその額の変動の幅が小さいと見込まれる者に該当しないこと。
• The rehabilitation debtor is not likely to receive salary or earn similar regular income, or the amount of such salary or income is expected to fluctuate within a small range.

• 勝手造り令により生産が拡大し、より多くの人手を欲している造り酒屋と、少しでも農閑期の現金収入を得たい農民とのあいだで利害が一致したからである。
• This was because the katte-zukuri rei increased the sake production amount, and the interest of tsukuri-zakaya who needed more staff coincided with the interest of peasants who wanted to make even a little money during the agricultural off-season.

• 南北朝の内乱から寺社本所領事による下地中分の過程で京都周辺以外の公家領の多くは「不知行」化されて収入が全く入ってこない名目上だけの存在となる。
• During the time between the beginning of the internal disturbances between the Northern and Southern Courts and the shitaji chubun (the territorial division of the land, shoen, between competing central and local claimants) which was handled according to the Jisha honjoryo no koto Act, the land and land rights of a large number of kuge-ryo territories outside the capital area (Kyoto and the neighboring regions) were unlawfully seized by local warriors ('bushi') and no longer functioned as chigyo ('fuchigyo'), thus plundered ex-chigyo remained nominal and ceased to be the source of income for its lawful proprietors.

• 一方神社では社家が荘園を分割支配して安定した収入確保を図ろうとするが、次第に自己の家領として私物化して場合によっては第三者に譲渡する例も現れた。
• On the other hand, in the shrines, shake (hereditary priest at a shrine) divided and ruled the shoen to secure stable income, but gradually privatized the shoen as its own karei (hereditary land), even sold the shoen to the others in some cases.

• 兼業には「世帯主」の兼業と「世帯」の兼業があるが、世帯の兼業では農業ノウハウを持った世帯主が農業に従事し、それ以外の子や孫が他業種で収入を得る。
• There are two types of dual-occupation cases; cases where the 'head of a family' holds dual occupations and cases where the 'family' holds dual occupations, and in the latter cases the head of a family who has know-how for farming is engaged in agriculture and the other members including his/her children and grandchildren gain an income from another occupation.

• 特に1643年（寛永20）ごろに発生した大飢饉を契機として、大名や旗本らの領主層は、生産収入を確保するため、積極的に新田開発などの勧農を行った。
• Especially around 1643, the mighty famine encouraged the landlord class such as daimyo (leading bushi who governed the local regions) or hatamoto (direct retainer of the shogun) to implement the kanno to develop new rice fields and so on to ensure production revenue.

• そのため、知行国からの上進官物は国家へ納付しなければならず、知行国主が獲得しえたのは（本来、受領の収入となるべき）受領の俸料・得分のみであった。
• Therefore, the kanmotsu dedicated by the chigyo-koku provinces had to be delivered to the nation, with only the salary and tax gained by the zuryo (which originally should be zuryo's won income) allowed to be acquired by chigyo-kokushu.

• 承久の乱以降、新たに任命された地頭の行動や収入を巡って各地で盛んに紛争が起きており、また集団指導体制を行うにあたり抽象的指導理念が必要となった。
• After the Jokyu War, conflicts continually occurred in various places over the acts and incomes of the newly appointed stewards in charge of lords' manors, and an abstract instruction philosophy was necessary to establish the group instruction system.

• 武田氏の本拠地である甲斐は平野部である甲府盆地を有するが、釜無川、笛吹川の二大河川の氾濫のため利用可能な耕地が少なく年貢収入に期待ができなかった
• Although the base of the Takeda clan, Kai Province included a flat land known as Kofu basin, there were few usable fields available due to the flooding of two major rivers, Kamanashi-gawa River, Fuefuki-gawa River, for which high income from nengu (land tax) was not expected.

• また、南北朝時代 (日本)から室町時代にかけて諸司領や、率分所・供御人制度が設けられてそこから上納される金銭収入で不足を補うようになっていった。
• Between the period of peace between the Northern and Southern Dynasties and the Muromachi period, shoshiryo (the property of officials) was established, as well as regulations on storehouses of taxable products and kugonin (purveyors to the Imperial household), the income of which made up the deficit.

• 天領の銀山から上納された公儀灰吹銀を預り、丁銀を吹きたてた場合の銀座の収入である分一銀（ぶいちぎん）は鋳造高の3%とされ、残りは幕府に上納した。
• When kogi (shogunate) cupellated silver paid by silver mine of tenryo (shogunal demesne) was entrusted to ginza, they made chogin from it and their income, buichi-gin, was determined to be 3% of the minting amount, while remaining part was paid to bakufu.

• 両議院の議員及びその選挙人の資格は、法律でこれを定める。但し、人種、信条、性別、社会的身分、門地、教育、財産又は収入によつて差別してはならない。
• The qualifications of members of both Houses and their electors shall be fixed by law. However, there shall be no discrimination because of race, creed, sex, social status, family origin, education, property or income.

• すべての収入と支出は、予算内の項目に対して貸方記入又は請求される。拠出表明額、支払額のいずれも、配分された割当額を超えて執行することができない。
• All income and expenditure shall be credited or charged against an article in the Budget. No commitment or payment shall be entered into in excess of the allotted appropriations.

• 幕府財政は、享保の改革での年貢増徴策によって年貢収入は増加したが、宝暦年間（1751年 - 1763年）には頭打ちとなり、再び行き詰まりをみせた。
• Land income tax increased due to an additional tax collection policy in the Kyoho Reforms, but hit a ceiling in the Horeki era (1751 - 1763), after which, the financial affairs of bakufu started to hit an impasse yet again.

• 律令政府が722年に企画した良田百万町歩開墾計画も、勧農の一形態であり、農業生産を振興することにより、財政収入を増加・確保しようとしたものである。
• The cultivation plan for a million-cho rice field under the ritsuryo government in 722 is a kind of kanno and the government tried to increase and ensure financial revenues by promoting agricultural production.

• 朝廷は租税収入を確保するために、諸国の国衙領を名田という単位へ分割し、在地の富豪層（田堵）へ名田経営と租税納入を請け負わせる支配体制へと移行した。
• To ensure yields of tax, the Imperial Court introduced a new ruling system where Kokugaryo (territories governed by provincial government office) in provinces were divided into units of myoden (rice field lots in charge of nominal holders) so that land lords of the wealthy class (Tato (cultivators)) undertook the management of myoden and land tax payment.

• 三条西家では、塔の森の渡場、淀の魚市のほか、各地に点在する青苧座（あおそざ）の本所としての収入があり、とくに青苧座については幾度か記述されている。
• The Sanjonishi family gained incomes from the Tonomori ferry, the Yodo fish market, and main house of the commercial guild of aoso (fiber materials for clothing), which were scattered in all regions, and especially the commercial guild of aoso was mentioned several times in the diary.

• 損益計算書には収入の部及び支出の部を設け、収入にあってはその性質、支出にあってはその目的に従って、適当な名称を付した科目に細分しなければならない。
• A profit and loss statement shall be broken down into income and expenditure, and this will in turn be subdivided with appropriate titles according to the characteristics of the income and the purposes of the expenditure.

• しかしこれらには宋～明中葉の一般官田のように国家財政収入を支える国有地としての意味はなく、学田を除くと、利用を許可された個人の私有地の性質を帯びた。
• However, these lands were, in nature, not the state lands like the general kanden in the period from Song to mid-Ming which supported the national fisacal revenue, and except 学田, they were in the nature of private properties held by individuals who were permitted to use.

• 三条西家の荘園は畿内を中心に美濃・尾張にも散在していたが、遠隔地からの収入は基準に大きく及ばないことが多く、経済的に不安定となる大きな要因となった。
• Although the Sanjonishi family's shoen were scattered mainly in Kinai District (the five capital provinces surrounding the ancient capitals of Nara and Kyoto) and Mino and Owari Provinces as well, income from the distant provinces was mostly far behind the standard, which caused a serious unstable income.

• 公務上の負傷又は疾病に起因する職員の死亡の場合におけるその遺族又は職員の死亡当時その収入によつて生計を維持した者の受ける損害に対する補償に関する事項
• Matters concerning compensation to the bereaved family of the official or those who maintain living by the income of the official at the time of his/her death for damage sustained by them due to the death of the official resultant of injury or disease incurred in line of public duty.

• この給与は莫大なもので、例えば藤原北家の当主は、職田・位田・職封・位封・資人・季禄など現在の貨幣価値に換算して約3-5億円の収入を国家から得ていた。
• This salary was huge, and for example, the head of the Northern House of the Fujiwara clan earned about 300 to 500 million yen by the government when converted to modern currency, which included Shikiden (a rice field provided for Dainagon and the higher rank), Iden (a rice field provided for yuhon-no-shinno or the fifth and higher rank officials), Shikifu (a fief to the Imperial families, higher-rank officers, and shrines and temples), Ifu (a fief to the third rank and higher vassals and princes), Shijin (lower-rank officers provided to the Imperial or noble families and used as a guard or miscellaneous services), and Kiroku (salary paid to the officers under the ritsuryo system).

• 法第八条第三項（法第十二条第四項において準用する場合を含む。）の手数料は、認証申請書に手数料の額に相当する額の収入印紙を貼って納めなければならない。
• The fees set forth in Article 8, paragraph 3 of the Act (including cases where they are applied mutatis mutandis pursuant to the provisions of Article 12, paragraph 4 of the Act) shall be paid by attaching revenue stamps for an amount corresponding to the amount of fees to the written application for certification.

• でも同じくわたしは、そうした実験があまりに多種多様で、わたしの手も収入も、それがいまの千倍あったとしても、すべてやるわけにはいかないのも認識できる。
• but I perceive likewise that they are such and so numerous, that neither my hands nor my income, though it were a thousand times larger than it is, would be sufficient for them all;

• 税率を地価に対する一定率とすることにより、従前のように農作物の豊凶により税収が変動することなく、政府は安定した収入を確保することができるようになった。
• By specifying a certain tax rate for land price, tax revenue did not fluctuate by the crop yields of agricultural crops like before and the government could secure stable tax revenue.

• 張保皐は、海賊達を平定するに当たって、武力での鎮圧ではなく、奴隷貿易よりも安定して高収入が得られる海運業・造船業の仕事を与える方策を用いたといわれる。
• It is said that, to settle pirates, Bogo JANG provided them with employment in sea transport and boat building businesses from which they could earn more and have a stable income, rather than suppressing them with military power.

• そこで、「衆中」と呼ばれていたそれぞれの業者内の有力者が責任者となって、数十軒単位で幕府に代わって徴税を行い、その収入を幕府に納付する方針に変更した。
• Therefore, the bakufu adopted a new policy; the 'shuchu' (leading figures among individual traders) takes responsibility in collecting taxes from every tens of traders on behalf of the bakufu, and pays income generated by the taxation to the bakufu.

• 京都周辺の公家領からの収入は室町殿の家領安堵によって座や商工業者への課役や関所・率分所などからの収入とともに室町時代においても辛うじて維持されてきた。
• The income from the kuge-ryo in Kyoto and the surrounding area, along with the revenue of the tax levied on the trade guilds ('za') and the merchants and tradesmen, as well as the income from the barriers ('sekisho') and tax storehouses ('ritsubunsho'), managed to be sustained to the Muromachi period by the shogunal guarantee on the family estate ('keryo ando').

• 鎌倉時代の関東御分国は、将軍家が知行国主として支配し、一族や御家人を朝廷に推挙して国司に任じ、国衙領（公領）を支配するとともに、国衙領からの収入を得た。
• The form of Kanto Gobunkoku in the Kamakura period was that the family/clan members or the retainers of the Kamakura bakufu were recommended to the Imperial Court for nomination as provincial officials, in order to rule the provinces as the officials of Kokugaryo (Imperial province) and properly earn revenue from the province.

• ちなみに1970年代のヤクザ映画全盛期には、莫大な興行収入を得ながらもスタッフやキャストへの金払いが悪かった事、強引なブッキングを強いた事などがあった。
• During the heyday of Toei's yakuza films in 1970s, despite the company making enormous box-office profits it was reluctant to pay its staff and performers well and forced them to accept difficult commissions.

• 開拓を巡って3県と北海道事業管理局の方針の足並みを揃える事が出来ず、加えて松方財政の影響による不況によって財政収入が伸び悩み、却って開拓の障害となった。
• Haishi Chiken resulted in an obstacle to development after all, because the three prefectures and Hokkaido Works Administration Bureau could not align their policy with the others' in connection with development, and because the income stopped growing due to the economic slowdown under the Matsukata finance (also known as the Matsukata deflation, a financial measure to induce deflation to eliminate inflation generated by raising funds for war cost of the Seinan War).

• （2006年の全収入中63%を広告費に依存しているというのは川崎と並んでJリーグの中で突出しており、1観客数あたりの広告費は川崎をも大きく超えている。）
• (Kyoto Sanga depended on the ad rate for 63% of all the income in 2006, and this dependence was as prominent as that of Kawasaki in the J. League, but the ad rate per spectator was much more than that of Kawasaki.)

• 「こういうことになる原因を簡潔に言うと、すべての雇い主は日給でも出来高払いでも従業員の一日の収入はせいぜいこのくらいが最高額と決めてしまうからである。」
• 'The causes for this are, briefly, that practically all employers determine upon a maximum sum which they feel it is right for each of their classes of employees to earn per day, whether their men work by the day or piece.'

• 更に745年の国司の給与の財源として公廨稲が正税から分離されて、出挙の運用原資として用いられるようになった事で出挙と国司の収入が直接関係するようになった。
• In addition, regarded as financial resources for provincial governors' salary, Kugaito (local source of revenue) was separated from Shozei in 745 and used as the fund for managing Suiko, which created a direct relationship between the income through Suiko and the provincial governors' salary.

• しかし、公出挙であれば、繁雑な事務を行わなくとも多額の収入を確保することができたので、地方機関の多くは百姓に対する強制的な公出挙を行い財源としたのである。
• On the other hand, Ku-Suiko enabled local administrative organizations to secure a large sum of income without troublesome clerical work; therefore, many of those organizations implemented forcible Ku-Suiko, exploiting peasants for acquiring financial resources.

• これによって市場に流通する米の量を減らして米価を強制的に引き上げさせ、米価の低落によって年貢収入の換金に支障を来たしていた武士階層を救済することを図った。
• The intent of this law was to raise the price of rice by decreasing the amount on the market, which would help the samurai class who had a problem converting their yearly income into cash if the price of rice was low.

• 更に9世紀後半には、地域の富豪・有力百姓らの私倉を正倉と認め（里倉）、彼らに公出挙運用を請け負わせることで、地方機関の出挙収入の確保が図られるようになった。
• In addition, in the latter half of the ninth century, local administrative organizations attempted to secure income through Suiko by allowing rich people and influential farmers in local areas to undertake the management of Ku-Suiko after admitting the private warehouse possessed by those people to be Shoso (Riso).

• 律令制においては官田がその任を担って大炊寮が管轄していたが、律令制の衰微と荘園の拡大によって各地で官田の喪失、供御米の未進が相次ぐなど収入が不安定になった。
• In the ritsuryo system, Kanden (imperial estates) undertook that role and was controlled by Oiryo (Bureau of Palace Kitchens under the Ministry of the Imperial Household), but incomes became unstable by reasons that Kanden was lost in various places due to decline of the ritsuryo system and expansion of Shoen (manor in medieval Japan), and nonpayment of tribute of Kugomai continued.

• このことにより、各寺院は布教の機会と必要を同時に無くし、自らの檀家の葬儀や法事を営み定期的に収入を得るばかりの、変化のない生活に安住するようになっていった。
• As a result, each temple lost the opportunities and necessity of propagation at the same time and gradually became content with the uneventful life just holding funerals and memorial services for the danka and gaining the regular income.

• また江戸時代中期以降、藩は献金に応じ郷士格を乱発する傾向となり、昇格する格式によって金額まで定められ藩の収入の一部ともなり「寸志御家人」として制度化された。
• Also, from the middle of the Edo period onwards, clans tended to confer goshi` (rural samurai) status in large numbers in return for a monetary contribution which came to form part of the clan's revenue; this practice of certain amounts of money changing hands to obtain particular titles became institutionalized and the practice was known as 'Sunshi Gokenin' (literally meaning `gifted low ranked vassal`).

• 更に土一揆によって徳政令が出された場合には、幕府は土倉役の徴収を停止しなければならず、幕府に欠く事の出来ない財政収入でありながら不安定さとも隣り合わせていた。
• When Tokuseirei (ordering return of land sold and dissolution of debts) was issued due to a peasant uprising, the bakufu had to suspend the collection of dosoyaku, making it an unstable form of revenue even though it was an indispensable form of income.

• 専売制（せんばいせい）とは、国家などが財政収入を増加させるために、特定物資の生産・流通・販売などを全面的に管理下に置いて、そこから発生する利益を独占する制度。
• Monopolization is a system that a government places under its complete control the production, distribution, and sales of specific goods and monopolizes the profits gained from them in order to increase the national income.

• イ及びロに掲げる区分に該当する場合以外の場合　再生計画案の提出前二年間の再生債務者の収入の合計額からこれに対する所得税等に相当する額を控除した額を二で除した額
• Any case other those set forth in (a) and (b):　The amount obtained by dividing by two the amount that remains after deducting, from the total amount of income earned by the rehabilitation debtor for the two years prior to the submission of the proposed rehabilitation plan, the amount of income tax, etc. imposed on such total amount

• また、荘園領主・国司と請負契約を結び、収入の中から領主・国司へ年貢納入する一方で、実質的に荘園・国衙領を支配していく守護請（しゅごうけ）も行われるようになった。
• Moreover, making a contract with the landholders of shoen and the kokushi (provincial governors) to pay them nengu from income, shugo virtually dominated the shoen and the territories of kokuga, which were called 'shugo-uke' (the work undertaken by shugo).

• こうした支配体制を名体制（みょうたいせい）または王朝体制（おうちょうたいせい）などというが、これにより、国司は一定の租税収入を確保することができるようになった。
• Such a control system was called myotaisei or ochotaisei, and with this system, kokushi able to secure a certain amount of tax income.

• 朝用分（ちょうようぶん・朝要分）とは、日本の南北朝時代 (日本)に南朝 (日本)が兵粮と財政収入確保のために自己の支配下の寺社領地などに臨時にかけた課税のこと。
• Choyobun refers to the taxation that the Southern Court temporarily imposed on the territories of temples and shrines under their control in order to secure provisions and revenue during the period of the Northern and Southern Courts (Japan).

• なお、親王任国においては、太守の俸禄は太守の収入に、その他の料物については無品親王（官職に就けない内親王含む）に与えられたと考えられているが、詳細は不明である。
• Although it is believed that Taishu of Shinno-ningoku received their salary but gave other revenues to Muhon-Shinno (Imperial prince without court rank) (inclusive of Imperial Princesses without official position), the details are not clear.

• そして、ピータア自身は、その眩惑させるような収入を受取ったら、一つ何に投資してやろうかと考え込んででもいるように、カラーの間から煖炉の火を考え深く見詰めていた。
• and Peter himself looked thoughtfully at the fire from between his collars, as if he were deliberating what particular investments he should favour when he came into the receipt of that bewildering income.

• 収入について詳しく書かれるのは長享2年（1488年）頃からであるが、ことに後半では収入に関する記述が頻繁に見られ、金銭的に厳しい状態が続いていることが見られる。
• He started to write about his incomes in detail around 1488, and in the latter half of the diary accounts concerning incomes often appeared, which suggests that he had been badly off.

• 地租改正による農民一揆と並び、神風連の乱や西南戦争（1877年）など明治初期の士族反乱は、秩禄処分により収入が激減した士族階級の不平が原因であった考えられている。
• Like peasant uprising caused by the land-tax reform, revolts by former samurai warriors, such as Shimpuren-no-ran War (turmoil of Shimpuren, a dissatisfied warrior group) and the Seinan War (1877), were led by former warriors who suffered from drastic reduction of their income caused by Chitsuroku-shobun.

• このような保護政策の下、日本の財閥も台湾糖業への投資を行い製糖が次々に設立され、台湾の伝統的な糖業は大きな打撃を受け、また甘蔗農家の収入が抑圧される事態が続いた。
• Under these protection policies, the Japanese Zaibatsu (company syndicate) began investing in the sugar manufacturing industry and setting up sugar manufacturing factories, which situation was a blow to the traditional sugar manufacturing in Taiwan and suppressed the income of the sugarcane farmers.

• 他の公家が経済的困窮のために地方に下る例が後を絶たない中、実隆が京都にとどまることができた大きな理由は、文化人としての収入が大きかったこともあると考えられている。
• While other court nobles couldn't help moving to the local areas, Sanetaka could stay in Kyoto probably because he had a comfortable income from such cultural activities.

• 藩財政の窮乏を打開するために商品生産を藩が保護・奨励し、藩営の国産会所（物産会所）を設けて、買い上げと販売を請負商人などに独占させ、その利潤を藩の収入に充当した。
• In order to solve their financial problems, the domains protected and encouraged the production of goods, set up domestic meeting places (meeting places for productions) run by them, made merchants monopolize the purchase and sales by contracts, and gained the profits to fill the income of the domains.

• 原価が安い生活必需品に高い専売価格を定めることによって莫大な財政収入を得ることが可能になる一方で、専売の過程において生じるリスクを抱え込む危険性も併せ持っていた。
• While it is possible to gain a huge income by setting monopoly prices higher for daily necessities of low cost, there can also be some risk in the process of monopoly.

• 手数料は、法第十条第二項各号に掲げる事項を記載した書面に収入印紙をはって納付しなければならない。ただし、主務省令で定める場合には、現金をもって納めることができる。
• The fees shall be paid by affixing a revenue stamp to a document on which the facts listed in the items of Article 10, paragraph (2) of the Act have been entered; provided, however, that the fees may be paid in cash in cases specified by ordinance of the competent ministry.

• 伊藤博文は5,000万円は当時の財政収入の8割・地租収入の1.3倍にあたり過大すぎると反対し、内務卿に転じていた松方も紙幣整理の方法としては不適切として反対した。
• Hirobumi ITO opposed it saying that 50 million yen corresponded to the 80% of the financial revenue at the time and 1.3 times the land tax income, and Matsukata too, who had made transition to the Minister of Interior, opposed it by calling it inappropriate as a measure to consolidate paper money.

• 開業翌年の1873年の営業状況は、乗客が1日平均4347人、年間の旅客収入42万円と貨物収入2万円、そこから直接経費の23万円を引くと21万円の利益となっている。
• The year after the opening in 1873, it had an average of 4347 passengers a day and an annual passenger income of 420,000 yen plus cargo income of 20,000 yen and subtracting the direct operating expenses of 270,000 yen, it netted 210,000 yen.

