支出: 314 Terms and Phrases
- 支出
- expenditure
- expenses
- disbursement
- outlay
- spending
- expenditure:
- Money Out
- 支出額
- expenditures or disbursements
- 間接支出
- indirect expenditure
- 財政支出
- government spending
- government expenditure
- 資本支出
- capital outlay
- capital spending
- capital expenditure
- 公共支出
- public expenditure
- public outlay
- public spending
- 国防支出
- defense outlay
- defense spending
- 消費支出
- consumer spending
- consumption expenditure
- Consumption Expenditures
- 支出する
- expend
- disburse
- pay out
- 投資支出
- investment spending
- investment expenditure
- 政府支出
- government expenditure
- government spending
- 軍事支出
- military spending
- military expenditure
- 支出許可
- Authorization of Payment
- 気管支出血
- bronchial hemorrhage
- 優先支出法
- ceiling allocation
- priority of use method
- 国内総支出
- gross domestic expenditure
- GDE (= GDP) Gross Domestic Expenditure
- 国民総支出
- gross national expenditure
- GNE
- GNE (=GNP)
- 支出予算額
- the amount of the budgeted expenditure;
- 過度な支出
- immoderate spending
- 支出の散財
- a splurge of spending
- 支出接近法
- expenditure approach
- 国民支出課
- National Expenditure Division
- 身替り支出法
- Alternative Costs Avoided Method
- alternative cost method
- 個人消費支出
- personal consumption expenditure
- 支出予算現額
- the actual budget for the expenditure;
- 支出決定済額
- the determined amount of the expenditure;
- 収入支出予算
- Income and expenditure budgets
- 実質消費支出
- Real Consumption Expenditures
- 名目国内総支出
- Gross Domestic Expenditure at Current Prices (i.e. Nominal GDP)
- 実質国内総支出
- Gross Domestic Expenditure at Constant Prices (i.e. Real GDP)
- 非良心的な支出
- unconscionable spending
- 莫大な財政支出
- huge government spending
- エネルギー支出
- energy expenditure
- 資金支出の目的
- the objective of the commitment.
- 支出金額と通貨
- the amount to pay and the currency
- 支出情報開示室
- Political Funds Expenditure Information Disclosure Office
- 六 予算外ノ支出
- 6) Extrabudgetary expenditures
- 身替建設費支出法
- alternative cost method
- 身替り妥当支出法
- Alternative Costs Justifiable Expenditures Method
- alternative justifiable cost method
- 身替り支出比較法
- alternative costs comparison method
- 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.
- 政府最終消費支出
- government consumption
- 民間最終消費支出
- private consumption; Private final consumption expenditure
- 収益的収入及び支出
- operating revenue and expenditure
- 資本的収入及び支出
- capital revenue and expeinditure
- 財政支出決定の許可
- Authorization of Financial Commitment
- 分離費用身替り支出法
- Separable Costs Alternative Costs Avoided Method
- 収入と支出を合わせる
- make (both) ends meet
- make ends meet
- 支出認識用会計ルール
- expenditure recognition accounting rule
- 収入と支出のギャップ
- gap between income and outgo
- 彼は支出を計算した。
- He calculated the expenses.
- 公共支出の間接的影響
- any indirect effect of public expenditure
- 収入に対する支出の超過
- an excess of expenditures over revenues
- 資産と支出を管理する人
- someone who controls resources and expenditures
- 分離費用身替り妥当支出法
- Separable Alternative Costs Justifiable Expenditures Method
- allocation
- separable cost consideration method
- 政府は支出から手を引いた
- The government pulled the plug on spending
- 支出義務が生じる条件の検証
- verify the conditions under which payment falls due.
- 支出要求書が整っていること
- the requisition is in order; and
- 母は毎月の支出を計算した。
- Mother calculated her monthly expenses.
- 支出に関して厳重に監視される
- kept a close watch on expenditures
- 支出は合計20万円になった。
- The expenditure totaled 200,000 yen.
- 収入を超過して支出をするな。
- Never spend in excess of your income.
- 彼女は支出を徐々に削減した。
- She pared down her expenditures.
- 長期的な資産改良のための支出
- the cost of long-term improvements
- 選択された勘定科目からの支出
- Money out of selected accounts goes to
- 身替り妥当支出法〔費用振分け〕
- alternative justifiable expenditure method
- 財政的に安定するための支出の軽減
- the reduction of expenditures in order to become financially stable
- 支出金額の予定及び後見の事務の費用
- Expenditure Estimation and Expenses of Affairs of Guardianship
- 納税者は財政支出の抑制を望んでいる
- taxpayers want a hold-down on government spending
- 政府の支出は少し放漫に流れている。
- Government spending is getting a little out of hand.
- 支出を制限して、無駄を省く質素な人
- a frugal person who limits spending and avoids waste
- 学校は政府支出削減で最も被害を受けた
- schools were the worst hit by government spending cuts
- 納税者は政府支出の無駄に怒っている。
- Taxpayers are angry about wasteful government spending.
- 家計消費支出 (全国勤労者世帯、名目)
- Family Expenditure
- 最近会社はこの様な支出を正当化できる。
- Now the company can justify such expenditure.
- 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.
- 今月は支出を切りつめなければならない。
- I have to reduce my expenses this month.
- 支出はデラが計算した以上にありました。
- Expenses had been greater than she had calculated.
- 著作権等の保護に関する事業等のための支出
- Expenditures for business activities, etc. in connection with the protection of copyrights, etc.
- 呉服橋の新邸も上杉家から支出されている。
- The new residence in Gofukubashi was also paid for by the Uesugi family.
- 新しい法律は、支出に歯止めをかけるはずだ
- new legislation will put the brakes on spending
- 個人支出の中には税金控除できるものもある
- some personal expenses are tax deductible
- 私は今月支出をきりつめなくてはならない。
- I have to reduce my expenses this month.
- ひいきまたは威力の見返りに不正支出をする
- make illegal payments to in exchange for favors or influence
- 全国小売酒販組合中央会年金資金不正支出事件
- The incident of illegal payments of pension by the Central Committee of Japan Retail Liquor Shops Association.
- 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.
- 支出を費用よりもむしろ固定資産として考える
- consider expenditures as capital assets rather than expenses
- 囚人の死を監獄費支出の減少として奨励させた。
- This proposal was put into practice based on the concept that deaths of prisoners help reduce expenses of the prison.
- 下院議員は支出に歯止めをかけると言いました。
- The Representative said he will put a brake on spending.
- 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.
- 日本の企業はいま投資支出計画を削減している。
- Japanese corporations are slashing their capital spending programs.
- 彼らは臨時支出の計画を立てなければならなかった
- they had to plan for contingent expenses
- 五万ユーロを超える職員の福利厚生への支出の提案
- proposals for expenditure on staff amenities in excess of 50,000 Euros;
- 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.
- 支出というものはいつだってそういうものでした。
- They always are.
- 支出を浪費と間違えるような、基本的な誤りを犯した
- committed the fundamental error of confusing spending with extravagance
- 我々は支出を削減するあらゆる可能な方法を探った。
- We explored all possible ways of cutting expenditures.
- うち450万円が政府の一般会計から支出されていた。
- Of this twenty five million yen, four million five hundred thousand yen was paid out of the government's general account.
- 7月17日には、1千万円余の予備費支出を閣議決定。
- On July 17, the use of over 10 million yen from a reserve fund was approved in the cabinet meeting.
- 前各号に掲げる財産を支出することにより取得した財産
- Property obtained by disbursing property set forth in each of the preceding items
- 他人の支出や負債を、自分自身のものとして引き受ける
- take on as one's own the expenses or debts of another person
- 支出が予算に適合しているか否かについて決定すること。
- determine whether expenditures are in conformity with the budget; and
- 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
- 財政支出を決定する際には必ず勘定吟味役の賛同を要した。
- Any financial expenditure had to be supported by the Kanjoginmiyaku officers.