• この時の設置が実は征夷大将軍足利義政正室である日野富子の収入となっていたことが明らかになると、民衆の不満が爆発し、同年から2年にわたる山城土一揆のきっかけとなった。
• This setup turned out to fund the income for Tomiko HINO, the lawful wife of Seii taishogun (literally, 'great general who subdued the barbarians') Yoshimasa ASHIKAGA, and as a result, people vented their frustrations in the form of an uprising in Yamashiro Province which lasted for two years from that very year.

• 前項の規定により登録特定原動機検査機関又は登録特定特殊自動車検査機関に納められた手数料は、それぞれ、登録特定原動機検査機関又は登録特定特殊自動車検査機関の収入とする。
• The fees that are paid to a registered inspection body for specified engines or to a registered inspection body for non-road special motor vehicles under the provision of the preceding Paragraph shall be earned by the registered inspection body for specified engines or by the registered inspection body for non-road special motor vehicles, respectively.

• 大陸の多くの国で採用されている、当事者が家族を養っていく収入があると証明できなけれければ、結婚を許可しないという法律は、国家の適法な権力を逸脱するものではありません。
• The laws which, in many countries on the Continent, forbid marriage unless the parties can show that they have the means of supporting a family, do not exceed the legitimate powers of the State:

• 王朝国家体制への転換の中で、受領は一定額の租税の国庫納付を果たしさえすれば、朝廷の制限を受けることなく、それ以上の収入を私的に獲得・蓄積することができるようになった。
• With the switch to this new system, known as the Ocho Kokka system, as long as the zuryo delivered a set amount of tax to the treasury, they were free from control by the imperial court and were able to privately secure/accumulate any revenues that exceeded the set amount.

• ですから、酒類にたいする課税が(それで生まれる収入全額を国家が必要としていると仮定して)最大の財政収入になるのは、認められるだけでなく、是認されるべきことなのです。
• Taxation, therefore, of stimulants, up to the point which produces the largest amount of revenue (supposing that the State needs all the revenue which it yields) is not only admissible, but to be approved of.9

• 領家は、開発領主を現地管理者として荘官に任命し、荘官を通じて、荘園からの収穫を地子として徴収したり、荘園内の百姓（荘民）に労役を課したり（公事）して、自らの収入とした。
• Ryoke appointed kaihatsu ryoshu to shokan to manage the lands, and through them, ryoke obtained income for themselves by collecting harvests from shoen as jishi (land taxes under the Ritsuryo system) and required peasants (shomin) who worked within shoen to provide labor for kuji (public duties).

• 貸金業者は、貸付けの契約を締結しようとする場合には、顧客等の収入又は収益その他の資力、信用、借入れの状況、返済計画その他の返済能力に関する事項を調査しなければならない。
• A Money Lender shall, in concluding a Contract for a Loan, investigate matters concerning the repayment capacity of the Customer, etc., such as income or profits or other financial resources, credit, the status of borrowings, repayment plans, and any other matters.

• 前項の手数料は、指定試験機関がその試験事務を行うエネルギー管理士試験を受けようとする者の納めるものについては当該指定試験機関の、その他のものについては国庫の収入とする。
• The fee paid under the preceding paragraph shall be regarded as income of the designated examining body where it is paid by the person who intends to take an examination for a qualified energy manager's license for which the designated examining body administers examination affairs, or as national revenue where it is paid by other persons.

• 課税済配当等の額に相当する金額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• The amount equivalent to the taxed amount of a dividend, etc. shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4, paragraph (1) of the Act

• 労働者の死亡の当時胎児であつた子が出生したときは、前項の規定の適用については、将来に向かつて、その子は、労働者の死亡の当時その収入によつて生計を維持していた子とみなす。
• When a child who was unborn at the time of a worker's death is born, the child shall, for the purpose of the application of the provision of the preceding paragraph, be deemed, from the time of his/her birth forward, as a child who was dependent on the worker's income at the time of the worker's death.

• 結果として発表時の4割程度の支出に留まり、米価格の下落には至らず、1918年末には米騒動当時の価格まで上昇したが、国民の実質収入増加によって騒動が再発することはなかった。
• As only about 40 percent of the announced budget were eventually spent, the rice price did not drop but rose to the price during the rice riots in the end of 1918, but riots never occurred any more since people's actual income had increased.

• こうした厳重な管理体制が約30年近く後天平年間田租収入の30年分余りの（田地からの年間収穫量とほぼ同一）の貯蔵が存在していたことが現存する各令制国の正税帳から推測できる。
• From the existing records on rice tax in various provinces, it can be thought that after continuing such strict management system for nearly 30 years, the amount stored in fudoso corresponded with more than 30 years' rice tax income in the Tenpyo era (almost the same as the yearly crop yields).

• しかしその仕事の内容にふさわしい敬意を払われ、収入面でも恵まれ、「杜氏になれば御殿が建つ」などと言われたものだから、戦前の貧しい農漁村では青少年たちは競って杜氏を志した。
• Before World War II, however, young people who lived in poor farming or fishing villages vied with each other to gain a position of toji, because toji people were respected for their work, and their income was so large that people said, 'once becoming a toji, you can build a mansion.'

• また若者も、安定収入が得られる企業に就職を希望するようになり、かつての地方の青年が抱いていた「杜氏になれば御殿が建つ」といったイメージは、すでに過去のものになりつつある。
• In addition, young people now want to find a job at a company which can provide steady income, and the image that young people in countryside used to have, which was described as 'once becoming a toji, you can build a mansion,' is becoming old-fashioned.

• 前項の手数料は、主務大臣の行う適合性検査を受けようとする者の納付するものについては国庫の、機構の行う適合性検査を受けようとする者の納付するものについては機構の収入とする。
• The fees as described in the preceding paragraph shall be retained by the national treasury with respect to the fees paid by a person who intends to undergo a conformity inspection to be conducted by the competent minister, and shall be retained by NITE with respect to the fees paid by a person who intends to undergo a conformity inspection to be conducted by NITE.

• 828年（天長5年）空海が開設した学校である綜芸種智院（しゅげいしゅちいん）を845年（承和12年）に売却し、それで得た丹波国大山荘の収入をもとに東寺伝法会を始めている。
• In 845, he sold the Shugei Shuchiin, the school Kukai had founded in 828, and with the income from that and the revenue from his shoen (private estate) in Oyama in Tanba Province, he began to hold Buddhist religious assemblies at To-ji Temple.

• 王よ、いまご承知ください。もしこの町を建て、城壁を築きあげるならば、彼らはみつぎ、関税、税金を納めなくなります。そうすれば王の収入が減るでしょう。 (エズラ記 4:13)
• Be it known now to the king that if this city is built, and the walls finished, they will not pay tribute, custom, or toll, and in the end it will be hurtful to the kings. (Ezra 4:13)

• 国家や個人にたいする法的、道徳的な義務を果した後では、どういう楽しみを選ぼうが、どんなふうに収入を使おうが、自分にしか関わりのないことで、自分の判断によるしかないのです。
• Their choice of pleasures, and their mode of expending their income, after satisfying their legal and moral obligations to the State and to individuals, are their own concern, and must rest with their own judgment.

• だが、国家財政の逼迫と地方政治の衰微によって収入が減少すると、臨時給や合爵（官職への推挙権を返上する代わりに、より実入りのある年爵を1名分増加させる）などの措置も取られた。
• When the revenue dropped due to the nation's hard-pressed economy and decline of local governments, however, such measures were taken to add a portion for one person to nenshaku.

• そうした中、岑守は財源獲得と窮民救済を目的として、期限付き（30か年限）で管内田地の一部を大宰府直営の公営田とし、そこからの収入をもって財源に充てることを提案したのである。
• Minemori, in order to acquire funds and provide relief for the poor, proposed that they make parts of 'Kannai fields' Kubunden directly governed by Dazaifu on a temporary basis (30 years at the longest) and that they make the income part of the financial resources.

• 歌舞伎の正月とされる11月を前に地震が発生し興行が中止となったことも、芝居絵による収入を当てにしていた版元には打撃であり、鯰絵が大量に発行された背景の一つと考えられている。
• One of the factors behind the issuing of many namazu-e was that the earthquake occurred just before a canceled November performance of kabuki which was to open the year's kabuki season was canceled and this caused damage to publishers who expected income from shibai-e (drawing kabuki as subject matter).

• 第十九条第一項の規定に違反して収入を伴う事業を運営する活動又は報酬を受ける活動を専ら行つていると明らかに認められる者（人身取引等により他人の支配下に置かれている者を除く。）
• A person who is clearly found to be engaged solely in activities related to the management of business involving income or activities for which he/she receives remuneration in violation of the provisions of Article 19, paragraph (1) (except for those under the control of another due to trafficking in persons).

• 江戸時代も中頃になると、品種改良や農業技術の進歩により、農家の中に現金収入を得られるものが増え、新たな知識や見聞、物品を求めて旅をしようと思い立つものが現れるようになった。
• In the middle of the Edo period, the variety of improvement and development of agricultural technologies led to an increase in the number of peasants who earned cash and gave rise to those who decided to go on a journey in search of new knowledge, experience, and products.

• 前項に規定する額の収納の事務については、収入の確保及び本人又はその扶養義務者の便益の増進に寄与すると認める場合に限り、政令で定めるところにより、私人に委託することができる。
• The affairs for collections and payments of the amounts prescribed in the preceding paragraph may be entrusted to a private person pursuant to the provisions of a Cabinet Order only when it is found that such entrustment will contribute to the ensuring of income and promoting convenience and benefits to the concerned persons or their supporter under duty.

• そのため藩の収入増加を図るため、宝暦4年（1754年）、年貢の税法を検見法に改めようとした（収入増加を安易な増税に求めた事が、しょせんこの藩主の能力の限界だったのだろう）。
• Therefore, to increase the income from his domain, he tried to change the way of calculating nengu (land tax) to kenmi ho (annual crop inspections) (the fact that he resorted to an easy tax raise to increase the domain's income may show his ability or lack of ability).

• しかし、年によって収入が大きく変動するリスクを負っていたことから、江戸中期ごろになると、豊作・不作にかかわらず一定の年貢率による定免法（じょうめん-）がとられるようになった。
• However, due to the risk whereby the revenue can vary greatly year by year, jomen-ho, which employed a fixed nengu rate regardless of the amount of the harvest, was employed during the mid-Edo period.

• 9世紀中期～10世紀頃になると、従来の律令制（編戸制・班田制など）による統治に限界が見られるようになり、中央政府は租税収入を確保するため、社会の実情に即した国制改革を進めた。
• From the mid 9th century to the 10th century, the conventional administration based on the ritsuryo system (such as henko-sei, the organization of the citizens, and handen-sei, the ritsuryo land-allotment system) faced its organizational limit, and the central government promoted a nation-wide reform of the system to reflect the actual social situations in order to maintain the level of the tax revenue.

• しかし、昭和恐慌から日中戦争を経て太平洋戦争へと続く時代の流れの中で、軍事費増大による大学予算の削減から大学の収入源確保を求められたことや、国策遂行のために協力を求められた。
• However, in the era from the Showa Depression to the Sino-Japanese War and to the Pacific War, securing income sources for operating the university was requested because budget for the university was reduced due to an increase in military spending, and cooperation by the university was also requested to pursue national policies.

• 戦国時代初期の頃は通常農閑期に行われる戦は農民兵たちにとって支給される賃金と陣中食はじめ兵糧、即ち現金収入がある出稼ぎと食い扶持減らしの出来る一挙両得の短期雇用の場であった。
• At the beginning of the Sengoku Period, battles which were usually conducted in off-season for farmers were an opportunity for peasant soldiers for short-term employment with ikkyoryotoku (killing two birds with one stone) where they could obtain wages to be paid and army provisions including a combat ration, in other words, cash income and a decrease in payment for food.

• 特に南北朝時代_(日本)によって財政難に拍車がかかると、朝廷が収入を確保するために各官庁に命じて内裏率分関（だいりりつぶんぜき・内裏率分所（だいりりつぶんしょ））を設置した。
• Especially in the Period of Northern and Southern Courts, as financial difficulties became more serious, the Imperial Court commanded each government office to set up Dairi-ritsubunseki (Imperial pro rata checkpoints, also called Dairi-ritsubunsho) in order to ensure their income.

• 有名なのは延暦寺であり、特に京都市中及びその周辺部にあった祇園社や青蓮院などを傘下に納めて莫大な上納収入を獲得し、その経済力に支えられた権力を背景に更なる基盤の強化を図った。
• The most famous one was Enryaku-ji Temple, which collected vast amounts of income from control over Gionsha, Shoren-in Temple in Kyoto City and surrounding areas and sought to further strengthen the base of its power, as derived from finance.

• 前項の規定により指定試験機関、指定コンサルタント試験機関又は指定登録機関に納められた手数料は、それぞれ、指定試験機関、指定コンサルタント試験機関又は指定登録機関の収入とする。
• The fees paid to the designated examination institution, the designated consultant examination institution and the designated registration institution under the provisions of the preceding paragraph shall be the revenue of the respective designated examination institution, designated consultant examination institution and designated registration institution.

• さらに下人・所従と呼ばれる隷属民を使役して、国司・領主から承認された給田・免田や自らの屋敷周辺に設定した私的な田地を耕作させる者もおり、その場合、収穫物は全て名主の収入となった。
• Some of them even used unfree peasants called genin or shoju to cultivate tax-exempt land granted by the territorial governors and manorial lords or private farmland around their houses, in which case all taxes collected became their own earnings.

• 奈良時代初期は、律令に基づいて中央政府による土地・民衆支配が実施されていたが、人口や財政需要の増加に伴い、722年、国家収入を増やすため政府において大規模な開墾計画が策定された。
• During the early Nara period, the land and people were governed by the central government based on the Ritsuryo system, but in 722, with the increase in population and financial demands, a large scale land development program was formulated to increase the national income by the government.

• 2006年、2007年にはJリーグクラブの収支報告によって、収入の広告費依存が非常に大きいことが明らかになり、スポンサー各社に支えられて高給選手を維持できているのが現状といえる。
• In 2006 and 2007, the income and expenditure reports of the J. League clubs revealed that their incomes depended on the ad rate on a very large scale, so that it can be said that in the present situation the clubs are able to retain highly-paid players with financial support by each sponsor company.

• 善良で気立てのいい娘だが、彼女なりに愛情深く、優しくもあり、そうなると明らかに、彼女のなかなかの個人的長所や彼女のそこそこの収入を持ってすれば、長く独身でい続けるはずがなかった。
• The daughter was of a good, amiable disposition, but affectionate and warm-hearted in her ways, so that it was evident that with her fair personal advantages, and her little income, she would not be allowed to remain single long.

• 受給資格者は、失業の認定を受けた期間中に自己の労働によつて収入を得たときは、厚生労働省令で定めるところにより、その収入の額その他の事項を公共職業安定所長に届け出なければならない。
• In the case where a qualified recipient has earned money by his/her labor during a period for which he/she has obtained the recognition of unemployment, he/she shall submit a report on the amount of earnings and other matters to the Chief of the Public Employment Security Office, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare.

• 忠邦は異国船が日本近海に相次いで出没して日本の海防を脅かす一方、年貢米収入が激減し、一方で大御所時代のなか、放漫な財政に打つ手を見出せない江戸幕府に強い危機感を抱いていたとされる。
• While foreign ships threatened the Japanese coastal defense by appearing in waters around Japan, it is believed that Tadakuni was feeling a strong sense of danger against Edo bakufu that could not find any solution for loose management of finance which suffered a significant income decline in annual rice tax during the Ogosho (retired Shogun) period.

• そのため吉宗は、倹約令で消費を抑える一方、新田開発による米増産、定免法採用による収入の安定、上米令、堂島米会所の公認など、米に関する改革を多く行ったため、「米将軍」の異名を取った。
• Therefore, while controlling people's consumption with sumptuary decrees, Yoshimune implemented many rice-related reforms, such as development of new rice fields for increasing the rice harvest, adoption of 'Jomen ho' (the taxation system whose rate was determined by calculating the average rice harvest over the past 5, 10, or 20 years) for stabilizing the income of the Edo bakufu, issuance of 'Agemai-rei' (the decree ordering 'daimyo' to pay 100 koku rice for every 10 thousand koku it had), and permission for Dojima Rice Exchange, so Yoshimune was given a nickname of 'Rice Shogun.'

• 地頭請は、不作の年でも約束額を領主・国司へ納入するといったリスクを負ってはいたが、一定額の年貢の他は自由収入とすることができたため、地頭にとって多大な利益をもたらすことが多かった。
• The subcontract system entailed the risk of having to make payments fixed by contracts to manorial lords and imperial officials even in poor crop years, but the amounts of crops exceeding fixed payments were treated as land stewards' private income, which often brought them considerable benefits.

• 領主の収入源には、この他にも（法廷収入や借地の変更契約ごとの収入と同様に）領主の持つ水車・製パン所・ワイン圧搾機などの使用料や領主の森での狩猟権料・ブタ飼育権料などが含まれていた。
• In addition to this, the source of income of the lords included, as well as revenue from the court or revenue from each change of land lease, the royalties of the lords' water wheel, bakery, grape compressor for wine making and so on or fees for hunting and pig-breeding and so on in the lords' forest.

• 女性の労働力によって支えられている養蚕や製糸・織物業が主体となっている地域では離婚後も女性の収入源が確保されているため、離縁状は養蚕地帯において多く残されていることが指摘されている。
• It is pointed out that a lot of Rienjo are remaining in the silkworm-raising districts, because a source of income for wife was secured after the divorce in the regions where the people were mainly engaged in sericulture, silk reeling, and textile manufacture, all of which were supported by female labor.

• 前項の手数料は、主務大臣が行う登録又は登録の更新を受けようとする者の納めるものについては国庫の、機構が行う登録又は登録の更新を受けようとする者の納めるものについては機構の収入とする。
• The application fee that is paid by the person who is to be accredited or to have its Accreditation renewed by the competent ministry shall be a revenue to national treasury, and the application fee that is paid by the person who is to be accredited or to have its Accreditation renewed by the NITE shall be a revenue of the NITE.

• 前項の手数料は、厚生労働大臣の行う検査を受けようとする者の納付するものについては国庫の、登録検査機関の行う検査を受けようとする者の納付するものについては当該登録検査機関の収入とする。
• A fee set forth in the preceding paragraph which has been paid by a person who intends to receive inspections by the Minister of Health, Labour and Welfare shall be deemed to be income of the Treasury and a fee set forth in the preceding paragraph which has been paid by a person who intends to receive inspections by a registered conformity assessment body shall be deemed to be income of said registered conformity assessment body.

• その一方で半済令を盾に所領を占拠してその年貢収入の全てを握っていた武家に対してもその半分の支配権が公に認められた代わりに残り半分に相当する年貢を必ず本所に供出する義務を負う事となった。
• Samurai families who had occupied territories and monopolized income from nengu, on the other hand, were obliged to contribute half of their income to the honjo without question in exchange for official approval of their supremacy over the remaining half of their territories.

• 天長・承和期の淳和天皇と仁明天皇の治世は、学問が興隆し、後世の故実ともなった宮廷儀式が確立するなど、王朝文化が花開いた時期であるが、これらは勅旨田収入に支えられたものと考えられている。
• In the reigns of Emperors Junna and Ninmyo in the Tencho and Showa periods, a royal court culture was in full bloom with academics flourishing as well as court ceremonies that would be practiced in later ages, all supported by the income from Chokushiden.

• 重要港湾の港湾管理者は、国土交通省令で定める手続により、その業務に関する収入及び支出その他港湾に関する報告を毎年一回作成して公表し、且つ、その写を国土交通大臣に提出しなければならない。
• The Port Management Body of a Major Port shall prepare and make public reports on the settlement of account in relation to the performance of its business and other matters concerning the port on an annual basis and submit copies thereof to the Minister of Land, Infrastructure, Transport and Tourism in accordance with the formalities specified in an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism.

• 前項の規定により港湾管理者が管理することとなった港湾施設については、港湾管理者においてその管理の費用を負担する。この場合において、当該施設の使用料及び賃貸料は、港湾管理者の収入とする。
• The Port Management Body shall bear the cost of management for the Port Facility which has been placed under its management pursuant to the provisions of the preceding paragraph. In this case, the charges and rent derived from the said Port Facility shall be the income of the Port Management Body.

• 会計資料は、予算構造並びに資源管理規則及び国際会計基準に従い、暦年に基づいて、ユーロでつける。これには、当該事業年度のすべての収入と支出を明記する。これらは裏付け書類をもって認証する。
• The accounts shall be kept in Euro, following the budgetary structure and in accordance with these Regulations and the International Public Sector Accounting Standards, on the basis of the calendar year. They shall show all income and expenditure for the financial year. They shall be authenticated by supporting documents.

• 古代においては自前の神田・寺田に加え、律令国家によって給付された封戸や墾田開発によって成立した初期荘園が寺社の大きな収入源であった（一部の大寺院・大神社には造寺司や神郡の制度もあった）。
• In ancient times, in addition to shinden (also referred to as kanda; land held by a shrine) and jiden (also referred to as terada; land held by a temple), fuko (households of temples and shrines) granted by the Ritsuryo state (state based on ritsuryo code in the seventh century) and the early time shoen (estate) which was established by konden (development of fallow land or creation of new rice paddies) were the main source of income for the temples and shrines (Some big temples and shrines had systems such as zojishi (officials responsible for building temples, and shingun - also referred to as kamikoori; deity district).

• 唐令では、職田（職分田）は官職を有する官人へ支給され、公廨田は官庁の収入源として規定されたのに対し、日本の大宝令では、両者とも官人を対象としたものであり、両者間の本質的な差異はなかった。
• Under Torei (codes in the Tang era), shikiden (or shikibunden) were provided to the government officials who held governmental posts and kugaiden were a source of revenue for governmental institutions, while under the Taiho code, both were provided to government officials and there were no fundamental difference between the two.

• 前三号のほか、主任審査官が付するその他の条件は、収入を伴う事業を運営する活動又は報酬を受ける活動など出国の手続に必要な活動以外の活動に従事することの禁止その他特に必要と認める事項とする。
• In addition to the three items immediately preceding this item, the supervising immigration inspector shall prohibit engaging in activities related to the management of a business involving income, activities for which the foreign national receives a reward, and any other activities other than those necessary for the procedures for departure, and shall impose other specifically necessary conditions.

• そのことにより人びとを仏道に導き入れ、作善をなさしめるのが元来の意であったが、のちには寄付を集める方法として興行を催し、観覧料の収入をもってこれに当てるという意味としても広く用いられた。
• Originally it meant to lead people to butsudo (Buddhist teachings) in order to do good deeds through donations, but in later years it generally meant to hold entertaining performances as a means of collecting donations and devoting the collected admission fees to kanjin.

• 合併法人が合併前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、被合併法人が合併前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。
• The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a merging corporation before the merger does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by a merged corporation before the merger

• 荘園の増大は摂関家などの有力貴族や彼らに保護された寺社などに莫大な収入をもたらす一方、国司等による税の徴収が不可能（すなわち公領の減少）となってしまうために国家財政に深刻な打撃を与えていた。
• An increase in the number of manors brought enormous income to powerful nobles such as sekkan-ke (regent family), as well as temples and shrines under their protection, but on the other hand, tax collection by kokushi (provincial governors) became impossible (in other words, imperial demesne decreased), causing serious harm to national finance.

• 分割承継法人が分割前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、分割法人が分割前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。
• The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a succeeding corporation in the company split before the company split does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by a split corporation before the company split

• 被保護者は、収入、支出その他生計の状況について変動があつたとき、又は居住地若しくは世帯の構成に異動があつたときは、すみやかに、保護の実施機関又は福祉事務所長にその旨を届け出なければならない。
• A public assistance recipient shall, when there has been a change to his/her income, expenditure or any other condition related to his/her livelihood or when there has been a change to his/her place of residence or household composition, promptly notify the public assistance administrator or the welfare office director to that effect.

• 一週の初めの日ごとに、あなたがたはそれぞれ、いくらでも収入に応じて手もとにたくわえておき、わたしが着いた時になって初めて集めることのないようにしなさい。 (コリント人への第一の手紙 16:2)
• On the first day of the week, let each one of you save, as he may prosper, that no collections be made when I come. (1 Corinthians 16:2)

• 主に租税収入は稲穀として不動穀（必要に応じて災害・飢饉に対する臨時出費及び穎稲の補充・増強に回す場合もある）に、出挙の利息は穎稲（正税稲/出挙稲）として出挙本稲及び諸経費にあてることが行われた。
• The yield of tax was mainly allotted to fudokoku staple as tokoku (when needed, it was allotted to the emergency expense for disaster and famine, and the fund to refill or enhance the eito), and the interest on suiko was to suiko honto and sundry expenses as eito (shozeito [rice paid as shozei] or suikoto [loaned rice plant]).

• 損益計算書は、会員商品取引所の収支状況を明らかにするため、一会計期間に属するすべての収入とすべての支出とを記載し、又は記録し、会員その他の利害関係者にこれを正しく表示するものでなければならない。
• A profit and loss statement shall, for the purpose of clarifying the status of the profit and loss of a Member Commodity Exchange, include or record the entire profit and loss in a single accounting period, and indicate them accurately to Members and any other interested party.

• 市町村は、普通徴収の方法によって徴収する保険料の収納の事務については、収入の確保及び第一号被保険者の便益の増進に寄与すると認める場合に限り、政令で定めるところにより、私人に委託することができる。
• A Municipality, with regard to the affairs of receipt of an insurance premium that is collected by the method of general collection, may entrust said collection to a private person, pursuant to the provisions of a Cabinet Order, limited to a case when it is determined to contribute to secure the income and to promote the convenience of said Primary Insured Person.

• 法務大臣は、本邦に在留する外国人から申請があつたときは、法務省令で定めるところにより、その者が行うことができる収入を伴う事業を運営する活動又は報酬を受ける活動を証明する文書を交付することができる。
• When an application has been submitted by a foreign national residing in Japan, the Minister of Justice may issue a document which certifies the eligibility of the applicant for activities related to the management of business involving income or activities for which he/she receives remuneration pursuant to the provisions of an Ordinance of the Ministry of Justice.

• だが、戦国時代 (日本)に入ると禁裏御料であった各地の荘園が地元の戦国大名や国人領主に侵奪され、収入の滞った皇室では後土御門天皇の葬儀が1ヶ月以上も開けずに遺体が放置されるなどの深刻な状況となった。
• However, in the Sengoku period (the period of Warring States), shoen, which were still Imperial property, were confiscated by local warlords and kokujin ryoshu (local samurai), which left the Imperial family without income, rendering them so impoverished that they couldn't hold a funeral for Emperor Gotsuchimikado for over a month after his death.

• 受給資格者が、失業の認定に係る期間中に自己の労働によつて収入を得た場合には、その収入の基礎となつた日数（以下この項において「基礎日数」という。）分の基本手当の支給については、次に定めるところによる。
• In the case where a qualified recipient has earned money by his/her labor during a period for which he/she has obtained the recognition of unemployment, payment of the basic allowance for the number of days on which those earnings have been based (hereinafter referred to as the "number of basis days" in this paragraph) shall be specified by the following provisions:

• これと近年の規制緩和でタクシー台数が増やされたことをあわせると、限られたパイを取り合う構図になり、満足な収入を得られるのは一部の優れたドライバーに限られ、ほとんどのドライバーは極めて少ない収入となる。
• Combining this issue with the issue of increased number of taxis due to relaxation of the taxi regulations in recent years, there are limits to what the parties involved can do and only a small number of excellent drivers can get satisfactory income, meaning that most drivers get extremely low income.

• 室町幕府は主に御料所などからの収入で財政を維持してきたが、全国的な内乱のために年貢輸送が途絶えたり、あるいは南朝_(日本)軍に占領されたり、自軍への恩賞に回されたりしてその範囲は小さくなる一方であった。
• The Muromachi bakufu managed to finance its budgets by the income from goryosho (the Imperial or shogunate's estate), whose areas were dwindling because the transportation of nengu (land tax such as rice) was disturbed by civil wars across the country, and some goryosho were occupied by the Southern Court's army which were used to reward their soldiers.

• 水運業又は航空運送業　当該各事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircraft for the relevant business year, the ratio of the sum of said revenues to be received from a person other than affiliated persons exceeds 50 percent.
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircraft for the relevant business year, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.

• 牢屋廻り同心など最下級クラスでは二人扶持程度の俸禄でしかなかったものの、実際は諸大名家や町屋 (商家)からの付け届けなどでかなりの実収入があり、そのため岡っ引や目明しのような私的使用人を雇う余裕もあった。
• Lower ranked doshin such as prison patrol doshin just received a ration for five persons, but in reality they had real handsome income as they received bribes from territorial lords and merchants, so they could afford to hire some private servants such as okappiki and meakashi (thief-takers).

• この制度の提言は、吉宗政権で政治顧問的待遇を受けた酒井忠挙が、京都所司代の松平信庸 (篠山藩主)が自らの領地からの収入だけでは任務に支障が生じていることを見て、吉宗に「重職役料下賜」を提言したことによる。
• The proposal for this system was based on a proposal for 'grant of yakuryo (executive allowance) to a person assuming an important post' given to Yoshimune by Tadataka SAKAI receiving treatments as a political adviser in the Yoshimune government when he saw that Nobutsune MATSUDAIRA (lord of the Sasayama clan) assuming Kyoto Shoshidai (the Kyoto deputy) had difficulties in performing duties only with an income from own territory.

• 第二項第一号に掲げる事項を職務として指定された個人再生委員は、再生債務者又はその法定代理人に対し、再生債務者の財産及び収入の状況につき報告を求め、再生債務者の帳簿、書類その他の物件を検査することができる。
• An individual rehabilitation commissioner for whom the matter set forth in paragraph (2)(i) is designated as his/her duty may request the rehabilitation debtor or his/her statutory agent to report on the status of the rehabilitation debtor's property and income or may inspect the rehabilitation debtor's books, documents and any other objects.

• 手数料は、訴状その他の申立書又は申立ての趣意を記載した調書に収入印紙をはつて納めなければならない。ただし、最高裁判所規則で定める場合には、最高裁判所規則で定めるところにより、現金をもつて納めることができる。
• Fees shall be paid by affixing fiscal stamps to a complaint or to any other written petition or to a written statement in which the object for the petition are stated; provided, however, that when specified by the Rules of the Supreme Court, it may be paid in cash as provided for in the Rules of the Supreme Court.

• 第一次世界大戦の影響による好景気（大戦景気）は都市部の人口増加、工業労働者の増加をもたらしたほか、養蚕業などによる収入の増加があった農家は、これまでのムギやヒエといった食生活から米を食べる生活に変化していった。
• The booming economy affected by the First World War (War economy) caused not only population growth of urban areas and an increase of industrial laborers but also a change of a diet that farmers whose income was increased by sericultural industry and so on started to eat rice, not barley or barnyard millet that they had used to have.

• 京都に成立した室町幕府は本来、御料所などからの収入に財政基盤を置いていたが、南北朝時代 (日本)の中で南朝 (日本)方によって占領されたり、自軍の武将への恩賞に宛てられるなどして次第に縮小していく傾向にあった。
• The Muromachi bakufu, established in Kyoto, had originally put its financial base on the income from goryosho (land owned by the Emperor or bakufu) and others, however, the financial base gradually scaled down with the occupation of the goryosho from the Southern Court (Japan) during the period of the Northern and Southern Courts (Japan) and with the appropriation of the goryosho for rewards allocated to their military commanders.

• というのは、やがて、その節約によって収入が十分に得られ、あらゆる攻撃から身を守れ、その民衆に負担をかけずに事業に乗り出すことができることが分かると、気前よくふるまった時よりも、尊敬されるようになるものなのです。
• for in time he will come to be more considered than if liberal, seeing that with his economy his revenues are enough, that he can defend himself against all attacks, and is able to engage in enterprises without burdening his people;

• 水運業又は航空運送業　当該国外債発行事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircrafts for the business year in which the foreign private bonds were issued, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.

• それは、国衙が支配する土地（公田）を名田（みょうでん）という単位に再編し、当時、経済力をつけていた田堵と呼ばれる富豪層（有力百姓層）に名田経営を請け負わせることで、租税収入を確保する体制（名体制という。）であった。
• The government established the system of rule (known as myo taisei) aimed at ensuring the collection of tax revenues by reorganizing government land (public farmland) into units called myoden and by hiring influential farmers called tato, who had accumulated considerable wealth during the period, to manage the myoden.

• 室町幕府の財政は幕府直轄の御料所からの収入が主であったが、南北朝の戦乱の際に敵対する南朝側より狙われて奪取されたり、自軍への恩賞にされてしまうケースも多く、鎌倉幕府や江戸幕府に比べて小規模であったと考えられている。
• The majority of the financial income of Muromachi Bakufu came from Goryo-sho (御料所), which was directly controlled by Bakufu; but often, during the war of the Northern and Southern Courts, the Goryo-sho became a target and were taken by the opposing Nancho side, or were given away as rewards for one's own army, and the scale of Goryo-sho is considered to be smaller than that of Kamakura Bakufu or Edo Bakufu.

• 株式交換完全親法人が株式交換前に継続して営む事業に係る売上金額、収入金額その他の収益の額の合計額が、株式交換完全子法人が株式交換前に継続して営む事業に係るこれらの額の合計額のおおむね二分の一を下回るものでないこと。
• The sum of the amounts of sales, revenue and any other profits from the businesses conducted without interruption by a fully controlling parent corporation in a share exchange before the share exchange does not fall below approximately half of the sum of such amounts from the businesses conducted without interruption by the wholly owned subsidiary corporation in the share exchange before the share exchange

• タスク取決め及び出向職員による物納貢献の貢献価額は、各々提供すると署名がなされた年の物納の拠出表明予算として認識され、貢献価額が与えられた時にその年の資金貢献とともに物納の支払予算及び資金収入予算として認識される。
• Credits for in-kind contributions through Task Agreements and Staff Secondments shall be recognized against the in-kind commitments budget in the year when they are signed respectively rendered, and against the in-kind payments and cash income budgets when credits are granted, together with the cash contributions for that year.

• 更に応仁の乱以後になると、地方にあった公家や奉行衆の所領が戦国大名や国人達の押領を受けて収入が途絶え、礼銭収入無しでは日常生活も送れないほどの経済的苦境にも陥っていたため、禁令を出すこと自体が困難となってしまった。
• Since the Onin War, furthermore, Court nobles and the bugyoshu, whose shoryo in rural area were usurped by Daimyo in the Sengoku period and the kokujin (local samurai), lost their income and were too poor to sustain their lives without the income of the reisen, making it difficult to even issue a ban on the reisen.

• だが、江戸時代に入ると、主君である征夷大将軍あるいは大名への土地支配権力の集中や藩中央と家臣の年貢米売却の競合による米価下落に伴う換金収入減少など財政上の都合から、地方知行を止めて蔵米知行に切り替える場合が増加した。
• During the early Edo period, however, more and more lords gave up Jigatachigyo in favor of Kuramaichigyo; this was due to land ruling power being concentrated in the hands of daimyo (Japanese territorial lord) and the Seii Taishogun (literally, 'great general who subdues the barbarians'); it was also due to financial reasons, such as a decrease in income as a consequence of rice falling in price caused by competition between domains and vassals in annual rice tax sales.

• イーター機構の社会保障制度が適用されるイーター機構、事務局長、直接雇用職員及びその世帯を構成する家族は、専らイーター機構への雇用によって生じる収入に関連して、フランスの社会保障制度への全ての強制的な貢献を免除される。
• The ITER Organization, its Director General, its directly employed staff and members of their families forming part of their households to whom the ITER Organization social security scheme applies shall be exempt from all compulsory contributions to the French social security system solely with regard to income arising out of their employment with the ITER Organization.

• 何人も、外国人を雇用する等に際し、その者が行うことができる収入を伴う事業を運営する活動又は報酬を受ける活動が明らかな場合に、当該外国人が前項の文書を提示し又は提出しないことを理由として、不利益な取扱いをしてはならない。
• No one shall discriminate in employing a foreign national for failure to show or submit the certificate set forth in the preceding paragraph, when it is evident that the person concerned is authorized to engage in activities related to the management of business involving income or activities for which he/she receives remuneration.

• 概して土地が乏しく夏場の耕作だけでは貧しかった地方の農民が、農閑期である冬に年間副収入を得るべく、配下に村の若者などを従えて、良い水が取れ酒造りを行なっている地域、いわゆる酒どころへ集団出稼ぎに行ったのが始まりである。
• Its origin is that peasants in a region where farming during only a summer period could not produce enough money due to poor lands formed a group involving young people in their villages, and they went to another region called sake-dokoro (a place famous for sake brewing) where people brewed sake using the local good water, in order to make some additional incomes during a winter period, which was an agricultural off-season.

• 港務局がその業務を行うために要する経費（港湾工事に要する経費を除く。）は、その管理する港湾施設等の使用料及び賃貸料並びに港務局の提供する給水等の役務の料金その他港湾の管理運営に伴う収入をもって、まかなわなければならない。
• All expenses incurred by a port authority for the performance of its functions (excluding the cost of Port and Harbor Works) shall be covered by charges and rent of the Port Facilities under its management, charges for such services as water supply provided by the port authority and other incomes derived from the management and operation of the port.

• その個人が出版又は放送の事業を行なう者である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき。　当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得
• Where the individual engages in a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:　Part of the whole income arising from the said advertising services which arises from the revenue of the advertising conducted in Japan

• その法人が出版又は放送の事業を行なう法人である場合において、国内及び国外にわたつて他の者のために広告に係る事業を行なうとき　当該広告に係る事業により生ずる所得のうち、国内において行なわれる広告に係る収入金額に基因する所得
• Where the corporation engages in a publishing or broadcasting business, and provides advertising services consisting of operations both in and outside Japan for another person:　Part of the whole income arising from the said advertising services which arises from the revenue of the advertising conducted in Japan;

• こうした武家の棟梁に対する恩賞は、所領を棟梁から家人へ分け与える一方、棟梁自らはさらなる勢力拡大のために収入の多い国の国司職や、中央政界における地位向上につながる位階の昇叙、御所への昇殿などを獲得するよう積極的に運動した。
• While Buke no toryo distributed territories to their kenin, they actively sought to become kokushi, which would provide them both handsome income, or to obtain a higher rank, which would lead higher grade in the central government, or to access to the Imperial Palace to advance their political status in the Imperial Court.

• もし給与が規則正しく支払われることになっているなら、その会社の収入も、少なくとも予想できるスケジュールで入ってこなければならず、つまりあなたのとこの管理職は、あなたが何かやるのにどれぐらいかかるか分かっておくべきなのです。
• If paychecks are to come on regular schedules, the company's income must come on, at least, a predictable schedule - which means your manager needs to have some idea of how long it will take you to do something.

• 渡辺家は田原藩の中でも上士の家格を持ち、代々100石の禄を与えられていたが、父定通は養子であったために15人扶持（石に直すと田原藩では27石）に削られ、加えて折からの藩の財政難による減俸で実収入はわずか12石足らずであった。
• The Watanabe family maintained the family status of joshi (superior samurai) in the Tahara Domain and was granted 100 koku through generations, but since his father Sadamichi was an adopted son, his salary was reduced to 15-people buchi (or 27 koku when converted to koku in the Tahara Domain) and the actual income was only 12 koku because of the financial difficulties of the domain.

• 第二十五条の二十一第四項及び第五項の規定は、法第四十条の十第一項の規定によりその総収入金額に算入されることとなる同項に規定する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すべき金額を計算する場合について準用する。
• The provisions of Article 25-21, paragraph (4) and paragraph (5) shall apply mutatis mutandis to the case of calculating the amount to be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to taxable retained income prescribed in Article 40-10, paragraph (1) of the Act which should be included in gross revenue pursuant to the provisions of said paragraph.

• 灰吹銀および回収された旧銀から丁銀を吹きたてる場合の銀座の収入である分一銀（ぶいちぎん）は正徳銀では慶長銀と同じく鋳造高の3%に引き下げられ、品位を向上させる吹替えのため改鋳利益も得られず銀座役所、常是役所伴に困窮したという。
• Buichi-gin of shotoku-gin, which was an income of ginza when cho-gin was cupellated from cupellated silver and collected old silver, was reduced to 3% of minted amount that is the same as that of keicho-gin, and it was impossible to make a profit by reminting because they had to cupellate to upgrade karat, causing ginza and joze financial crisis.

• 委託者保護基金は、四半期ごとに、収入及び支出については合計残高試算表により、第百四十六条の規定により負担した債務については事項ごとに金額を明らかにした報告書により、当該四半期経過後一月以内に、主務大臣に報告しなければならない。
• The Consumer Protection Fund shall report quarterly total income and expenditure by schedules of detailed account balances and report quarterly the debts that they assumed pursuant to the provisions of Article 146 by the amounts as stated by each matter to the competent minister within one month after the end of each calendar quarter.

• 当該控除未済配当等の額は、まずその年分の法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額（前項第一号の規定による控除が行われる場合には、当該控除後の金額）の計算上控除する。
• Said remaining amount of a dividend, etc. after deduction shall be deducted first for calculating the amount of miscellaneous income pertaining the taxable retained income to be included in gross revenue for the year pursuant to the provisions of Article 40-4, paragraph (1) of the Act (where a deduction under the provisions of item (i) of the preceding paragraph is made, for calculating the amount after said deduction)

• 地方自治法第二百三十一条の三第一項、第二項及び第三項前段の規定は、入港料その他の料金、過怠金その他港務局の収入に関して準用する。この場合において、同条第二項中「条例」とあるのは「港湾法第十二条の二の規程」と読み替えるものとする。
• The provisions of paragraph (1) and (2) and the first sentence of paragraph (3) of Article 231-3 of the Local Autonomy Act shall apply mutatis mutandis to port dues and other incomes, penalties and other revenues of a port authority. In this case, 'the ordinance of the local public entity' in paragraph (2) of the same Article shall read 'the regulations set forth in Article 12-2 of the Port and Harbor Act'.

• 水運業又は航空運送業　前二年内事業年度のうちいずれかの事業年度の船舶の運航及び貸付け又は航空機の運航及び貸付けによる収入金額の合計額のうちに当該収入金額で関連者以外の者から収入するものの合計額の占める割合が百分の五十を超える場合
• Water transportation business or air transportation business:　Where, out of the total revenue from the operation or rental of vessels or operation or rental of aircrafts for any of the business years within the preceding two years, the ratio of the sum of said revenue to be received from a person other than affiliated persons exceeds 50 percent.

• 記入は、貸借対照表の勘定と予算支出及び収入の勘定とを明確に区別し、予算項目名に従って分類し、また現金に係る活動と物納に係る活動を区別する。会計計画の策定と運用のための詳細な条件は、第Ⅲ.19条で規定される実施方法によって決定される。
• Entries shall be classified according to a nomenclature of budgetary items which makes a clear distinction between the balance sheet accounts and the accounts of budgetary expenditure and income, and shall distinguish between cash and in-kind activities. The detailed conditions for drawing up and operating the accounting plan shall be determined by the implementing measures provided for in Article III.19.

• 生業扶助は、困窮のため最低限度の生活を維持することのできない者又はそのおそれのある者に対して、左に掲げる事項の範囲内において行われる。但し、これによつて、その者の収入を増加させ、又はその自立を助長することのできる見込のある場合に限る。
• Occupational assistance shall be provided within the scope of the following matters to a person who is unable to or is likely to become unable to maintain a minimum standard of living due to poverty; provided, however, that this shall be limited to the case where such provision is likely to be able to increase the income of said person or promote the self-support for said person:

• 第七十条第一項第四号に該当する場合を除き、第十九条第一項の規定に違反して収入を伴う事業を運営する活動又は報酬を受ける活動を行つた者は、一年以下の懲役若しくは禁錮若しくは二百万円以下の罰金に処し、又はその懲役若しくは禁錮及び罰金を併科する。
• Except for cases to which the provisions of Article 70, paragraph (1), item (iv) are to be applied, any person who has been engaged in activities related to the management of business involving income or other activities for which he/she has received remuneration in violation of the provisions of Article 19, paragraph (1) shall be punished with imprisonment with or without work for not more than 1 year or a fine not exceeding 2 million yen, or shall be subject to the cumulative punishment of imprisonment with or without work and a fine.

• 前項の受給資格者が第十九条第一項の規定に該当する場合には、第十条の三第一項の規定による未支給の基本手当の支給を受けるべき者は、厚生労働省令で定めるところにより、第十九条第一項の収入の額その他の事項を公共職業安定所長に届け出なければならない。
• In the case where a qualified recipient set forth in the preceding paragraph falls under the provisions of paragraph (1) of Article 19, a person who is to be paid the unpaid part of the basic allowance pursuant to the provisions of paragraph (1) of Article 10-3 shall, pursuant to the provisions of an Ordinance of the Ministry of Health, Labour and Welfare, report the amount of earnings referred to in paragraph (1) of Article 19 and other matters to the Chief of the Public Employment Security Office.