- 支出または個人の行動を管理するか、コントロールするさま
- regulating or controlling expenditure or personal behavior
- 具体的な予算項目名に基づく支出記録と運営会計計画の策定
- recording of expenditure under a specific nomenclature of budgetary items and drawing up an operating accounting plan.
- 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.
- 提案された資金支出が予算の該当する項目の限度内であること
- the proposed commitment is within the limits of the appropriate chapter of the budget.
- それぞれ都に入ってくる税とその支出についての計算を行った。
- Each person at the post calculated the tax coming into the capital and the amount spent.
- この規則において、「支出」とは、拠出表明額と支払額を含む。
- In these Regulations, the term ‘expenditure’ shall cover commitments and payments.
- 支出許可は、裏付け書類の提示を条件とし、以下のことを行う。
- The authorization of a payment is subject to the presentation of supporting documents and is intended to:
- 労働費に大きな支出が必要であるのに、資本はそれほど必要ない
- requiring a large expenditure of labor but not much capital
- 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.
- 米国連邦の官僚で、支出を監督し政府に対する請求の支払いをする
- a United States federal official who supervises expenditures and settles claims against the government
- 過度の強調を支出の規制に置くと考えられている会計士または官僚
- an accountant or bureaucrat who is believed to place undue emphasis on the control of expenditures
- 国際収支の一部で商品やサービスの輸出入と移転支出の記録のこと
- that part of the balance of payments recording a nation's exports and imports of goods and services and transfer payments
- これからの支出計画の概要で各支出にどう対応するかの提案も含む
- a summary of intended expenditures along with proposals for how to meet them
- EU予算支出を伴うプログラムの評価手引書(事後評価及び中間報告)
- Evaluation EU Expenditure Programs: A Guide … Ex post and Intermediate Evaluation
- さらに、西南戦争による支出費用の調達とその後の財政運営に携わった。
- Moreover, he was engaged in raising expenses due to the Seinan War and in the financial administration afterwards.
- 寛文年間に役料として支出された総額は18万俵であったとされている。
- The total expenditure spent as yakuryo in the Kanbun era was said to be 180,000 hyo.
- 京都市の予算から運行補助のために約5,000万円が支出されている。
- Kyoto City provides about 50 million yen in subsidies to cover part of the operating costs.
- 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)
- その支出を下げようとしている会社への労働組合によってなされる値引き
- a concession made by a labor union to a company that is trying to lower its expenditures
- 事前評価:EU予算支出を伴うプログラムの企画・立案に関する実務手引書
- Ex Ante Evaluation: A Practical Guide for Preparing Proposals for Expenditure Programs
- 同じ標題による、繰越金を含む当年に利用可能な割当額及び当年の予想支出
- under the same headings, the appropriations available for the current year including any carry-over, and estimated expenditure in the current year;
- 税金から得られる金額によって政府が社会福祉に支出する金額を左右する。
- The amount of money the government earns in taxes determines the amount of money it can spend on welfare.
- 拠出額及び支出額を許可する権限の委譲に基づいた事業及び予算管理システム
- systems of internal project and budgetary control coupled with appropriate sub-delegations of authority to enter into commitments and to authorize payments.
- 会社のために計上をして、支出を認可する財政的な権威を持っている会社重役
- the corporate executive having financial authority to make appropriations and authorize expenditures for a firm
- 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.
- 国費を支出し、又は国が債務を負担するには、国会の議決に基くことを必要とする。
- No money shall be expended, nor shall the State obligate itself, except as authorized by the Diet.
- すべて予備費の支出については、内閣は、事後に国会の承諾を得なければならない。
- The Cabinet must get subsequent approval of the Diet for all payments from the reserve fund.