• これに対し、東海旅客鉄道の葛西敬之会長は著書の中で「東海道新幹線はあくまで内部留保された資金と借金で建設資金をまかない、それらを運賃・料金収入のみですべて回収したものであり、新幹線建設が国鉄破綻の引き金を引いたという認識は誤りだ」と指摘している。
• For this, Yoshiyuki KASAI, chairman of the Central Japan Railway Company (JR Central) refuted in a book he wrote that 'The Shinkansen line was constructed with only internally reserved money and borrowed money, and the cost has been recovered only by the train fares and other charges, and therefore, it is wrong to say that the construction of Shinkansen triggered the bankruptcy of JNR.'

• 和銅元年8月10日_(旧暦)の太政官符で、稲穀の貯蔵と不動倉設置が奨励されて以来、毎年備蓄が行われて、約30年近く後天平年間田租収入の30年分余りの（田地からの年間収穫量とほぼ同一）の貯蔵が存在していたことが現存する各令制国の正税帳から推測できる。
• Since the storage of rice in the husk and the placement of Fudoso warehouse were encouraged in the Daijokanpu (official documents issued by Daijokan, Grand Council of State) on September 2, 708, storage of rice in the husk had been carried out year after year nearly 30 years; existing records of rice tax suggest that there existed the storage approximately the same quantity of crop yields of more than 30 years from the rice field tax during the Tenpyo era.

• 前項の手数料は、経済産業大臣の行う適合性検査を受けようとする者の納付するものについては国庫の、研究所の行う適合性検査を受けようとする者の納付するものについては研究所の、機構の行う適合性検査を受けようとする者の納付するものについては機構の収入とする。
• The fees paid under the preceding paragraph shall be regarded as national revenue where it is paid by a person who intends to undergo a Conformity Assessment conducted by the Minister of Economy, Trade and Industry, as income of AIST where it is paid by a person who intends to undergo a Conformity Assessment conducted by AIST, or as income of NITE where it is paid by a person who intends to undergo a Conformity Assessment conducted by NITE.

• 前項の証明の付された収入印紙の交付を受けた者が、同項の証明に係る期間内に、当該収入印紙を提出してその額に相当する金額の金銭の還付を受けたい旨の申立てをしたときは、同項の裁判所は、決定で、当該収入印紙の額に相当する金額の金銭を還付しなければならない。
• When a recipient of fiscal stamps with a certificate attached thereto as set forth in the preceding paragraph files a petition for a refund within the period pertaining to the certificate set forth in said paragraph by submitting said fiscal stamps and requesting an amount of money equivalent to the amount of the fiscal stamps, the court set forth in said paragraph shall order the refund as requested.

• この説に対する反論としては「信長はイエズス会から資金提供を受けていた」という点に関し、当事の会の定収入は年2万クルザード程度であり、しかもその半分以上はインドに送金されており、そもそも会を維持運営するのにも事欠く有様であったことなどが挙げられている。
• As a refutation against this view on the point that 'Nobunaga had been receiving funds from the Society of Jesus,' it is pointed out that the constant income of the Society at that time was around 20,000 cruzados and that more than a half of it had been remitted to India and, therefore, the Society did not have sufficient fund for maintenance and operation.

• こうした中で200石以上、500石未満の旗本の場合は、老中直属の会計検査役で勘定奉行の次席格でもある勘定吟味役か、幕府収入の4分の1を消費した大奥の庶務責任者として出納の権限や出入り業者の選定権を持った広敷用人となるのが、一応の出世の到達点とされた。
• In these situations, the highest posts reachable by the catamite retainers with 200 koku to less than 500 koku generally were the Kanjo ginmiyaku post, being just under the kanjo bugyo (commissioner of finance), whose officers checked accounts directly under the roju (senior councilor), or the hiroshiki-yonin post (officer responsible for general affairs in O-oku [the inner halls of the Edo-jo Castle], where one-fourth of the bakufu revenue was consumed, and was provided with accounting right there as well as the right to select suppliers to O-oku.

• 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）。
• 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]).

• 保護観察官又は保護司から、労働又は通学の状況、収入又は支出の状況、家庭環境、交友関係その他の生活の実態を示す事実であって指導監督を行うため把握すべきものを明らかにするよう求められたときは、これに応じ、その事実を申告し、又はこれに関する資料を提示すること。
• If he/she is requested by probation officers or volunteer probation officers to clarify facts that show the actual conditions of life such as the state of work or attendance at school, the state of income or expenditure, the family environment, associates and other factors which need to be understood by the officers in order to conduct the instruction and supervision, he/she shall respond to such request, shall declare such facts or present materials relating to those facts.

• その後、気子島地区では海老芋栽培によって高収入をあげていることが旧竜洋町豊岡（旧掛塚町）に伝わり、昭和13～14年にかけて、当時の旧竜洋町農業協同組合長、伊藤弘氏がこれを栽培し、良好な成績を得たのをきっかけに、この地域における海老芋栽培は大きく発展した。
• After that, people in Toyooka (the former Kaketsuka-cho) in the former Ryuyo-cho learned that raising ebi-imo was bringing substantial income to the Kegojima area, and Hiroshi ITO, the head of the farmers' cooperative of the former Ryuyo-cho, grew it from in 1938 to 39 and produced good potatoes, after the start the cultivation of ebi-imo in this area greatly developed.

• 保護の実施機関及び福祉事務所長は、保護の決定又は実施のために必要があるときは、要保護者又はその扶養義務者の資産及び収入の状況につき、官公署に調査を嘱託し、又は銀行、信託会社、要保護者若しくはその扶養義務者の雇主その他の関係人に、報告を求めることができる。
• When it is necessary for deciding on or implementing public assistance, a public assistance administrator and a welfare office director may commission an investigation to a public agency or request a report from a bank, trust company, the employer of a person requiring public assistance or a person responsible for support of the person requiring public assistance with regard to the assets and income of the person requiring public assistance or the person responsible for his/her support.

• この過程で顕彰が対立した家臣を追放したこと、天保の大飢饉（収入の減少及び物価高騰）や勧修寺家が務めていた寺社伝奏の職務不振によって財政が逼迫してきたこと、前述の後継者問題などで宮廷内に強い影響力を持つ叔母・徳子と不仲となったことで心身に支障をきたすようになった。
• During the settlement process, Akiteru suffered from mental unsoundness as he had to deal with several problems such as expelling opponent vassals, financial tightness caused by the Tempo Famine (triggered decrease in income and price run-up) and decline of the opportunity to perform the work of Jisha Tenso (liaison officers between the imperial court and temples and shrines), the government post that the family had been in charge of, and the friction with his aunt, Nariko, who had a great influence in the Imperial Court caused by the successor problem.

• 都道府県は、地方自治法第二百二十七条の規定に基づき調査事務に係る手数料を徴収する場合においては、第一項の規定により指定調査機関が行う前条第二項の調査を受けようとする者に、条例で定めるところにより、当該手数料を当該指定調査機関に納めさせ、その収入とすることができる。
• A prefecture, in a case when collection fees pertaining to Investigation Affairs based on the provisions of Article 227 of the Local Autonomy Act, may have said person that accepts the investigation as set forth in paragraph (2) in the preceding Article provided by a Designated Investigative Agency pursuant to the provisions of paragraph (1) pay said fee to said Designated Investigative Agency pursuant to the provisions of a prefectural ordinance and determine said fee as income of said Designated Investigative Agency.

• こうした公文（公帖）の発給のために献上された礼銭が室町幕府の重要な財政収入になったのみでなく、織田信長によって京都を追放された足利義昭の追放中の活動資金にもなったと言われている（「五山十刹」の住持の任免権は室町幕府ではなく、足利将軍個人にあると考えられていたため）。
• The Reisen (honorarium) presented in exchange of kumon (kojo) is said to have been not only the important financial resource of the Muromachi bakufu, but also the funds for enabling Yoshiaki ASHIKAGA banished from Kyoto by Nobunaga ODA to work underground (because the appointive power over the chief priest of 'Gozan-Jissetsu' was considered being in Ashikaga Shogun himself, not in Muromachi bakufu.)

• 第二百二十一条第一項に規定する債務者のうち、給与又はこれに類する定期的な収入を得る見込みがある者であって、かつ、その額の変動の幅が小さいと見込まれるものは、この節に規定する特則の適用を受ける再生手続（以下「給与所得者等再生」という。）を行うことを求めることができる。
• A debtor prescribed in Article 221(1), if he/she is likely to receive salary or earn similar regular income and the amount of such salary or income is expected to fluctuate within a small range, may request the implementation of rehabilitation proceedings subject to the special provisions prescribed in this Section (hereinafter referred to as 'rehabilitation for salaried workers, etc.').

• 事業活動に関し、外国人に不法就労活動（第十九条第一項の規定に違反する活動又は第七十条第一項第一号から第三号の二まで、第五号、第七号、第七号の二若しくは第八号の二から第八号の四までに掲げる者が行う活動であつて報酬その他の収入を伴うものをいう。以下同じ。）をさせること。
• Having foreign nationals engage in illegal work (activities which violate the provisions of Article 19, paragraph (1), or activities engaged in by foreign nationals listed in Article 70, paragraph (1), item (i) to (iii)-2, (v), (vii), (vii)-2 or from (viii)-2 to (viii)-4, and for which the foreign national has received remuneration or other income) in connection with business activities.

• 日本におけるどぶろく作りの歴史は米作とほぼ同起源であると云われるが、明治時代においては政府の主要な税収源であった酒造税（1940年以後、酒税）の収入を減らす要因であるとして、農家などで自家生産・自家消費されていたどぶろく作りが酒税法により禁止され、現在に至っている。
• It is said that in Japan, the origin of the history of Doburoku production is almost the same as that of rice production, but the production of Doburoku, which used to be made in farm houses, etc. for personal consumption, was forbidden by the Liquor Tax Act as a factor for reducing brewery tax (liquor tax before 1940) revenues, which were major tax revenues for the government in the Meiji period and is still forbidden to the present date.

• 更に鎌倉時代以後の貨幣経済の発達に乗って官司の供御人の系譜を引く座や商工業者（官司の代わりに生産物を生産・調達して官司に納める義務を有するとされていた）に対する課役権を行使（京都における営業権の意味合いもある）や関所・率分所の設置による収入なども公私の経済の資を支えた。
• Furthermore, as the monetary economy had developed in and after the Kamakura period, the kaeki-ken right (the right to levy duty, which was alternatively considered as the trade rights in Kyoto) was exercised against the 'za' (trade guilds) which had been descended from kugonin (purveyors to the imperial household) as well as merchants and traders (who had to provide guji on his behalf with the produce and products by means of production and acquisition), and an income which was resulted from the set-up of sekisho (barriers) and ritsubunsho (tax storehouses) supported both public and private economy.

• 各州は、その検査法施行のために絶対に必要な場合を除き、連邦議会の同意なしに、輸入又は輸出に対し、付加金又は関税を課することはできない。各州によって輸出入に課された関税又は付加金の純収入は、合衆国国庫の用途に充てられる。この種の法律は、すべて連邦議会の修正及び管轄に服する。
• No State shall, without the Consent of the Congress, lay any Imposts or Duties on Imports or Exports, except what may be absolutely necessary for executing it's inspection Laws: and the net Produce of all Duties and Imposts, laid by any State on Imports or Exports, shall be for the Use of the Treasury of the United States; and all such Laws shall be subject to the Revision and Controul of the Congress.

• 鎌倉時代初期においては、国衙領や荘園に守護人奉行（のちの守護）や地頭の影響力はそれほど及んでいなかったが、鎌倉中期以降、国衙領・荘園の税収入効率ないし領地そのものがこれらに急激に侵食されはじめると、陰陽師の保護基盤である朝廷・公家勢力は経済的にも苦境を迎えるようになっていった。
• During the early Kamakura Period, the authority of shugonin bugyo (subsequently shugo) or jito over kokugaryo (state-owned land) and shoen (manor) was not so conspicuous, but after the mid Kamakura Period, as the tax revenue efficiency of the state-owned land and shoen or properties themselves began to be rapidly eaten away by these people, the Imperial Court and court nobles, who were the protection basis of onmyoji, started to experience financial difficulties.

• これにより大都市では新規参入事業者が増加している反面、既存の中小事業者は地方・大都市の別を問わず、マイカーの普及や公共交通網の拡充、社会事情の変化などによる乗客の減少に加え、業務の性質そのものが収入を増やせず支出を減らせないため、構造的な業績不良に陥り、経営の苦しいところが多い。
• Since this relaxation of the taxi regulations, while the number of new taxi operators has been increasing in large cities, the existing small- and mid-sized operators, regardless whether in large cities or in rural areas, have been in a business slump suffering difficult management because of the decrease in customers due to dissemination of private cars, improvement and expansion of the public transportation net, and change in the social environment, as well as the nature of the business itself that cannot increase the income and decrease the expenses.

• 都道府県知事又は市町村長は、第一項の規定による負担能力の認定、第二項若しくは第三項の規定による費用の徴収又は第五項の規定による費用の支払の命令に関し必要があると認めるときは、本人又はその扶養義務者の収入の状況につき、官公署に対し、必要な書類の閲覧又は資料の提供を求めることができる。
• When it is found necessary for the recognition of the financial capacity pursuant to the provision of paragraph (1), for the collection of expenses pursuant to the provision of paragraph (2) or (3), or for the order for payment of expenses pursuant to the provision of paragraph (5), the prefectural governor or the mayor of municipality may request the concerned public agency to inspect necessary documents or provide necessary materials with regard to the state of income of the referenced person or his/her supporter under duty.

• 配偶者がない場合には、遺族補償を受けるべき者は、労働者の子、父母、孫及び祖父母で、労働者の死亡当時その収入によつて生計を維持していた者又は労働者の死亡当時これと生計を一にしていた者とし、その順位は、前段に掲げる順序による。この場合において、父母については、養父母を先にし実父母を後にする。
• When a worker has no spouse, the persons who should be given compensation for bereaved family shall be his or her children, parents, grandchildren, and grandparents, in this priority order, who made a living from the worker's income, or who lived on common living expenses at the time when the worker died. As for parents, adoptive parents shall have priority over blood parents.

• 別表第一の一の表、二の表及び五の表の上欄の在留資格をもつて在留する者　当該在留資格に応じこれらの表の下欄に掲げる活動に属しない収入を伴う事業を運営する活動又は報酬（業として行うものではない講演に対する謝金、日常生活に伴う臨時の報酬その他の法務省令で定めるものを除く。以下同じ。）を受ける活動
• A foreign national who is a resident with a status of residence listed in the left-hand column of Appended Tables I (1), I (2) and I (5):　activities related to the management of business involving income or activities for which he/she receives remuneration (except rewards for lectures not given on a regular basis, incidental remuneration received in the course of everyday life and other remuneration provided for by Ordinance of the Ministry of Justice; the same shall apply hereinafter), which are not included in those activities listed in the right-hand column of those tables corresponding to each status of residence.

• 前項第二号の所得の金額が欠損の金額となる場合には、その行う主たる事業に係る収入金額（当該収入金額が第一号イ（１）又は（２）に掲げる金額である場合には、当該収入金額以外の収入金額）から所得が生じたとした場合にその所得に対して適用されるその本店所在地国の外国法人税の税率により判定するものとする。
• Where the amount of income set forth in item (ii) of the preceding paragraph proves to be a loss, the amount of foreign corporation tax shall be determined based on the foreign corporation tax rate to be applied in the state of the head office to any income that arises from revenue from the affiliated foreign company's principal business (in the case where said revenue falls under the category of the amount listed in 1. or 2. of item (i), (a), revenue other than said revenue).
• Where the amount of income set forth in item (ii) of the preceding paragraph proves to be a loss, the amount of foreign corporation tax shall be determined based on the foreign corporation tax rate to be applied in the state of the head office to any income that arises from revenue pertaining to the affiliated foreign company's principal business (in the case where said revenue falls under what is listed in 1. or 2. of item (i), (a), revenue other than said revenue).
• Where the amount of income set forth in item (ii) of the preceding paragraph proves to be a loss, the amount of foreign corporation tax shall be determined based on the foreign corporation tax rate to be applied in the state of the head office to any income that arises from revenue from the foreign affiliated person's principal business (in the case where said revenue falls under the category of the amount listed in 1. or 2. of item (i), (a), revenue other than said revenue)

• 基金事業対象収入額及び基金事業交付額の合計額が、基金事業対象費用額に不足すると見込まれる市町村に対し、政令で定めるところにより、当該不足すると見込まれる額を基礎として、当該市町村及びその他の市町村における保険料の収納状況を勘案して政令で定めるところにより算定した額の範囲内の額を貸し付けること。
• to lend to a Municipality with regard to the total amount of revenue subject to a fund project and grants to a fund project that is forecast to be deficient with regard to the disbursements subject to said fund project, pursuant to the provisions of a Cabinet Order, an amount within the amount which is calculated pursuant to the provisions of a Cabinet Order, by taking into consideration the receipt status of insurance premiums of said Municipality and other Municipalities based on said amounts of deficiency.

• 律令制が解体すると、貴族や寺社に給付する封戸物（ふこもつ、位・官・勲功などによって位封・職封・功封があり、貴族・寺社の収入の大部分を占める）や、寺社への正税物（しょうぜいもつ、国衙が徴収した田租・官稲を合わせた正税を交易により他の必要物資に変えて給付するもの）といった国家的給付が滞るようになった。
• After the break up of the Ritsuryo system, benefits from the government such as Fukomotsu (depending upon the class, position, awards, there were Ifu, Shokufu and Kofu and this made up a large part of the income for the aristocracy and temples/shrines), which were given to the aristocrats and temples/shrines, and Shozeimotsu (shozei, a combination of rice tax and government rice collected by kokuga that were exchanged with other necessities by trade and given) to temples/shrines started to fall into arrears.

• 被扶養者がなく、配偶者またはパートナーが雇用され、収入を得ている既婚の職員の場合、支払われる手当はP3級1号の手取り基本給に当該職員が理論上受給できる手当を加算した参照金額が、配偶者またはパートナーの税引き前の収入より大きい場合のみ支給される。後者の金額が、前者より大きい場合、手当は支給されない。
• in the case of a staff member who has no dependents but whose spouse or partner is gainfully employed, it shall only be payable if the reference amount, which is equivalent to the net basic salary for grade P3 step 1 plus the allowance to which the staff member would be entitled in theory, is higher than the earned income, before deduction of tax, of the spouse or partner. If the latter amount is equal to or greater than the former, no allowance shall be payable;

• 保険業　当該各事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合
• Insurance business:　Where, out of the sum of the total premium income for the relevant business year, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent

• 同条第一項に規定する事業に係る棚卸資産の販売は、非居住者が国内において行う同項に規定する事業に係る棚卸資産（法第六十五条第三項（延払条件付販売等）に規定する延払条件付販売等に係る棚卸資産で、その収入金額及び費用の額につき同条第一項本文又は第二項の規定の適用を受けたものを除く。）の販売に限るものとする。
• of the Act:　The sales of inventory assets pertaining to the business prescribed in paragraph (1) of the said Article shall be limited to the sales of the inventory assets pertaining to a business prescribed in the said paragraph which a nonresident conducts in Japan (excluding inventory assets pertaining to sales on a deferred payment basis prescribed in Article 65(3) (Sales on Deferred Payment Basis, etc.) of the Act, for which the provisions of the main clause of paragraph (1) or paragraph (2) of the said Article have been applied regarding the amount of revenue and expenses thereof).

• 地子稲収入は畿内・伊賀国では正税の補充に、大宰府管内諸国では対馬国・多禰国（後に廃止）の公廨の補充に、陸奥国・出羽国では兵士の兵糧や蝦夷への狄禄の補充に充てられ、他の令制国では中央に近い諸国や沿岸諸国では舂米の形で、それ以外の国々では地子交易を行って軽貨の形で太政官厨家に納入されることが定められていた。
• Jishito revenue was used for replenishment of shozei (the rice tax stored in provincial offices' warehouse) in the Kinai region (provinces surrounding Kyoto and Nara) and Iga Province, and for maintaining public offices for Tsushima Province and Tane Province (abolished later) in provinces within Dazai-fu (local government office in Kyushu region), and for replenishment of army provisions for soldiers and for stipends to Ezo (northerners) in Mutsu Province and Dewa Province, and in other provinces under ryoseikoku (province), jishito was paid to Daijokan (Grand Council of State) in the form of shomai (rice made by pounding it in a mortar) in provinces near the central government or sea and in the form of keika (fabrics such as silk or cotton or other local specialties) after doing jishi trade in provinces other than those.

• 都道府県は、地方自治法（昭和二十二年法律第六十七号）第二百二十七条の規定に基づき技能検定試験に係る手数料を徴収する場合においては、第四十六条第四項の規定により都道府県協会が行う技能検定試験を受けようとする者に、条例で定めるところにより、当該手数料を当該都道府県協会へ納めさせ、その収入とすることができる。
• A prefecture may, when it collects fees for trade skill tests as prescribed in Article 227 of the Local Autonomy Act (Act No. 67 of 1947), require a person who intends to take a trade skill test carried out by a Prefectural Association under Article 46, paragraph (4) to pay said fee to the Prefectural Association and include said fee in its income, as specified by a prefectural ordinance.

• 前項の収入並びに同項において準用する地方自治法第二百三十一条の三第二項の規定による手数料及び延滞金は、国税及び地方税に次いで先取特権を有し、その時効については地方税法（昭和二十五年法律第二百二十六号）第十八条から第十八条の三までの規定を、その取扱については同法第十七条から第十七条の四までの規定を準用する。
• The income set forth in the preceding paragraph and the charges and arrears set forth in the provisions of Article 231-3 paragraph (2) of the Local Autonomy Act which apply mutatis mutandis to the preceding paragraph shall hold prior rights next to the national taxes and local taxes and the provisions of Articles 18 through 18-3 of the Local Tax Act (Act No. 226 of 1950) shall apply mutatis mutandis to the prescription thereof and the provisions of Article 17 through 17-4 of the same Act to the handling thereof.

• 都道府県は、地方自治法　（昭和二十二年法律第六十七号）第二百二十七条　の規定に基づき保育士試験に係る手数料を徴収する場合においては、第一項の規定により指定試験機関が行う保育士試験を受けようとする者に、条例で定めるところにより、当該手数料の全部又は一部を当該指定試験機関へ納めさせ、その収入とすることができる。
• In the case where the fees pertaining to nursery teacher examinations are collected pursuant to Article 227 of the Local Autonomy Act (Act No. 67 of 1947), the prefectural government may, pursuant to the provisions of a Prefectural Ordinance, require that a person who desires to take a nursery teacher examination held by a Designated Examining Body pursuant to the provision of paragraph (1) to pay the whole or part of said fees to the said Designated Examining Body and account for the fees so collected as the prefecture's income.

• 保険業　当該国外債発行事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合
• Insurance business:　Where, out of the sum of the total premium income for the business year in which the foreign private bonds were issued, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent

• 法第六十七条から第六十八条までの規定による手数料の納付は、別記第八十四号様式による手数料納付書に、当該手数料の額に相当する収入印紙をはつて提出することによつて行うものとする。ただし、再入国許可の有効期間の延長の許可の記載又は難民旅行証明書の有効期間の延長の許可の記載を受ける者が手数料を納付する場合は、この限りでない。
• Payment of fees pursuant to the provisions of Articles 67 to 68 of the Immigration Control Act shall be made by submitting a written payment of fees form pursuant to Appended Form 84 with a revenue stamp equivalent to the amount of the fee affixed thereto; provided, however, that this shall not apply in the event that a person who receives permission for an extension of the validity period of re-entry permission or permission for extension of the validity period of a refugee travel document pays the fee.

• 前項の手数料の納付は、収入印紙をもつてしなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して前項に規定する確認に係る申請をする場合には、国土交通省令で定めるところにより、現金をもつてすることができる。
• Payment of the fee in the preceding paragraph shall be made by revenue stamp. However, for an application for confirmation in the preceding paragraph through the electronic information processing system set forth in paragraph (1) of Article 3 of the Act on Use of Information and Communication Technology in Administrative Procedure (Act No. 151 of 2002), payment shall be made in cash as specified by an Ordinance of the Ministry of Land, Infrastructure, Transport and Tourism.

• 都道府県は、障害児施設給付費等の支給に関して必要があると認めるときは、障害児の保護者又は障害児の属する世帯の世帯主その他その世帯に属する者の資産又は収入の状況につき、官公署に対し必要な文書の閲覧若しくは資料の提供を求め、又は銀行、信託会社その他の機関若しくは障害児の保護者の雇用主その他の関係人に報告を求めることができる。
• When a prefectural government finds necessary for payments of Institutional Benefits for Disabled Children, etc., the prefectural government may request the concerned public agency to inspect necessary documents or provide necessary materials with regard to the state of assets or income of the guardian of a disabled child, or the householder or any other member of the family to which a disabled child belongs, or may request reporting from banks, trust corporations and other bodies or the employer of the guardian of the disabled child and other relevant persons.

• 定免法や上米の制による幕府財政収入の安定化、新田開発の推進、足高の制の制定等の官僚制度改革、そしてその一環ともいえる大岡忠相の登用、また訴訟のスピードアップのため公事方御定書を制定しての司法制度改革、江戸町火消しを設置しての火事対策、悪化した幕府財政の立て直しなどの改革を図り、江戸三大改革のひとつである享保の改革を行った。
• Yoshimune executed the Kyoho Reforms, one of the three major reforms during the Edo period, by the stabilization of the bakufu's financial revenue by means of a fixed tax rate and agemai (tribute rice) system, the development of new fields, the reform of bureaucratic systems including the tashidaka system (a wage system established by the Edo bakufu), the appointment of Tadasuke OOKA as a part of the reforms, improvement in the administration of justice by establishing the Kujikata Osadamegaki to accelerate judicial hearings, the establishment of measures against fires by installing Edo firefighters, and reforms to the bakufu's worsening finances.

• 前条第一項から第三項まで及び第五項の申立てにおいて、第八条の規定により納めた収入印紙を当該裁判所における他の手数料の納付について再使用したい旨の申出があつたときは、金銭による還付に代えて、還付の日から一年以内に限り再使用をすることができる旨の裁判所書記官の証明を付して還付すべき金額に相当する収入印紙を交付することができる。
• With regard to a petition filed under paragraphs (1) through (3) or paragraph (5) of the preceding Article, when a request is made to re-use fiscal stamps which have been paid pursuant to the provisions of Article 8 for payment of another fee at the relevant court, the refund may be made by delivering, in lieu of money, revenue stamps equivalent to the amount to be refunded, with a certificate from the court clerk attached thereto allowing the re-use of the fiscal stamps within one year from the date of the refund.

• 保険業　前二年内事業年度のうちいずれかの事業年度の収入保険料の合計額のうちに当該収入保険料で関連者以外の者から収入するもの（当該収入保険料が再保険に係るものである場合には、関連者以外の者が有する資産又は関連者以外の者が負う損害賠償責任を保険の目的とする保険に係る収入保険料に限る。）の合計額の占める割合が百分の五十を超える場合
• Insurance business:　Where, out of the sum of the total premium income for any of the business years within the preceding two years, the ratio of the sum of said premium income to be received from a person other than affiliated persons (where said premium income pertains to reinsurance, limited to premium income from insurance for assets held by a person other than affiliated persons or damages incurred by a person other than affiliated persons) exceeds 50 percent

• 裁判所は、破産手続開始の決定があった時から当該決定が確定した日以後一月を経過する日までの間、破産者の申立てにより又は職権で、決定で、破産者の生活の状況、破産手続開始の時において破産者が有していた前項各号に掲げる財産の種類及び額、破産者が収入を得る見込みその他の事情を考慮して、破産財団に属しない財産の範囲を拡張することができる。
• During the period from the time when an order of commencement of bankruptcy proceedings is made until the day on which one month has elapsed since the day on which the order becomes final and binding, the court, upon the petition of the bankrupt or by its own authority, by an order, may expand the scope of property that shall not belong to the bankruptcy estate, while taking into consideration the bankrupt's living conditions, the types of property listed in the items of the preceding paragraph that the bankrupt held at the time of commencement of bankruptcy proceedings and amounts thereof, the likelihood for the bankrupt to earn income and any other circumstances concerned.

• 市町村等は、自立支援給付に関して必要があると認めるときは、障害者等、障害児の保護者、障害者等の配偶者又は障害者等の属する世帯の世帯主その他その世帯に属する者の資産又は収入の状況につき、官公署に対し必要な文書の閲覧若しくは資料の提供を求め、又は銀行、信託会社その他の機関若しくは障害者の雇用主その他の関係人に報告を求めることができる。
• A municipality etc. may require public agencies to show or provide necessary documents or materials; or may require banks, trust companies, other institutes, employers of persons with disabilities, or other persons concerned to provide reports, concerning assets and income status of persons with disabilities, or others, guardians of children with disabilities, spouses of persons with disabilities, head persons or other members of the households to which persons with disabilities, etc. belong, if they consider it necessary for Payment for Services and Supports for Persons with Disabilities.

• 遺族補償年金を受けることができる遺族は、労働者の配偶者、子、父母、孫、祖父母及び兄弟姉妹であつて、労働者の死亡の当時その収入によつて生計を維持していたものとする。ただし、妻（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下同じ。）以外の者にあつては、労働者の死亡の当時次の各号に掲げる要件に該当した場合に限るものとする。
• The surviving family members who are eligible to receive a compensation pension for surviving family shall be a worker's spouse, children, parents, grandchildren, grandparents, and siblings who were dependent on the worker's income at the time of his/her death; provided, however, that in the case of those other than a wife (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the worker; the same shall apply hereinafter), this provision shall apply only where they have satisfied the requirements listed in any of the following items at the time of the worker's death:

• 委任都道府県知事は、地方自治法第二百二十七条の規定に基づき試験問題作成事務に係る手数料を徴収する場合においては、第六十九条の十一第一項の規定により登録試験問題作成機関が行う試験問題作成事務に係る介護支援専門員実務研修受講試験を受けようとする者に、条例で定めるところにより、当該手数料を当該登録試験問題作成機関に納めさせ、その収入とすることができる。
• An Entrusting Prefectural Governor, in a case when collecting a fee pertaining to Examination Question Prepara.ion Affairs based on the provisions of Article 227 of the Local Autonomy Act, may direct a person that intends to undertake an Examination for Long-Term Care Support Specialist pertaining to Examination Question Prepara.ion Affairs provided by an Organization that Prepares Registration Examination Questions pursuant to the provisions of Article 69-11, paragraph (1) and pursuant to the provisions of a prefectural ordinance, to pay said fee to said Organization that Prepares Registration Examination Questions as income.

• 前条の規定に該当する者がない場合においては、遺族補償を受けるべき者は、労働者の子、父母、孫及び祖父母で前条第二項の規定に該当しないもの並びに労働者の兄弟姉妹とし、その順位は、子、父母、孫、祖父母、兄弟姉妹の順序により、兄弟姉妹については、労働者の死亡当時その収入によつて生計を維持していた者又は労働者の死亡当時その者と生計を一にしていた者を先にする。
• When a worker has no one who falls under the provision of the preceding Article, the person who should be given compensation for bereaved family shall be his or her children, parents, grandchildren, and grandparents who do not fall under the provision of paragraph (2) of the preceding Article, and his or her brothers and sisters, in this priority order. As for brothers and sisters, those who made a living from the worker's income, or who lived on common living expenses at the time when the worker died shall have priority.

• 当初は徳政令に慎重だった室町幕府は、1454年の土一揆を機に分一銭（ぶいちせん・分一徳政令（ぶいちとくせいれい）・徳政分一銭（とくせいぶいちせん）とも）を発布して、債権債務額の1割を一種の手数料として幕府に納めた紛争当事者に当該債権債務の権利を許す命令を出したが、これは債務の1割が幕府の収入となったため、後に幕府財政再建のために濫用されることとなった。
• Initially, the Muromachi bakufu was cautious about issuing Tokuseirei, but in 1454, the bakufu issued 'Buichi-sen,' 'Buichi Tokuseirei,' 'Tokusei-buichi-sen,' which ordered 10% of debt repayments to be paid to the government as a type of handling fee, and since this 10% of debt became income for the bakufu, it was later frequently used to unlawfully renew the bakufu finances.

• 基金事業対象収入額　市町村の介護保険に関する特別会計において計画期間中に収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）の合計額のうち、介護給付及び予防給付に要した費用の額、地域支援事業に要した費用の額、財政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額に充てるものとして政令で定めるところにより算定した額
• revenue subject to a fund project:　the amount which is calculated pursuant to the provisions of a Cabinet Order to be allocated for the amount of funding necessary to provide for Long-Term Care Benefits and Prevention Benefits, the amount of funding necessary for Community Support Projects, the amount of funding necessary for payment of Fiscal Stability Fund contributions, and the amount of funding necessary for repayment of Borrowings for Fund Project from among the total amount which is received (excluding the amount of grants to a fund project and the amount of Borrowings for Fund Project as set forth in item (v)) during said Plan Term of a special account concerning Long-Term Care Insurance of the Municipality,;

• その収入の一日分に相当する額（収入の総額を基礎日数で除して得た額をいう。）から千三百八十八円（その額が次項の規定により変更されたときは、その変更された額。同項において「控除額」という。）を控除した額と基本手当の日額との合計額（次号において「合計額」という。）が賃金日額の百分の八十に相当する額を超えないとき。　基本手当の日額に基礎日数を乗じて得た額を支給する。
• When the total of the amount obtained by deducting 1,388 yen (when the amount has been revised pursuant to the provisions of the following paragraph, the revised amount; hereinafter referred to as the "amount of deduction" in this paragraph), from the amount equivalent to the daily amount of earnings (meaning the amount obtained by dividing the total earnings by the number of basis days) and adding the daily amount of the basic allowance (referred to as "the total" in the following item) does not exceed an amount equivalent to 80 percent of the daily amount of wages,　the amount obtained by multiplying the daily amount of the basic allowance by the number of basis days shall be paid;

• 前項の登録手数料は、国に納める場合にあつては、登録申請書に、登録手数料の金額に相当する額の収入印紙をはつて納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して登録の申請をするときは、主務省令で定めるところにより、現金をもつて納めることができる。
• In the case where a person pays a registration fee set forth in the preceding paragraph to the national government, he/she shall pay it attaching a revenue stamp of the amount equivalent to the registration fee; provided, however, that in the case where a person applies for registration by a method using an electronic data processing system prescribed in Article 3, paragraph (1) of the Act Concerning Utilization of Information Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of the same paragraph, he/she may pay it in cash pursuant to the provisions of an ordinance of the competent ministry.

• 個人である債務者のうち、将来において継続的に又は反復して収入を得る見込みがあり、かつ、再生債権の総額（住宅資金貸付債権の額、別除権の行使によって弁済を受けることができると見込まれる再生債権の額及び再生手続開始前の罰金等の額を除く。）が五千万円を超えないものは、この節に規定する特則の適用を受ける再生手続（以下「小規模個人再生」という。）を行うことを求めることができる。
• A debtor who is an individual, if he/she is likely to earn income continuously or regularly in the future and the total amount of rehabilitation claims owed by him/her (excluding the amount of home loan claim(s), the amount of rehabilitation claim(s) for which payment is expected to be received by exercising a right of separate satisfaction, and the amount of claim(s) for a fine, etc. arising prior to the commencement of rehabilitation proceedings) is not more than 50 million yen, may request the implementation of rehabilitation proceedings subject to the special provisions prescribed in this Section (hereinafter referred to as 'rehabilitation for individuals with small-scale debts').

• 前項の手数料は、第三十三条の二第一項の規定による委託を受けて指定試験機関がその免状交付事務を行うガス主任技術者免状の交付を受けようとする者及び指定試験機関がその試験事務を行うガス主任技術者試験を受けようとする者の納めるものについては当該指定試験機関の、機構の行う適合性検査を受けようとする者の納めるものについては機構の、その他の者の納めるものについては国庫の収入とする。
• The fee paid under the preceding paragraph shall be regarded as income of the Designated Examining Body where it is paid by the person who intends to obtain a chief gas engineer's license for which the Designated Examining Body administers Licensing Affairs as entrusted under Article 33-2, paragraph 1, or the person who intends to take an examination for a chief gas engineer's license for which the Designated Examining Body administers Examination Affairs, as income of the NITE where it is paid by the person who intends to undergo an inspection to be conducted by the NITE, or as national revenue where it is paid by other persons.

• 各事業年度末から二ヶ月以内に、事務局長は、以下の会計構造に沿い、事業資源管理規則及び国際会計基準(IPSAS)に従いまとめられた、前年の年次収入支出計算書及び貸借対照表を含む年次の財務諸表を会計検査委員会に提出する。検査は、協定第十七条に従って行われる。詳細な手順は、理事会と会計検査委員会との間で同意され、第Ⅲ.19条に規定される実施方法に添付される書類に記載される。
• Within two months of the end of each financial year the Director-General shall submit the Annual Financial Statements, including the income and expenditure accounts and the balance sheet of the previous year, compiled in accordance with these Regulations and the International Public Sector Accounting Standards (IPSAS), and following the budgetary structure, to the Financial Audit Board. The audit shall be made in accordance with Article 17 of the Agreement; detailed procedures shall be set out in a document to be agreed between Council and the Financial Audit Board and attached to the Implementing Measures provided for in Article III.19.

• 都道府県は、地 方自治法（昭和二十二年法律第六十七号）第二百二十七条の規定に基づき製造保安責任者試験又は販売主任者試験に係る手数料を徴収する場合においては、第三 十一条の二第一項の規定により協会又は指定試験機関が行う製造保安責任者試験又は販売主任者試験を受けようとする者に、条例で定めるところにより、当該手 数料を協会又は当該指定試験機関へ納めさせ、その収入とすることができる。
• When collecting fees payable for Production Safety Management Examination or Sales Safety Chief Examination in accordance with the provision of Article 227 of the Local Autonomy Act (Act No. 67 of 1947), prefectures may make applicants for Production Safety Management Examination or Sales Safety Chief Examination to be conducted by the Institute or a Designated Examining Body pursuant to the provision of paragraph (1) of Article 31-2 pay such fees to the Institute or such Designated Examining Body as prescribed by a Prefectural Ordinance and the Institute or such Agency may receive such fees paid as their incomes.

• 実績保険料収納額が予定保険料収納額に不足すると見込まれ、かつ、基金事業対象収入額が基金事業対象費用額に不足すると見込まれる市町村に対し、政令で定めるところにより、イに掲げる額（イに掲げる額がロに掲げる額を超えるときは、ロに掲げる額とする。）の二分の一に相当する額を基礎として、当該市町村及びその他の市町村における保険料の収納状況を勘案して政令で定めるところにより算定した額を交付すること。
• the amount of deficiency when the amount of insurance premiums actually received are an amount that is less than the expected insurance premiums, and for the deficit remaining when revenue subject to a fund project is an amount that is less than the disbursements subject to said fund project, pursuant to the provisions of a Cabinet Order, to allocate to a Municipality the amount which is calculated pursuant to the provisions of a Cabinet Order by taking into consideration the receipt status of insurance premiums of said Municipality and other Municipalities based on the amount equivalent to 50 percent of the amount listed in sub-item (a) (when the amount listed in sub-item (a) exceeds the amount listed in sub-item (b), the amount shall be the amount listed in sub-item (b)):

• 従って、江戸時代以前の本末関係は非常に複雑であり、宗派・法流の枠組みの中で本山が末寺の別当などの役職を補任するという後世に続く強い関係を有するものもあれば、末寺の荘園や布施などによる収入の一部を上納させて本山財政に寄与させる経済的つながりを主体とした関係（特に他宗派寺院・神社を末寺とする場合には、従来の宗派を維持する保障として上納を求めた）、全くの形式的なものに留まる関係など様々であった。
• As a result, the relationship between the head temple and matsuji was complicated; there were various relationships that focused on the head temple's finances by making it matsuji in order to contribute a part of its income from shoen (a manor in medieval Japan) and offerings (particularly, it sought donations for temples of different sects and shrines as a matsuji, as insurance to keep its original school and sect), or as a completely systemized relationship.

• 法務大臣は、 別表第一の上欄の在留資格をもつて在留する者から、法務省令で定める手続により、当該在留資格に応じ同表の下欄に掲げる活動の遂行を阻害しない範囲内で当 該活動に属しない収入を伴う事業を運営する活動又は報酬を受ける活動を行うことを希望する旨の申請があつた場合において、相当と認めるときは、これを許可することができる。この場合において、法務大臣は、当該許可に必要な条件を付することができる。
• When an application has been submitted by a foreign national who is a resident with a status of residence listed in the left-hand column of Appended Table I, in accordance with the procedures provided for by Ordinance of the Ministry of Justice, to engage in activities related to the management of business involving income or activities for which he/she receives remuneration which are not included among those activities listed in the right-hand column of the same table, the Minister of Justice may grant permission if he/she finds reasonable grounds to do so to the extent that there is no impediment to the original activities under the status of residence. In this case, the Minister of Justice may impose conditions necessary for the permission.

• 前項の手数料は、第四 十四条の二第一項の規定による委託を受けて指定試験機関がその免状交付事務を行う主任技術者免状の交付を受けようとする者及び指定試験機関がその試験事務 を行う電気主任技術者試験を受けようとする者の納めるものについては当該指定試験機関の、機構の行う第五十二条第三項又は第五十五条第四項の審査を受けよ うとする者の納めるものについては機構の、その他のものについては国庫の収入とする。
• The fee paid under the preceding paragraph shall be regarded as income of the Designated Examining Body where it is paid by the person who intends to obtain a chief engineer's license for which the Designated Examining Body administers Licensing Affairs as entrusted under Article 44-2, paragraph 1, or the person who intends to take an examination for a chief electricity engineer's license for which the Designated Examining Body administers Examination Affairs, as income of the JNES where it is paid by the person who intends to undergo an examination to be conducted by the JNES under Article 52, paragraph 3 or Article 55, paragraph 4, or as national revenue where it is paid by other persons.

• 極端の場合として領内の凶作にも関わらず、貸付の停止を恐れた藩が農民から強制的に徴収して蔵屋敷に送って、同一年の年貢米を担保に複数の商人から融資を受ける例や、返済実績の確保を行ったために蔵屋敷に大量に米が送られているにも関わらず領内は飢饉で餓死者が出るという「飢饉移出」が発生して餓死者の発生に伴って耕作者のいない田畑が発生して更なる財政収入の悪化をもたらして更なる大名貸を依頼するという悪循環が発生した例もあった。
• There were some extreme cases such as an example that domains who were in fear of termination of loaning collected rice from farmers forcibly and sent the rice to their kurayasiki to arrange finance loans from several merchants by putting the rice as security, or another example that domains who were giving priority on repaying sent a large amount of rice to their kurayashiki even though people were dying from starvation in their territories, which created a bad circulation of more need of arranging daimyogashi because of worsened financial inflow caused by less farmers on farmland after starvation.

• 法第九百四十二条第二項の手数料は、第一項の申請書に手数料の額に相当する額の収入印紙をはって納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号。以下「情報通信技術利用法」という。）第三条第一項の規定により、同項に規定する電子情報処理組織を使用して申請をする場合において、当該申請を行ったことにより得られた納付情報により納めるときは、現金をもってすることができる。
• The fees set forth in Article 942, paragraph (2) of the Act shall be paid by attaching revenue stamps for an amount corresponding to the amount of the relevant fees to the written application set forth in paragraph (1); provided however, that when filing an application using the electronic data processing system prescribed in Article 3, paragraph (1) of the Act on Use of Information and Communications Technology in Administrative Procedure (Act No. 151 of 2002; hereinafter referred to as 'Act on Use of Information and Communications Technology'), pursuant to the provisions of the same paragraph and if the fees are paid based on the payment information acquired through the filing of said application, the fees may be paid in cash.

• 市町村は、保険給付及び保険料に関して必要があると認めるときは、被保険者、第一号被保険者の配偶者若しくは第一号被保険者の属する世帯の世帯主その他その世帯に属する者の資産若しくは収入の状況又は被保険者に対する老齢等年金給付の支給状況につき、郵便局その他の官公署若しくは年金保険者に対し必要な文書の閲覧若しくは資料の提供を求め、又は銀行、信託会社その他の機関若しくは被保険者の雇用主その他の関係人に報告を求めることができる。
• A Municipality, when it determines it necessary with regard to an Insurance Benefit or an insurance premium, with respect to the property or income condition of said Insured Person, the spouse of said Primary Insured Person, the householder of said family where said Primary Insured Person resides, or other person who belong to said family, or with regard to the payment status of an Old Age, etc., Pension Benefit to an Insured Person, may request the submission of necessary documents or to submit other materials of a post office or other public agency, or the employer of said pension insurer, or request the submission of a report from a bank, trust company, and other institutions, or said employer of said Insured Person, or other relevant person.