- 担保の額は、被告が全審級において支出すべき訴訟費用の総額を標準として定める。
- The amount of security shall be specified on the basis of the total amount of court costs to be paid by the defendant in all instances.
- 國費を支出し、又は國が債務を負擔するには、國會の議決に基くことを必要とする。
- No money shall be expended, nor shall the State obligate itself, except as authorized by the Diet.
- すべて豫備費の支出については、內閣は、事後に國會の承諾を得なければならない。
- The Cabinet must get subsequent approval of the Diet for all payments from the reserve fund.
- すべて豫備費の支出については、内閣は、事後に國會の承諾を得なければならない。
- The Cabinet must get subsequent approval of the Diet for all payments from the reserve fund.
- 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.
- 政府の財政を窮乏させる原因となったのは、西南戦争による過大な戦費の支出であった。
- It was the vast war spending of Seinan War that aggravated the government's finance.
- 前条第三項に規定する行為をするために必要な費用について、その前払又は支出額の償還
- Prepayment of necessary expenses for conducting the acts prescribed in paragraph (3) of the preceding Article, or reimbursement of the amount of such expenses paid
- 軍備のためにこのような巨額の支出が可能かどうかという問題を考えてみる必要がある。
- We must consider the question of whether we can afford such huge sums for armaments.
- 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.
- まず開発拠点を設置して、開発費用を支出して労働力である内外の浪人や百姓を誘致した。
- First, setting up the development base, they paid development expenses to recruit ronin (masterless samurai) and peasants as workforce inside and outside of their provinces.
- 黒田はケプロンの献策にもとづき基盤整備事業を起こしたが、たちまち支出超過を招いた。
- Kuroda launched a project to develop infrastructure based on the plan made by Capron, but it soon incurred excessive expenditure.
- 前項の支出の部には、当期剰余金又は当期損失金を記載し、又は記録しなければならない。
- In the expenditure section as set forth in the preceding paragraph, the surplus or loss for the term shall be included or recorded.
- (失業手当ないしは退役軍人給付金などのためで)商品やサービスのためではない公共支出
- a public expenditure (as for unemployment compensation or veteran's benefits) that is not for goods and services
- 平地に鉄道を敷くときに1マイルあたり16000ドル支出したのに比べて増額されたのだ。
- instead of sixteen thousand allowed for the work done on the plains.
- 本来、京官の給与は租庸調から支出されたが、庸調の未進が相次いで財源に事欠くようになった。
- Originally, the salary of Kyokan were paid from Soyocho, but yocho was not collected and income gradually dwindled.
- 留置権者は、留置物について必要費を支出したときは、所有者にその償還をさせることができる。
- If a holder of a right of retention incurs necessary expenses with respect to the Thing retained, he/she may have the owner reimburse the same.
- 受益者集会に関する必要な費用を支出した者は、受託者に対し、その償還を請求することができる。
- A person who has paid the expenses necessary for a beneficiaries meeting may demand reimbursement thereof from a trustee.
- 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.
- 国家的行事や寺社の造営など、臨時の支出が必要な時に地域を限定(多くは国ごと)し、臨時に課する。
- This was a temporary tax imposed on specific regions (usually by provinces) to fund national events or construction of shrines and temples.
- 管理者は、本人のために有益な費用を支出したときは、本人に対し、その償還を請求することができる。
- If a Manager has incurred useful expenses for a principal, the Manager may claim reimbursement of those costs from the principal.
- しかし、一方で正右の出世には多額の経費が費やされ、福山藩は無理な支出を強いられることになった。
- On one hand, however, Masasuke's successful career cost a great deal and forced the Fukuyama Domain to spend in excess.
- 上院議員及び下院議員は、その役務に対し、法律で確定され、合衆国国庫から支出される報酬を受ける。
- The Senators and Representatives shall receive a Compensation for their Services, to be ascertained by Law, and paid out of the Treasury of the United States.
- あの男の商売は小体で、連中がしたような手の込