• 都道府県又は特定市町 村は、地方自治法（昭和二十二年法律第六十七号）第二百二十七条の規定に基づき定期検査又は計量証明検査に係る手数料を徴収する場合においては、第二十条 第一項の規定により指定定期検査機関が行う定期検査又は第百十七条第一項の規定により指定計量証明検査機関が行う計量証明検査を受けようとする者に、条例 で定めるところにより、当該手数料を当該指定定期検査機関又は指定計量証明検査機関へ納めさせ、その収入とすることができる。
• The prefecture or the specified municipality may, when it collects fees pertaining to a periodic inspection or measurement certification inspection pursuant to the provisions of Article 227 of the Local Government Act (Act No. 67 of 1947), cause a person who intends to receive a periodic inspection performed by a designated periodic inspection body pursuant to the provisions of Article 20, paragraph 1 or a measurement certification inspection performed by a designated measurement certification inspection organization pursuant to the provisions of Article 117, paragraph 1, pursuant to the provision of the Prefectural or Municipal Ordinances, to pay said fees to said designated periodic inspection body or measurement certification inspection organization, and treat such fees as the revenue of the prefecture or the specified municipality.

• ＯＣＲ申請書等による申請又は申込みに係る手数料は、当該手数料の額に相当する額の収入印紙を納付書（第三十一号様式）にはつて納めなければならない。ただし、行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して当該申請又は申込みをする場合において、当該申請又は申込みを行つたことにより得られた納付情報により納めるときは、現金をもつてすることができる。
• The payment of fees pertaining to an application or request through OCR written application etc shall be made by attaching fiscal stamps corresponding to the amount of applicable fees to a payment form (Format 31). However, pursuant to the provisions of Article 3 paragraph (1) of the Act on the Use of Information and Communications Technologies for Administrative Procedures (Act No. 151 of 2002), when making the applicable application or request using an electronic data processing system pursuant to the provisions of the same Article, payment may be made in cash when making a payment using the payment information obtained through making the applicable application or request.

• 再生債務者が再生計画案の提出前二年間の途中で、給与又はこれに類する定期的な収入を得ている者でその額の変動の幅が小さいと見込まれるものに該当することとなった場合（イに掲げる区分に該当する場合を除く。）　給与又はこれに類する定期的な収入を得ている者でその額の変動の幅が小さいと見込まれるものに該当することとなった時から再生計画案を提出した時までの間の収入の合計額からこれに対する所得税等に相当する額を控除した額を一年間当たりの額に換算した額
• Where the rehabilitation debtor, at a certain time within two years prior to the submission of the proposed rehabilitation plan, has started to receive salary or earn similar regular income which is expected to fluctuate within a small range (excluding one who falls under the case set forth in (a)):　The amount obtained by deducting, from the total income earned during the period from when he/she started to receive salary or earn similar regular income which is expected to fluctuate within a small range, until the proposed rehabilitation plan was submitted, the amount of income tax, etc. imposed on such total amount, as converted into the amount per year

• 事業年度末において、未払いの拠出表明額を精算するために必要な未使用の支払金割当額は、これらの拠出表明額に関連して直接発生した支払を満足するための特別勘定に移行される。拠出表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額より少ない場合、余剰金は収入に計上される。表明額に対して行われた支払が、当該表明額を満足するための勘定に移行された支払金割当額を上回る場合、超過分は現在の支払金割当額から支払われる。
• At the end of the financial year those unspent payment appropriations which are needed to settle outstanding commitments shall be transferred to a special account to meet payments directly incurred in connection with these commitments. Should the payments made against a commitment be less than the payments appropriation transferred to the account to meet that commitment, the surplus shall be credited to income; should the payments made against a commitment exceed the payment appropriation transferred to the account to meet that commitment, the excess shall be paid from current appropriations.

• 同条第三項第二号に規定する当該事業年度の販売費、一般管理費その他の費用は、外国法人の当該事業年度のこれらの費用のうち、その外国法人の法第百三十八条（国内源泉所得）に規定する国内源泉所得に係る収入金額若しくは経費又は固定資産の価額その他の合理的な基準を用いてその国内において行う業務に配分されるものに限るものとし、同項第三号に規定する当該事業年度の損失は、外国法人の国内において行う業務又は国内にある資産につき生じた当該損失に限るものとする。
• of the Act:　The selling expenses, general administrative expenses, and any other expenses for the said business year prescribed in paragraph (3)(ii) of the said Article shall be limited to part of the foreign corporation's such expenses for the said business year which are allocated to its operations in Japan based on the foreign corporation's amount of revenue, or expenses pertaining to domestic source income prescribed in Article 138 (Domestic Source Income) of the Act, value of fixed assets, or any other rational standards, and the loss for the said business year prescribed in item (iii) of the said paragraph shall be limited to the loss incurred with regard to the foreign corporation's operations in Japan or assets located in Japan;

• この問題に関連して、大阪府内の法人タクシーの運転手4人が、規制緩和による過度な増車等によって収入が低下し、労働条件の悪化と交通事故の増加を招いたなどとして、増車・運賃値下げの許認可取り消しと、1人当たり約50万円の損害賠償を国に対し求める訴訟を、2005年10月に大阪地方裁判所に起こしたが、同地裁は2009年3月25日に、「規制緩和があったからといって、供給過多や極端な運転手の給与水準の低下があったとは認められない」として、訴えを棄却した。
• Related to this issue, insisting that the income has decreased, the work conditions have worsened, and the number of traffic accidents has increased due to relaxation of the taxi regulations, four taxi drivers of corporate taxi companies in Osaka Prefecture brought a lawsuit against the nation, demanding revoking the approval and license for increase in the number of taxis and for reduce in taxi fares, and demanding damages of about a half million yen per person, with the Osaka District Court in October 2005; however, the Osaka District Court dismissed the lawsuit on March 25, 2009, saying that people cannot say excess of supply and extreme decrease in drivers' income were due to the relaxation of the taxi regulations.

• その法人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその法人の国内業務につき生ずべき所得
• Where the corporation conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts:　Part of the whole income arising from the said business which should be determined as that arising from the corporation's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft;

• 政府は、この法律の施行後、新雇用保険法第三章第五節から第六節までの規定（新雇用保険法第十一条及び第十二条の規定のうち同章第五節に規定する就職促進給付、同章第五節の二に規定する教育訓練給付及び同章第六節に規定する雇用継続給付に係る部分を含む。）について、当該規定の実施状況、当該就職促進給付、当該教育訓練給付及び当該雇用継続給付の支給を受ける者の収入の状況その他社会経済情勢の推移等を勘案しつつ検討を加え、必要があると認めるときは、所要の措置を講ずるものとする。
• After the enforcement of this Act, the government shall review the provisions of Chapter III, Section 5 through Section 6 of the New Employment Insurance Act (including the portions pertaining to the employment promotion benefits prescribed by Section 5 of the same Chapter, the education and training benefits prescribed by Section 5-2 of the same Chapter and the employment continuity benefits prescribed by Section 6 of the same Chapter among the provisions of Article 11 and Article 12 of the New Employment Insurance Act) by taking into consideration of the state of enforcement of such provisions, the state of the income of the persons receiving the payment of such employment promotion benefits, such education and training benefits and such employment continuity benefits and other socioeconomic transition, etc., and take necessary measures based on the result of such review when the government finds it necessary.

• 法第七条第一項第二号及び前二号の規定を適用する場合において、国外源泉所得に係る各種所得又は国内源泉所得に係る各種所得について国内及び国外において支払われたものがあるときは、その各種所得の金額（前号後段に規定する所得については、同号後段の規定により計算した金額）に、その各種所得に係る収入金額のうちに国内で支払われた金額又は国外で支払われた金額の占める割合を乗じて計算した金額をそれぞれその各種所得の金額のうち国内の支払に係るもの又は国外の支払に係るものとみなす。
• In the case where the provisions of Article 7(1)(ii) of the Act and the preceding two items shall apply, if any of the various types of income categorized as foreign source income or various types of income categorized as domestic source income is paid in and outside Japan, respectively, the amount calculated by multiplying the amount of each type of income (in the case of the income prescribed in the second sentence of the preceding item, the amount calculated pursuant to the provision of the second sentence of the said item) by the ratio of the amount paid in Japan or amount paid outside Japan, respectively, to the amount of revenue pertaining to the said type of income, shall be deemed to be the amount of the said type of income paid in Japan or paid outside Japan, respectively.

• その個人が国内及び国外にわたつて船舶又は航空機による運送の事業を行なう場合　当該事業により生ずる所得のうち、船舶による運送の事業にあつては国内において乗船し又は船積みをした旅客又は貨物に係る収入金額を基準とし、航空機による運送の事業にあつてはその国内業務に係る収入金額又は必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該運送の事業に係る所得の発生に寄与した程度を推測するに足りる要因を基準として判定したその個人の国内業務につき生ずべき所得
• Where the individual conducts a transportation business consisting of operations both in and outside Japan by using vessels or aircrafts:　Part of the whole income arising from the said business which should be determined as that arising from the individual's domestic operations based on the revenue arising in relation to passengers or cargos taken on board in Japan in the case of the transportation business by vessel, or on the revenue arising or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the transportation business can be sufficiently estimated in the case of the transportation business by aircraft

• 再生債務者の給与又はこれに類する定期的な収入の額について、再生計画案の提出前二年間の途中で再就職その他の年収について五分の一以上の変動を生ずべき事由が生じた場合　当該事由が生じた時から再生計画案を提出した時までの間の収入の合計額からこれに対する所得税、個人の道府県民税又は都民税及び個人の市町村民税又は特別区民税並びに所得税法（昭和四十年法律第三十三号）第七十四条第二項に規定する社会保険料（ロ及びハにおいて「所得税等」という。）に相当する額を控除した額を一年間当たりの額に換算した額
• Where, with regard to the amount of the rehabilitation debtor's salary or similar regular income, reemployment or any other event that should cause a fluctuation amounting to not less than one-fifth of his/her annual income has occurred at a certain time within two years prior to the submission of the proposed rehabilitation plan:　The amount obtained by deducting, from the total income earned during the period from when such event occurred until the proposed rehabilitation plan was submitted, the amount of income tax, prefectural inhabitants tax or Tokyo inhabitants tax on individuals, and municipal inhabitants tax or special ward inhabitants tax on individuals as well as social insurance premiums prescribed in Article 74(2) of the Income Tax Act (Act No. 33 of 1965) (referred to as 'income tax, etc.' in (b) and (c)) imposed on such total amount, as converted into the amount per year

• 主務大臣は、前条第一項の主務省令で定める同項第一号に掲げる事項（以下「表示事項」という。）を表示せず、又は同項の主務省令で定める同項第二号に掲げる事項（以下「遵守事項」という。）を遵守しない指定表示事業者（中小企業基本法（昭和三十八年法律第百五十四号）第二条第五項に規定する小規模企業者その他の政令で定める者であって、その政令で定める収入金額が政令で定める要件に該当するものを除く。）があるときは、当該指定表示事業者に対し、表示事項を表示し、又は遵守事項を遵守すべき旨の勧告をすることができる。
• The competent minister may, when he/she finds that any Specified Labeling Business Operator (excluding small-sized enterprise operators prescribed in Article 2, paragraph 5 of the Small and Medium Enterprise Basic Act (Act No. 154 of 1963) and those specified by Cabinet Order, whose amount of income as specified by Cabinet Order meets the requirements specified by Cabinet Order) does not indicate the matters listed in item 1 of paragraph 1 of the preceding Article to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as 'Matters To Be Indicated') or observe the matters listed in item 2 of the said paragraph to be specified by the ordinance of the competent ministry under the said paragraph (hereinafter referred to as the 'Matters To Be Observed'), recommend the Specified Labeling Business Operator to indicate the Matters To Be Indicated or observe the Matters To Be Observed.

• 国は、当分の間、地方公共団体に対し、再生資源又は再生部品を利用することにより資源の有効な利用を促進するための施設を整備する事業で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号）第二条第一項第二号に該当するものにつき、当該地方公共団体が自ら行う場合にあってはその要する費用に充てる資金の一部を、民間事業者が行う場合にあっては当該民間事業者に対し当該地方公共団体が補助する費用に充てる資金の一部を、予算の範囲内において、無利子で貸し付けることができる。
• The State may, for the time being, provide local governments with loans without interest, within its budgetary limit, as funds to be allocated for covering the expenses to be incurred by the local governments in independently implementing projects to establish facilities for the promotion of effective utilization of resources through the use of Recyclable Resources or Reusable Parts, which fall under Article 2, paragraph 1, item 2 of the Act on Special Measures Concerning Promotion of Development of Social Infrastructure through Utilization of Income from Sales of Stock of the Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987), or as funds to be allocated for covering the expenses for subsidies to be given by the local governments to the private business operators that carry out such projects.

• 次に掲げる資産の譲渡（租税特別措置法第三十七条の十第三項又は第四項（株式等に係る譲渡所得等の課税の特例）の規定によりその額及び価額の合計額が同条第一項に規定する株式等に係る譲渡所得等に係る収入金額とみなされる金銭及び金銭以外の資産の交付の基因となつた同条第三項又は第四項各号に規定する事由に基づく同条第二項に規定する株式等についての当該金銭の額及び当該金銭以外の資産の価額に対応する権利の移転又は消滅を含む。以下この項において同じ。）により生ずる所得は、法第百六十一条第一号に規定する国内にある資産の譲渡により生ずる所得とする。
• Income arising from the transfer of the following assets (including the transfer or extinguishment of rights corresponding to the amount of money and the value of assets other than money with regard to shares, etc. prescribed in Article 37-10(2) (Special Provisions for Taxation on Capital Gains, etc. from Shares, etc.) of the Act on Special Measures Concerning Taxation, which has resulted from the event prescribed in each item of paragraph (3) or paragraph (4) of the said Article that has been the cause of the delivery of the said money and the said assets other than money in the case where the sum of the amount and value thereof shall be deemed to be the amount of revenue pertaining to capital gains, etc. from shares, etc. prescribed in paragraph (1) of the said Article pursuant to the provision of paragraph (3) or paragraph (4) of the said Article; hereinafter the same shall apply in this paragraph) shall be treated as income arising from the transfer of assets located in Japan prescribed in Article 161(i) of the Act:

• 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国法人又は外国関係法人から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deductions pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the 'remaining amount of dividend, etc. after deduction'), the said remaining amount of dividend, etc. after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.

• 前項に規定する居住者のその年の前年以前三年内の各年において、課税済配当等の額に相当する金額のうち、同項の規定による控除をしてもなお控除しきれない金額（この項の規定により前年以前の各年において控除されたものを除く。以下この項において「控除未済配当等の額」という。）がある場合には、当該控除未済配当等の額は、政令で定めるところにより、その者のその年分の特定外国子会社等又は外国関係会社から受ける配当等の額に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where the amount equivalent to the taxed amount of dividend, etc. of the resident prescribed in the preceding paragraph for each of the three years preceding the relevant year contains any amount that remains after making deduction pursuant to the provision of the said paragraph (excluding any amount deducted for each of these years pursuant to the provision of this paragraph; hereinafter referred to in this paragraph as the 'remaining amount of dividend, etc. after deduction'), the said remaining amount of dividend, etc after deduction shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the relevant year or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article.

• 法第百六十一条第一号の二に規定する政令で定める利益は、国内において同号に規定する組合契約（以下この項において「組合契約」という。）に基づいて行う事業から生ずる収入から当該収入に係る費用（同条第一号の三から第十二号までに掲げる国内源泉所得につき法第二百十二条第一項（源泉徴収義務）の規定により徴収された所得税を含む。）を控除したものについて当該組合契約を締結している組合員（当該組合契約を締結していた組合員並びに前項第三号に掲げる契約を締結している者及び当該契約を締結していた者を含む。）が当該組合契約に基づいて配分を受けるものとする。
• The profit specified by a Cabinet Order prescribed in Article 161(i)-2 of the Act shall be the revenue from a business conducted in Japan under a partnership contract prescribed in Article 161(i)-2 of the Act (hereinafter referred to as a 'partnership contract' in this paragraph), after deducting therefrom expenses pertaining to the revenue (including income tax collected pursuant to the provision of Article 212(1) (Withholding Liability) of the Act with respect to the domestic source income listed in Article 161(i)-3 to (xii) of the Act), which is distributed under the said partnership contract to the partners who hold the said partnership contract (including partners who held the said partnership contracts as well as those who hold or held the contract listed in item (iii) of the preceding paragraph).

• 前項の石綿健康被害救済基金は、次条第一項の規定により政府から交付された資金、同条第二項の規定により地方公共団体から拠出された資金、第三十五条第二項の規定により船舶所有者から徴収した一般拠出金、第三十六条の規定により厚生労働大臣から交付された金額、第四十七条第一項の規定により徴収した特別拠出金、第二十七条第一項の規定により徴収した金額及び当該石綿健康被害救済基金の運用によって生じた利子その他の収入金の合計額に相当する金額からこの法律の規定により機構が行う業務の事務の執行に要する費用に相当する金額を控除した金額をもって充てるものとする。
• The Asbestos Health Damage Relief Foundation set forth in the previous paragraph shall be appropriated the amount of money obtained by deducting the amount of money corresponding to the expense required for execution of the affairs performed by the Agency pursuant to the provisions of this Act from the amount of money corresponding to the combined total amount of the fund granted from the government pursuant to the provision of Paragraph 1 of the next article; the fund contributed from local governments pursuant to the provision of Paragraph 2 of the same article; the general contributions collected from ship owners pursuant to the provision of Paragraph 2, Article 35; the amount of money delivered from the Minister of Health, Labour and Welfare pursuant to the provision of Article 36; the special contributions collected pursuant to the provision of Paragraph 1, Article 47; the amount of money collected pursuant to the provision of Paragraph 1, Article 27; and the interests and other incomes accruing from the utilization of the said Asbestos Health Damage Relief Foundation.

• 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。
• 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.

• その法人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得
• Where the corporation conducts any business (including an act conducted as a part of a business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items:　Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, and vice versa, or which should be determined as that arising from the domestic operations based on the revenue arising from or expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated.

• その個人が国内及び国外にわたつて前各号に該当しない事業（事業に係る行為を含む。）を行なう場合　当該事業により生ずる所得のうち、当該事業に係る業務を国内業務と国外業務とに区分し、これらの業務をそれぞれ独立の事業者が行ない、かつ、これらの事業者の間において通常の取引の条件に従つて取引が行なわれたものとした場合にその国内業務につき生ずべき所得又はその国内業務に係る収入金額若しくは必要経費、その国内業務の用に供する固定資産の価額その他その国内業務が当該事業に係る所得の発生に寄与した程度を推測するに足りる要因を勘案して判定したその国内業務につき生ずべき所得
• Where the individual conducts any business (including an act conducted as a part of some other business) that consists of operations both in and outside Japan and falls under none of the categories listed in the preceding items:　Part of the whole income arising from the said business which should have arisen from the domestic operations if the operations performed in the course of conducting the said business were divided into domestic operations and overseas operations, and these operations were performed by different independent business operators, and transactions were then made between these operators under ordinary trade terms, or which should be determined as that arising from the domestic operations based on the revenue arising from or necessary expenses incurred in relation to the domestic operations, the value of the fixed assets used for the domestic operations, or any other factor by which the degree of contribution of the domestic operations to the generation of the income of the said business can be sufficiently estimated

• 法第四十条の四第一項又は法第四十条の五第一項若しくは第二項の規定の適用を受ける居住者の所得税法第九十五条第一項に規定する控除限度額を計算する場合における所得税法施行令第二百二十二条の規定の適用については、法第四十条の四第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額は同令第二百二十二条第三項に規定する国内源泉所得に含まれるものとし、法第四十条の五第一項又は第二項の規定の適用を受ける特定外国子会社等又は外国関係会社から受ける同条第一項に規定する配当等の額に係る配当所得の金額はこれらの規定を適用しないで計算した当該配当所得の金額によるものとする。
• With respect to the application of the provisions of Article 222 of the Order for Enforcement of the Income Tax Act when calculating the maximum amount of deduction prescribed in Article 95, paragraph (1) of the Income Tax Act for a resident subject to the provisions of Article 40-4, paragraph (1) of the Act or Article 40-5, paragraph (1) or paragraph (2) of the Act, the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be included in the domestic source income prescribed in Article 222, paragraph (3) of said Order, and the amount of dividend income from a dividend, etc. prescribed in Article 40-5, paragraph (1) to be received from a specified foreign subsidiary, etc. or an affiliated foreign company subject to the provisions of Article 40-5, paragraph (1) or paragraph (2) of the Act shall be the amount of said dividend income calculated without applying these provisions.

• 貸金業者は、前二項の規定による調査をしなければならない場合において、当該個人顧客に係る第五項に規定する極度方式個人顧客合算額が百万円を超えるときは、当該調査を行うに際し、当該個人顧客から源泉徴収票その他の当該個人顧客の収入又は収益その他の資力を明らかにする事項を記載し、又は記録した書面又は電磁的記録として内閣府令で定めるものの提出又は提供を受けなければならない。ただし、貸金業者が既に当該個人顧客の源泉徴収票その他の当該個人顧客の収入又は収益その他の資力を明らかにする事項を記載し、又は記録した書面又は電磁的記録として内閣府令で定めるものの提出又は提供を受けている場合は、この限りでない。
• A Money Lender shall, in cases where he/she must carry out an investigation under the provisions of the preceding two paragraphs and when the Total Borrowings of an Individual Customer under a Revolving Credit Loan prescribed in paragraph (5) pertaining to the Individual Customer exceed one million yen, have the Individual Customer submit or provide a Withholding Record or other documents or Electromagnetic Records containing or in which are recorded matters that disclose the income or profits or other financial resources of the Individual Customer as specified by a Cabinet Office Ordinance in carrying out the investigation; provided, however, that, this shall not apply to cases where the Money Lender has already received a Withholding Record or other documents or Electromagnetic Records containing or in which are recorded matters that disclose the income or profits or other financial resources of the Individual Customer as specified by a Cabinet Office Ordinance that have been submitted or provided by the Individual Customer.

• 政府は、この法律の施行後、新船員保険法第三十三条ノ十五ノ二、第三十三条ノ十五ノ三、第三十三条ノ十六ノ四及び第三十四条から第三十八条までの規定（新船員保険法第二十六条及び第二十七条の規定のうち新船員保険法第三十三条ノ十五ノ二に規定する就業促進手当、新船員保険法第三十三条ノ十六ノ四に規定する教育訓練給付及び新船員保険法第三十四条から第三十八条までに規定する雇用継続給付に係る部分を含む。）について、当該規定の実施状況、当該就業促進手当、当該教育訓練給付及び当該雇用継続給付の支給を受ける者の収入の状況その他社会経済情勢の推移等を勘案しつつ検討を加え、必要があると認めるときは、所要の措置を講ずるものとする。
• After the enforcement of this Act, the government shall review the provisions of Article 33-15-2, Article 33-15-3, Article 33-16-4 and Article 34 through Article 38 of the New Mariners' Insurance Act (including the portions pertaining to the employment promotion benefits prescribed by Article 33-15-2 of the New Mariners' Insurance Act, the education and training benefits prescribed by Article 33-16-4 of the New Mariners' Insurance Act and the employment continuity benefits prescribed by Article 34 to Article 38 inclusive of the New Mariners' Insurance Act among the provisions of Article 26 and Article 27 of the New Mariners' Insurance Act) by taking into consideration of the state of enforcement of such provisions, the state of the income of the persons receiving the payment of such employment promotion benefits, such education and training benefits and such employment continuity benefits and other socioeconomic transition, etc., and take necessary measures based on the result of such review when the government finds it necessary.

• 外国法人が分離振替国債を有する事業年度において、当該事業年度の所得の金額の計算上損金の額に算入すべき金額のうちに法人税法第二十二条第三項第二号に規定する販売費、一般管理費その他の費用で分離振替国債の保有又は譲渡に係る所得を生ずべき業務と当該所得以外の所得を生ずべき業務との双方に関連して生じたものの額（以下この号において「共通費用の額」という。）がある場合　当該共通費用の額のうち、収入金額、資産の価額、使用人の数その他の基準のうち当該外国法人の行う業務の内容及び費用の性質に照らして合理的と認められる基準により当該分離振替国債の保有又は譲渡に係る所得の金額の計算上の損金の額として配分される費用の額に相当する金額
• Where, in a business year when a foreign corporation holds book-entry national bonds in separate trading, the amount that should be included in deductible expenses for calculating the amount of income for the relevant business year contains the amount of selling expenses, general administrative expenses and any other expenses prescribed in Article 22, paragraph (3), item (ii) of the Corporation Tax Act that arose in connection with both a business that creates income for the holding or transfer of book-entry national bonds in separate trading and a business that creates income other than said income (hereinafter referred to as the 'amount of common expenses' in this item):　The amount equivalent to the part of said amount of common expenses that is to be appropriated as deductible expenses for calculating the amount of income for the holding or transfer of said book-entry national bonds in separate trading, based on the amount of revenue, asset value, the number of employees, and any other standards that are deemed to be rational in light of the details of the business conducted by said foreign corporation and the nature of the expenses.

• 前項に規定する「個人過剰貸付契約」とは、個人顧客を相手方とする貸付けに係る契約（住宅資金貸付契約その他の内閣府令で定める契約（以下「住宅資金貸付契約等」という。）及び極度方式貸付けに係る契約を除く。）で、当該貸付けに係る契約を締結することにより、当該個人顧客に係る個人顧客合算額（住宅資金貸付契約等に係る貸付けの残高を除く。）が当該個人顧客に係る基準額（その年間の給与及びこれに類する定期的な収入の金額として内閣府令で定めるものを合算した額に三分の一を乗じて得た額をいう。次条第五項において同じ。）を超えることとなるもの（当該個人顧客の利益の保護に支障を生ずることがない契約として内閣府令で定めるものを除く。）をいう。
• An 'Excessive Loan Contract for an Individual Customer' as provided in the preceding paragraph means a loan contract concluded with an Individual Customer (excluding Home Loan Contracts and other contracts specified by a Cabinet Office Ordinance (hereinafter collectively referred to as 'Home Loan Contracts, etc.') and contracts for Revolving Credit Loans), under which the Total Borrowings of an Individual Customer pertaining to said Individual Customer (excluding the outstanding balance pertaining to a Home Loan Contract, etc.) exceed the Base Amount (meaning the amount obtained by dividing the total amount of said Individual Customer's annual salary and other regular income similar thereto as specified by a Cabinet Office Ordinance by three; the same shall apply in paragraph (5) of the following Article) (excluding contracts specified by a Cabinet Office Ordinance as those that will not hinder the protection of the Individual Customer's interests).

• 石綿による健康被害の救済に関する法律（平成十八年法律第四号）の規定による第一項一般拠出金の徴収に関する政府の経理は、当分の間、第一条の規定にかかわらず、この会計において行うものとする。この場合において、第六条中「並びに附属雑収入」とあるのは「、石綿による健康被害の救済に関する法律（平成十八年法律第四号）第三十四条の規定に基づく一般会計からの受入金、同法第三十五条第一項の一般拠出金（以下この条において「一般拠出金」という。）並びに附属雑収入」と、「、労働保険料の徴収及び」とあるのは「、一般拠出金の返還金、同法第三十六条の規定による独立行政法人環境再生保全機構への交付金、労働保険料及び一般拠出金の徴収並びに」とする。
• The accounting of the government concerning the collection of the Paragraph 1 general contributions pursuant to the provisions of the Act on Asbestos Health Damage Relief (Act No.4 of 2006) shall be performed in the labor insurance special account, notwithstanding the provisions of Article 1 for the time being. In such case, the term "and subsidiary miscellaneous income" in Article 6 shall be changed to read ", the money received from the general account based on the provisions of Article 34 of the Act on Asbestos Health Damage Relief (Act No.4 of 2006), the general contributions set forth in Paragraph 1, Article 35 of the same Act (hereinafter referred to as "general contributions" in this article), and subsidiary miscellaneous income;" and the term ", the collection of labor insurance premiums and," to read ", the returned money of general contributions, the grant to the Incorporated Administrative Agency, Environmental Restoration and Conservation Agency of Japan, labor insurance premiums and the collection of general contributions, and."

• 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。
• 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.

• 卸売業　前二年内事業年度のうちいずれかの事業年度の棚卸資産の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は前二年内事業年度のうちいずれかの事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for any of the business years within the preceding two years (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 卸売業　当該国外債発行事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。（１）において同じ。）の販売に係る収入金額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「販売取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該国外債発行事業年度において取得した棚卸資産の取得価額（棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。（１）において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; the same shall apply in 1.) for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in 1.), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the business year in which the foreign private bonds were issued (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in 1.), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 法第六十八条の八十八第二項第一号ハに規定する政令で定める通常の利益率は、国外関連取引に係る棚卸資産と同種又は類似の棚卸資産を、購入（非関連者からの購入に限る。）、製造その他の行為により取得した者（以下この項及び次項第三号において「販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該原価の額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。
• The normal profit margin specified by Cabinet Order prescribed in Article 68-88, paragraph (2), item (i), (c) of the Act shall be the ratio of the amount of gross profits gained by a person who acquired the same or similar inventory assets as those for a transaction with a foreign affiliated person through the purchase (limited to a purchase from a non-affiliated person), manufacture or any other acts (hereinafter such person shall be referred to as a 'seller' in this paragraph and item (iii) of the following paragraph) through a transaction to sell said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of said inventory assets for a comparable transaction from the total revenue arising from the sale of said inventory assets for a comparable transaction) against the sum of said costs; provided, however, that where functions performed by the selling side or any other matters differ between a comparable transaction and said transaction with a foreign affiliated person, such normal profit margin shall be the ratio after making a necessary adjustment for the differences in ratios caused by such disparity.

• 貸金業者は、前項の場合において、次の各号に掲げる場合のいずれかに該当するときは、第一項の規定による調査を行うに際し、資金需要者である個人の顧客（以下この節において「個人顧客」という。）から源泉徴収票（所得税法（昭和四十年法律第三十三号）第二百二十六条第一項に規定する源泉徴収票をいう。以下この項及び第十三条の三第三項において同じ。）その他の当該個人顧客の収入又は収益その他の資力を明らかにする事項を記載し、又は記録した書面又は電磁的記録として内閣府令で定めるものの提出又は提供を受けなければならない。ただし、貸金業者が既に当該個人顧客の源泉徴収票その他の当該個人顧客の収入又は収益その他の資力を明らかにする事項を記載し、又は記録した書面又は電磁的記録として内閣府令で定めるものの提出又は提供を受けている場合は、この限りでない。
• In the case referred to in the preceding paragraph and in the cases where any of the following items apply, a Money Lender shall, when conducting an investigation under the provisions of paragraph (1), have the Individual Customer submit or provide Withholding Records (meaning withholding records as provided in Article 226, paragraph (1) of the Income Tax Act (Act No. 33 of 1965); hereinafter the same shall apply in this paragraph and Article 13-3, paragraph (3)) or other documents or Electromagnetic Records containing or in which are recorded the matters that disclose the income or profits or other financial resources of an individual customer who is a person seeking funds (hereinafter referred to as an 'Individual Customer' in this Section) as specified by a Cabinet Office Ordinance and that have been submitted or provided by the Individual Customer; provided, however, that this shall not apply if the Money Lender has already received the Individual Customer's Withholding Records or other documents or Electromagnetic Records containing or in which are recorded the matters that disclose the income or profits or other financial resources of the Individual Customer as specified by a Cabinet Office Ordinance:

• 法第六十八条の八十八第六項第一号に規定する売上総利益率又はこれに準ずる割合として政令で定める割合は、同号に規定する同種の事業を営む法人で事業規模その他の事業の内容が類似するものの同号の国外関連取引が行われた日を含む事業年度又はこれに準ずる期間内の当該事業に係る売上総利益の額（当該事業年度又はこれに準ずる期間内の棚卸資産の販売による収入金額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、当該事業に係る収入金額の合計額。以下この項において「総収入金額」という。）から当該棚卸資産の原価の額の合計額（当該事業が棚卸資産の販売に係る事業以外の事業である場合には、これに準ずる原価の額又は費用の額の合計額。以下この項において「総原価の額」という。）を控除した金額をいう。）の総収入金額又は総原価の額に対する割合とする。
• The gross profit margin prescribed in Article 68-88, paragraph (6), item (i) of the Act or any other ratio specified by Cabinet Order as a ratio equivalent thereto shall be the ratio of the amount of gross profits gained by a corporation which is engaged in the same type of business and whose size and other details are similar as prescribed in said item through said business for a business year including the day on which a transaction with a foreign affiliated person set forth in said item was conducted or for any other period equivalent thereto (such amount of gross profits shall mean the amount obtained by deducting the sum of the costs of inventory assets for the relevant business year or any other period equivalent thereto (where said business is other than that pertaining to the sale of inventory assets, the sum of equivalent costs or expenses; hereinafter referred to as the 'amount of gross costs' in this paragraph) from the total revenue arising from the sale of said inventory assets (where said business is other than that pertaining to the sale of inventory assets, the total revenue from said business; hereinafter referred to as the 'amount of gross revenue' in this paragraph)) against the amount of gross revenue or gross costs.

• 前編第五章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百二十条第三項第三号（確定所得申告）中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたつて業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第四項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第百四十三条（青色申告）中「業務を行なう」とあるのは「業務を国内において行う」と、第百四十四条（青色申告の承認の申請）及び第百四十七条（青色申告の承認があつたものとみなす場合）中「業務を開始した」とあるのは「業務を国内において開始した」と読み替えるものとする。
• The provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) shall apply mutatis mutandis to the filing of a return, payment and refund of income tax in the case of comprehensive taxation on nonresidents. In this case, in Article 120(3)(iii) (Final Income Tax Return), the term 'resident' shall be deemed to be replaced with 'nonresident, or a nonresident who performs operations both in and outside Japan,' and the term 'withholding records' shall be deemed to be replaced with 'withholding records, or detailed statements of revenue and expenditure specified by an Ordinance of the Ministry of Finance' ; in Article 120(4), the phrase 'resident who performs operations' shall be deemed to be replaced with 'nonresident who performs operations in Japan' ; in Article 143 (Blue Return), the phrase 'performs operations' shall be deemed to be replaced with 'performs operations in Japan' ; Article 144 (Application for Approval of Filing Blue Return) and Article 147 (Case of Constructive Approval of Filing Blue Return), the phrase 'commenced operations' shall be deemed to be replaced with 'commenced operations in Japan.'

• 前号に規定する所得の金額は、非永住者の国外源泉所得に係る所得で国外の支払に係るもの及び国内源泉所得に係る所得で国外の支払に係るものについてそれぞれ法第二十三条から第三十五条まで（所得の種類及び各種所得の金額）及び第六十九条（損益通算）の規定に準じて計算した各種所得の金額の合計額に相当する金額とする。この場合において、これらの所得のうちに給与所得又は退職所得があるときは、その収入金額を給与所得の金額又は退職所得の金額とみなし、山林所得、譲渡所得又は一時所得があるときは、それぞれその収入金額から法第三十二条第三項（山林所得の金額）に規定する必要経費、法第三十三条第三項（譲渡所得の金額）に規定する資産の取得費及びその資産の譲渡に要した費用の額又は法第三十四条第二項（一時所得の金額）に規定する支出した金額を控除した金額を山林所得の金額、譲渡所得の金額又は一時所得の金額とみなす。
• The amount of income prescribed in the preceding item shall be the amount equivalent to the sum of the amounts of various types of income calculated in accordance with the provisions of Article 23 to Article 35 (Types of Income and Amounts of Various Types of Income) and Article 69 (Aggregation of Profits and Losses) of the Act with regard to a non-permanent resident's income categorized as foreign source income that is paid outside Japan and income categorized as domestic source income that is paid outside Japan, respectively. In this case, if these amounts of income include employment income or retirement income, the amount of revenue concerned shall be deemed to be the amount of employment income or amount of retirement income, respectively, and if they include timber income, capital gains or occasional income, the amount calculated by deducting, from the amount of revenue concerned, the amount of necessary expenses prescribed in Article 32(3) (Amount of Timber Income) of the Act, costs for acquisition of assets prescribed in Article 33(3) (Amount of Capital Gains) of the Act and costs for transfer of the acquired assets, and the amount of expenditure prescribed in Article 34(2) (Amount of Occasional Income) of the Act, shall be deemed to be the amount of timber income, amount of capital gains or amount of occasional income, respectively.

• 国は、当分の間、都道府県（第八十四条の二第一項の規定により、都道府県が処理することとされている第七十四条第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び附則第十二項から第十四項までにおいて同じ。）に対し、第七十五条第二項の規定により国がその費用について補助することができる保護施設の修理、改造又は拡張で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号）第二条第一項第二号に該当するものにつき、都道府県以外の保護施設の設置者に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第七十五条第二項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。
• For the time being, the State may, within the scope of the budget, provide a loan without interest of an amount equivalent to the amount that the State may subsidize pursuant to the provisions of Article 75, paragraph (2) (in the case where any law or ordinance stipulates otherwise with regard to the proportion of subsidy by the State under these provisions, they shall include the provisions of said law or ordinance that stipulates otherwise; the same shall apply hereinafter) to a prefecture (in the case where the affairs under Article 74, paragraph (1), which are to be processed by a prefecture, are to be processed by a designated city, etc., pursuant to the provisions of Article 84-2, paragraph (1), this shall include said designated city, etc.; hereinafter the same shall apply in this paragraph and paragraphs (12) to (14) of the Supplementary Provisions) for the funds to be allocated to the expenses subsidized by said prefecture for the establisher of a public assistance facility other than said prefecture, with regard to a repair, renovation or expansion of a public assistance facility of which expenses may be subsidized by the State pursuant to the provisions of Article 75, paragraph (2) and which falls under Article 2, paragraph (1), item (ii) of the Act on Special Measures Concerning Promotion of Social Infrastructure Development Through Use of Proceeds from Sale of the Stock of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987).

• 卸売業　当該各事業年度の棚卸資産の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph who are related to said specified foreign subsidiary, etc.; hereinafter the same shall apply in this paragraph and the following paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount of transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent
• Wholesale business:　Where, out of the total revenue from selling inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph who are affiliated persons of the specified foreign subsidiary, etc.; hereinafter the same shall apply in this paragraph and the following paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling of inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 法第四十条の四第一項の規定によりその総収入金額に算入されることとなる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すべき金額は、居住者がその有する特定外国子会社等の株式等（当該居住者が当該特定外国子会社等に係る間接保有の株式等（同条第二項第三号に規定する間接に有するものとして政令で定める外国法人の株式の数又は出資の金額をいう。）を有する場合における当該間接保有の株式等に係る外国法人の株式等（当該居住者が有するものに限るものとし、当該居住者に係る特定外国子会社等の株式等に該当するものを除く。）を含む。以下この項において同じ。）を取得するために要した負債の利子でその年中に支払うものの額のうちその年においてその者がその有する当該特定外国子会社等の株式等を有していた期間に対応する部分の金額の合計額（当該合計額が同条第一項の規定により当該雑所得に係る収入金額とみなされる金額を超える場合には、当該収入金額とみなされる金額の合計額に相当する金額）とする。
• The amount that should be included in the necessary expenses for calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the gross revenue pursuant to the provisions of Article 40-4, paragraph (1) of the Act shall be the sum of the interest on liabilities incurred by a resident in acquiring the shares, etc. of a specified foreign subsidiary, etc. (including the shares, etc. of a foreign corporation pertaining to the shares, etc. indirectly held by said resident in the case where he/she indirectly holds the shares, etc. pertaining to said specified foreign subsidiary, etc. (such shares, etc. indirectly held shall mean the number of shares or the amount of capital contributions of a foreign corporation specified by Cabinet Order as those held indirectly as prescribed in Article 40-4, paragraph (2), item (iii) of the Act) (such shares, etc. of a specified foreign subsidiary, etc. shall be limited to those held by said resident and shall exclude those falling under the category of the shares, etc. in said resident's specified foreign subsidiary, etc.); hereinafter the same shall apply in this paragraph) which are to be paid for a period of the year during which said resident held said shares, etc. of the specified foreign subsidiary, etc. (where said sum exceeds the amount deemed to be revenue pertaining to said miscellaneous income under the provisions of paragraph (1) of said Article, such amount shall be that equivalent to the sum of the amounts deemed to be said revenue).

• 前二項の手数料は、研 究所が行う検定、変成器付電気計器検査、装置検査、第七十六条第一項、第八十一条第一項若しくは第八十九条第一項の承認、第八十三条第一項の承認の更新、 基準器検査又は特定標準器による校正等を受けようとする者の納付するものについては研究所の、機構が行う第百二十一条の二の認定、第百二十一条の四第一項 の認定の更新、第百四十三条第一項の登録、第百四十四条の二第一項の登録の更新又は特定標準器による校正等を受けようとする者の納付するものについては機 構の、日本電気計器検定所が行う検定、変成器付電気計器検査、第七十六条第一項、第八十一条第一項若しくは第八十九条第一項の承認、第八十三条第一項の承 認の更新、第九十一条第二項の検査、基準器検査又は特定標準器による校正等を受けようとする者の納付するものについては日本電気計器検定所の、指定校正機 関が行う特定標準器による校正等を受けようとする者の納付するものについては当該指定校正機関の、その他の者の納付するものについては国庫の収入とする。
• The fees set forth in the preceding two paragraphs paid by a person who intends to undergo a verification test, an inspection of an electric meter with a transformer or fitting inspection performed by the AIST, obtain an approval set forth in Article 76, paragraph 1, Article 81, paragraph 1 or Article 89, paragraph 1 from the AIST, obtain the renewal of an approval set forth in Article 83, paragraph 1 from the AIST, or undergo an inspection of verification standards or calibration, etc. using specified standard instruments performed by the AIST shall be the revenue of the AIST, those paid by a person who intends to obtain an accreditation set forth in Article 121-2 from the NITE, obtain the renewal of an accreditation set forth in Article 121-4, paragraph 1 from the NITE, obtain a registration set forth in Article 143, paragraph 1 from the NITE, obtain a renewal of registration set forth in Article 144-2, paragraph 1 from the NITE, or receive calibration, etc. using specified standard instruments performed by the NITE shall be the revenue of the NITE, those paid by a person who intends to undergo a verification test or an inspection of an electric meter with a transformer performed by Japan Electric Meters Inspection Corporation, obtain an approval set forth in Article 76, paragraph 1, Article 81, paragraph 1 or Article 89, paragraph 1 from Japan Electric Meters Inspection Corporation, obtain the renewal of an approval set forth in Article 83, paragraph 1 from Japan Electric Meters Inspection Corporation or receive an inspection set forth in Article 91 paragraph 2, an inspection of verification standards or calibration, etc. using specified standard instruments performed by Japan Electric Meters Inspection Corporation shall be the revenue of Japan Electric Meters Inspection Corporation, those paid by a person who intends to receive calibration, etc. using specified standard instruments performed by a designated calibration organization shall be the revenue of the designated calibration organization, and those paid by other persons shall be the revenue of the national treasury.

• 法第六十八条の八十八第二項第一号ロに規定する政令で定める通常の利益率は、同条第一項に規定する国外関連取引（以下この条において「国外関連取引」という。）に係る棚卸資産と同種又は類似の棚卸資産を、特殊の関係（同項に規定する特殊の関係をいう。）にない者（以下第七項までにおいて「非関連者」という。）から購入した者（以下この項及び第七項第二号において「再販売者」という。）が当該同種又は類似の棚卸資産を非関連者に対して販売した取引（以下この項において「比較対象取引」という。）に係る当該再販売者の売上総利益の額（当該比較対象取引に係る棚卸資産の販売による収入金額の合計額から当該比較対象取引に係る棚卸資産の原価の額の合計額を控除した金額をいう。）の当該収入金額の合計額に対する割合とする。ただし、比較対象取引と当該国外関連取引に係る棚卸資産の買手が当該棚卸資産を非関連者に対して販売した取引とが売手の果たす機能その他において差異がある場合には、その差異により生ずる割合の差につき必要な調整を加えた後の割合とする。
• The normal profit margin specified by Cabinet Order prescribed in Article 68-88, paragraph (2), item (i), (b) of the Act shall be the ratio of the amount of gross profits gained by a person who purchased the same or similar inventory assets as those for a transaction with a foreign affiliated person prescribed in paragraph (1) of said Article (hereinafter referred to as a 'transaction with a foreign affiliated person' in this Article) from a person with no special relationship thereto (meaning a special relationship as prescribed in said paragraph) (hereinafter a person with no special relationship to the relevant person shall be referred to as a 'non-affiliated person' through to paragraph (7) and the person who purchased such inventory assets shall be referred to as a 'reseller' in this paragraph and paragraph (7), item (ii)) through a transaction to sell said same or similar inventory assets to a non-affiliated person (hereinafter referred to as a 'comparable transaction' in this paragraph) (such gross profits shall mean the amount obtained by deducting the sum of the costs of said inventory assets for a comparable transaction from the total revenue arising from the sale of said inventory assets for a comparable transaction) against the sum of said revenue; provided, however, that where functions performed by the selling side or any other matters differ between a comparable transaction and a transaction in which the purchasing side of said inventory assets for a transaction with a foreign affiliated person sold the inventory assets to a non-affiliated person, such normal profit margin shall be the ratio after making the necessary adjustment for the differences in ratios caused by such disparity.

• 附則第四十五条の規定に基づき遺族補償年金を受けることができる遺族の範囲が改定されるまでの間、労働者の夫（婚姻の届出をしていないが、事実上婚姻関係と同様の事情にあつた者を含む。以下次項において同じ。）、父母、祖父母及び兄弟姉妹であつて、労働者の死亡の当時、その収入によつて生計を維持し、かつ、五十五歳以上六十歳未満であつたもの（労働者災害補償保険法第十六条の二第一項第四号に規定する者であつて、同法第十六条の四第一項第六号に該当しないものを除く。）は、同法第十六条の二第一項の規定にかかわらず、同法の規定による遺族補償年金を受けることができる遺族とする。この場合において、同法第十六条の四第二項中「各号の一」とあるのは「各号の一（第六号を除く。）」と、同法別表第一の遺族補償年金の項中「遺族補償年金を受けることができる遺族」とあるのは「遺族補償年金を受けることができる遺族（労働者災害補償保険法の一部を改正する法律（昭和四十年法律第百三十号）附則第四十三条第一項に規定する遺族であつて六十歳未満であるものを除く。）」とする。
• Until the scope of surviving family members eligible to receive a compensation pension for surviving family has been revised under the provision of Article 45 of the Supplementary Provisions, a worker's husband (including a person who has not made a notification of marriage but has been in a de facto marital relationship with the worker; hereinafter the same shall apply in the following paragraph), parents, grandparents and siblings who were dependent on the worker's income at the time of his/her death and were 55 or over or under 60 years of age (excluding those prescribed in Article 16-2, paragraph (1), item (iv) of the Industrial Accident Compensation Insurance Act who do not fall under Article 16-4, paragraph (1), item (vi) of said Act) shall, notwithstanding the provision of Article 16-2, paragraph (1) of said Act, be regarded as surviving family members eligible to receive a compensation pension for surviving family under the provisions of said Act. In this case, the term "any of the items of the preceding paragraph" in Article 16-4, paragraph (2) of said Act shall be deemed to be replaced with "any of the items of the preceding paragraph (excluding item (vi))," and the term "surviving family members eligible to receive a compensation pension for surviving family" in the row concerning a compensation pension for surviving family in Appended Table 1 of said Act shall be deemed to be replaced with "surviving family members eligible to receive a compensation pension for surviving family (excluding surviving family members prescribed in Article 43, paragraph (1) of the Supplementary Provisions of the Act for Partial Revision to the Industrial Accident Compensation Insurance Act (Act No. 130 of 1965) who are under 60 years of age)."

• 卸売業　当該各事業年度の棚卸資産（法人税法第二条第二十号に規定する棚卸資産をいう。以下この号において同じ。）の販売に係る収入金額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「販売取扱金額」という。）の合計額のうちに関連者（当該特定外国子会社等に係る法第四十条の四第一項各号、第六十六条の六第一項各号、第六十八条の九十第一項各号及び前項各号に掲げる者をいう。以下この項及び次項において同じ。）以外の者との間の取引に係る販売取扱金額の合計額の占める割合が百分の五十を超える場合又は当該各事業年度において取得した棚卸資産の取得価額（当該各事業年度において棚卸資産の売買の代理又は媒介に関し受け取る手数料がある場合には、その手数料を受け取る基因となつた売買の取引金額を含む。以下この号において「仕入取扱金額」という。）の合計額のうちに関連者以外の者との間の取引に係る仕入取扱金額の合計額の占める割合が百分の五十を超える場合
• Wholesale business:　Where, out of the total revenue from selling inventory assets (meaning inventory assets prescribed in Article 2, item (xx) of the Corporation Tax Act; hereinafter the same shall apply in this item) for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such revenues shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of sales transactions' in this item), the ratio of the sum of the amount of sales transactions with a person other than affiliated persons (meaning those listed in the items of Article 40-4, paragraph (1), items of Article 66-6, paragraph (1), items of Article 68-90, paragraph (1) of the Act and the items of the preceding paragraph who are affiliated persons of said specified foreign subsidiary, etc.; hereinafter the same shall apply in this paragraph and the following paragraph) exceeds 50 percent, or out of the sum of the acquisition costs for acquiring inventory assets for the relevant business year (where there are any commissions to be received for agent or intermediary services for the buying or selling inventory assets for the relevant business year, such acquisition costs shall include the amount from the transactions for which said commissions were generated; hereinafter referred to as the 'amount of purchase transactions' in this item), the ratio of the sum of the amount of purchase transactions with a person other than affiliated persons exceeds 50 percent

• 国は、当分の間、都道府県（第五十九条の四第一項の規定により、都道府県が処理することとされている第五十六条の二第一項の事務を指定都市等が処理する場合にあつては、当該指定都市等を含む。以下この項及び第七項において同じ。）に対し、第五十六条の二第三項の規定により国がその費用について補助することができる知的障害児施設等の新設等で日本電信電話株式会社の株式の売払収入の活用による社会資本の整備の促進に関する特別措置法（昭和六十二年法律第八十六号。以下「社会資本整備特別措置法」という。）第二条第一項第二号に該当するものにつき、社会福祉法第三十一条第一項の規定により設立された社会福祉法人、日本赤十字社又は公益社団法人若しくは公益財団法人に対し当該都道府県が補助する費用に充てる資金について、予算の範囲内において、第五十六条の二第三項の規定（この規定による国の補助の割合について、この規定と異なる定めをした法令の規定がある場合には、当該異なる定めをした法令の規定を含む。以下同じ。）により国が補助することができる金額に相当する金額を無利子で貸し付けることができる。
• For the time being, the national government may, within the scope of the budget, provide loans without interest to a prefectural government (including Designated Cities, etc., in the case where they handle the affairs set forth in Article 56-2 paragraph (1) that are supposed to be handled by a prefectural government pursuant to the provision of Article 59-4 paragraph (1); the same shall apply hereinafter in this paragraph and paragraph (7)), and any such loan shall be in the amount equivalent to the amount that can be subsidized by the national government pursuant to the provision of Article 56-2 paragraph (3) (including the provisions of the laws and regulations, if any, which provide for other different percentages that can be subsidized by the national government; the same shall apply hereinafter). Such loans shall be funded to be appropriated to the expenses subsidized by said prefectural government to social welfare corporations established pursuant to the provision of Article 31 paragraph (1) of the Social Welfare Act, the Japanese Red Cross Society or non-profit incorporated associations or non-profit incorporated foundations, if such subsidies from said prefectural government are granted for the expenses spent for such Construction, etc. of institutions for mentally retarded children, etc. that can be subsidized by the national government pursuant to the provision of pursuant to the provision of Article 56-2 paragraph (3) and that falls under Article 2 item (ii) paragraph (1) of the Act on Special Measures concerning Promotion of Development of Infrastructures by Utilization of Revenues from the Sale of Shares of Nippon Telegraph and Telephone Corporation (Act No. 86 of 1987) (hereinafter referred to as "Act on Special Measures concerning Infrastructure Development").

• 特定市町村について前条第二項の規定を適用する場合においては、同項第一号中「並びに前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額」とあるのは「、前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額並びに市町村相互財政安定化事業（次条第一項に規定する市町村相互財政安定化事業をいう。以下この項において同じ。）により負担する額」と、同項第二号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第三号中「収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）」とあるのは「収入した金額（市町村相互財政安定化事業により交付された額を含み、第五号の基金事業交付額及び基金事業借入金の額を除く。）」と、「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第四号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」とする。
• In a case when applying the provisions of paragraph (2) of the preceding Article to a Specified Municipality, the phrase "and the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project")" in item (i) of the same paragraph shall be deemed to be replaced with "the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project"), and the expense to be imposed by a Municipal Insured Long-Term Care Service Plan (which means a Municipal Insured Long-Term Care Service Plan as prescribed in paragraph (1) of the following Article; hereinafter the same shall apply)," the phrase "and the amount of disbursements required for repayment of Borrowings for Fund Project" in item (ii) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project, and the expense imposed by a Municipal Insured Long-Term Care Service Plan," the phrase "revenue (except for the amount of grants for a fund project and Borrowings for Fund Project as set forth in item (v))" in item (iii) of the same Article shall be deemed to be replaced with "revenue (including the amount granted by said Municipal Mutual Fiscal Stabilization Project, but except for the amount of grants to a fund project and Borrowings for Fund Project as set forth in item (v))," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" shall be deemed to be replaced with "..., the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" in item (iv) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project."

• 地方税法（昭和二十五年法律第二百二十六号）第六条の規定により、総務省令で定める地方公共団体が、承認企業立地計画に従って特定事業のための施設のうち総務省令で定めるものを同意集積区域内に設置した事業者（指定集積業種であって総務省令で定めるものに属する事業を行う者に限る。）について、当該施設の用に供する家屋若しくはその敷地である土地の取得に対する不動産取得税若しくは当該施設の用に供する家屋若しくは構築物若しくはこれらの敷地である土地に対する固定資産税を課さなかった場合又はこれらの地方税に係る不均一の課税をした場合において、これらの措置が総務省令で定める場合に該当するものと認められるときは、地方交付税法（昭和二十五年法律第二百十一号）第十四条の規定による当該地方公共団体の各年度における基準財政収入額は、同条の規定にかかわらず、当該地方公共団体の当該各年度分の減収額（固定資産税に関するこれらの措置による減収額にあっては、これらの措置がされた最初の年度以降三箇年度におけるものに限る。）のうち総務省令で定めるところにより算定した額を同条の規定による当該地方公共団体の当該各年度（これらの措置が総務省令で定める日以後において行われたときは、当該減収額について当該各年度の翌年度）における基準財政収入額となるべき額から控除した額とする。
• Where a local public entity specified by an Ordinance of the Ministry of Internal Affairs and Communications has, pursuant to the provision of Article 6 of the Local Tax Act (Act No. 226 of 1950), exempted a business operator who has established facilities for a specified business specified by an Ordinance of the Ministry of Internal Affairs and Communications in an agreed cluster zone, in accordance with the approved plan for establishing new business facilities (limited to a business operator who conducts a business in designated cluster industries specified by an Ordinance of the Ministry of Internal Affairs and Communications) from paying real property acquisition tax for acquiring houses to be used for said facilities or the site thereof or fixed asset taxes for houses or structures to be used for said facilities or the site thereof, or has imposed unequal taxation related to such local taxes, and when these measures are found to fall under cases specified by an Ordinance of the Ministry of Internal Affairs and Communications, the base amount of income of said local public entity for each fiscal year under Article 14 of the Local Allocation Tax Act (Act No. 211 of 1950) shall be the amount obtained by deducting the partial amount of income decreases of said local public entity for said each fiscal year (for decreases due to those measures concerning fixed asset tax, limited to decreases for three years after the first fiscal year in which said measures were taken), calculated as specified by an Ordinance of the Ministry of Internal Affairs and Communications, from the original base amount of income under the same Article of said local public entity for each said fiscal year (where those measures are taken on or after the date specified by an Ordinance of the Ministry of Internal Affairs and Communications, for the fiscal year following each said fiscal year in which each of the income decreases occurred), notwithstanding the provision of the same Article.

• その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国法人につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る外国関係法人（当該特定外国法人から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係法人のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国法人又は外国関係法人から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国法人又は当該外国関係法人からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign corporation related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign corporation (limited to an affiliated foreign corporation that has received, from the said specified foreign corporation, payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item (ii)), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign corporation or foreign affiliated corporation for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign corporation or the said affiliated foreign corporation pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:

• その年分以前の各年分の所得税について前条第一項の規定の適用を受ける居住者に係る特定外国子会社等につき第一号若しくは第二号に掲げる事実が生じた場合又は当該居住者に係る同条第二項第一号に規定する外国関係会社（当該特定外国子会社等から法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の支払（第二号に定める金額の同号に掲げる交付を含む。）を受けた外国関係会社のうち政令で定めるものに限る。以下この条において同じ。）につき第三号に掲げる事実が生じた場合において、これらの号に規定する金額のうちに、その者に係る課税対象留保金額から充てられたものとして政令で定めるところにより計算した金額（以下この条において「課税済配当等の額」という。）が含まれているときは、その課税済配当等の額に相当する金額は、政令で定めるところにより、その者のこれらの事実の生じた日の属する年分の特定外国子会社等又は外国関係会社から受ける剰余金の配当等の額（所得税法第二十五条第一項の規定により当該特定外国子会社等又は当該外国関係会社からの剰余金の配当等とみなされるものの金額を含む。以下この条及び次条において「配当等の額」という。）に係る配当所得の金額又は前条第一項の規定によりその総収入金額に算入されることとなる課税対象留保金額に係る雑所得の金額の計算上控除する。
• Where an event listed in item (i) or item (ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident who is subject to the provision of paragraph (1) of the preceding Article with respect to its income tax for the relevant year and each year before the relevant year, or where an event listed in item (iii) has occurred with regard to an affiliated foreign company prescribed in paragraph (2)(i) of the said Article (limited to an affiliated foreign company that has received, from the said specified foreign subsidiary company, etc., payment of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such payment shall include the delivery listed in item (ii) of the amount specified in the said item), which is specified by a Cabinet Order; hereinafter the same shall apply in this Article) that is related to the said resident, if the amount prescribed in each item contains any amount calculated pursuant to the method specified by a Cabinet Order as being appropriated from the taxable retained income pertaining to the resident (such amount hereinafter referred to in this Article as 'taxed amount of dividend, etc.'), the amount equivalent to the taxed amount of dividend, etc. shall, pursuant to the provision of a Cabinet Order, be deducted when calculating the amount of dividend income pertaining to the amount of dividend of surplus, etc. to be received by the resident from the specified foreign subsidiary company, etc. or foreign affiliated company for the year that includes the day on which the relevant event has occurred (including any amount that shall be deemed to be dividend of surplus, etc. from the said specified foreign subsidiary company, etc. or the said affiliated foreign company pursuant to the provision of Article 25(1) of the Income Tax Act; hereinafter referred to in this Article and the next Article as the 'amount of dividend, etc.' ) or calculating the amount of miscellaneous income pertaining to the taxable retained income to be included in the resident's gross income pursuant to the provision of paragraph (1) of the preceding Article:

• 次に掲げる居住者に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、昭和五十三年四月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項及び次項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその者の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項及び次項において同じ。）の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。以下この項及び次項において同じ。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、その者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分のその者の雑所得の金額の計算上、総収入金額に算入する。
• Where an affiliated foreign company related to any of the following residents, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign subsidiary company, etc.'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after April 1, 1978, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph and the next paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the resident through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit; hereinafter the same shall apply in this paragraph and the next paragraph) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph and the next paragraph) (such part of eligible retained income hereinafter referred to as 'taxable retained income' in the next Article) shall be deemed to be the resident's income categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:

• 前項の手数料は、第二 十条第三項第二号若しくは第三十五条第一項第二号の認定又はその更新を受けようとする者、経済産業大臣若しくは産業保安監督部長が行う製造保安責任者試験 を受けようとする者、経済産業大臣若しくは産業保安監督部長が行う製造保安責任者免状の交付又は再交付を受けようとする者及び経済産業大臣若しくは産業保 安監督部長が行う容器検査、容器再検査、附属品検査、附属品再検査、特定設備検査、指定設備の認定、容器検査所の登録若しくは第四十九条の五第一項、第四 十九条の三十一第一項、第五十六条の六の二第一項若しくは第五十六条の六の二十二第一項の登録若しくはそれらの更新を受けようとする者、第四十九条の十五 （第四十九条の三十一第二項において準用する場合を含む。）若しくは第五十六条の六の十二（第五十六条の六の二十二第二項において準用する場合を含む。） の登録証の再交付を受けようとする者、経済産業大臣若しくは産業保安監督部長に対し容器等製造業者登録簿等の謄本の交付若しくは容器等製造業者登録簿等の 閲覧を請求しようとする者、第四十九条の二十一第一項若しくは第四十九条の三十三第一項の承認を受けようとする者、特定設備検査合格証若しくは指定設備認 定証の再交付を受けようとする者又は特定設備基準適合証の交付若しくは再交付を受けようとする者並びに経済産業大臣若しくは産業保安監督部長が行う第五十 四条第二項の規定による刻印等を受けようとする者の納付するものについては国庫の、協会がその試験事務の全部を行う製造保安責任者試験を受けようとする者 の納付するものについては協会の、指定試験機関がその試験事務の全部を行う製造保安責任者試験を受けようとする者の納付するものについては当該指定試験機 関の収入とする。
• The fees referred to in the preceding paragraph shall be considered as incomes of The National Treasury for fees payable by those applying for accreditation under item (ii) of paragraph (3) of Article 20 or item (ii) of paragraph (1) of Article 35 or its renewal, those applying for the Production Safety Management Examination conducted by the Minister of METI or the General Manager of Industrial Safety Management Division, those applying for the issue or reissuance of a Production Safety Management Certificate by the Minister of METI or the General Manager of Industrial Safety Management Division, those applying for container inspection, container reinspection, accessory inspection, accessory reinspection, Designated Equipment Inspection, accreditation of Specified Equipment, registration of a container reinspection station or registration under paragraph (1) of Article 49-5, paragraph (1) of Article 49-31, paragraph (1) of Article 56-6-2 or paragraph (1) of Article 56-6-22 or its renewal, those applying for the reissuance of a registration certificate under Article 49-15 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 49-31) or Article 56-6-12 (including the cases where applied mutatis mutandis pursuant to paragraph (2) of Article 56-6-22), those applying for the issuance of an authenticated copy of or to peruse the Registry of Manufacturers of Containers, etc. or other registries to the Minister of METI or the General Manager of Industrial Safety Management Division or those applying for approval under paragraph (1) of Article 49-21 or paragraph (1) of Article 49-33, those applying for the reissuance of a Designated Equipment Inspection Certificate or a Specified Equipment Accreditation Certificate or those applying for the issue or reissuance of a Designated Equipment Standards Conformity Certificate and those applying for the stamping or marking plate to be conducted by the Minister of METI or the General Manager of Industrial Safety Management Division under the provision of paragraph (2) of Article 54; The Institute for fees payable by those applying for the Production Safety Management Examination of which the examination service is wholly conducted by the Institute; A Designated Examining Body for fees payable by those applying for the Production Safety Management Examination of which the examination service is wholly conducted by such Designated Examining Body.

• 特殊関係株主等（特定株主等に該当する者並びにこれらの者と政令で定める特殊の関係のある個人及び法人をいう。以下この款において同じ。）と特殊関係内国法人との間に当該特殊関係株主等が当該特殊関係内国法人の発行済株式又は出資（自己が有する自己の株式又は出資を除く。以下この項及び次項において「発行済株式等」という。）の総数又は総額の百分の八十以上の数又は金額の株式等（株式又は出資をいう。以下この項及び次項において同じ。）を間接に保有する関係として政令で定める関係（次項において「特定関係」という。）がある場合において、当該特殊関係株主等と特殊関係内国法人との間に発行済株式等の保有を通じて介在するものとして政令で定める外国法人（以下この款において「外国関係法人」という。）のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係法人に該当するもの（以下この款において「特定外国法人」という。）が、平成十九年十月一日以後に開始する各事業年度（第二条第二項第十九号に規定する事業年度をいう。以下この条において同じ。）において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有するときは、その適用対象留保金額のうち当該特殊関係株主等である居住者の有する当該特定外国法人の直接及び間接保有の株式等の数に対応するものとしてその株式等の請求権（剰余金の配当等、財産の分配その他の経済的な利益の給付を請求する権利をいう。）の内容を勘案して政令で定めるところにより計算した金額（次条において「課税対象留保金額」という。）に相当する金額は、当該特殊関係株主等である居住者の雑所得に係る収入金額とみなして当該各事業年度終了の日の翌日から二月を経過する日の属する年分の当該居住者の雑所得の金額の計算上、総収入金額に算入する。
• Where, between a specially-related shareholder, etc. (meaning a person who falls under the category of specified shareholder, etc. as well as an individual and a corporation having a special relationship therewith as specified by a Cabinet Order; hereinafter the same shall apply in this Subsection) and a specially-related domestic corporation, there is a relationship specified by a Cabinet Order as a relationship whereby the said specially-related shareholder, etc. indirectly holds shares, etc. (meaning shares or capital contributions; hereinafter the same shall apply in this paragraph and the next paragraph) that accounts for 80 percent or more of the total number or total amount of issued shares of or capital contributions to the said specially-related domestic corporation (excluding the shares or capital contributions held by the corporation; hereinafter referred to in this paragraph and the next paragraph as 'issued shares, etc.') (such relationship referred to in the next paragraph as a 'specified relationship'), and a foreign corporation specified by a Cabinet Order as acting as an intermediary between the said specially-related shareholder, etc. and the said specially-related domestic corporation by way of the holding of the issued shares, etc. (hereinafter referred to in this Subsection as an 'affiliated foreign corporation'), which falls under the category of affiliated foreign corporation specified by a Cabinet Order as a corporation whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a 'specified foreign corporation'), in each business year (meaning a business year prescribed in Article 2(2)(xix); hereinafter the same shall apply in this Article) beginning on or after October 1, 2007, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as 'dividend of surplus, etc.') (such adjusted amount hereinafter referred to in this Article as 'eligible retained income'), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign corporation held by the resident who is the said specially-related shareholder, etc. through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim to demand dividend of surplus, etc., distribution of property and any other economic benefit) vested in such shares, etc. (such part of eligible retained income referred to in the next Article as 'taxable retained income') shall be deemed to be the income of the resident who is the said specially-related shareholder, etc. categorized as miscellaneous income, and included in his/her gross income in the calculation of the amount of his/her miscellaneous income for the year that includes the day on which two months have elapsed since the day following the last day of the relevant business year: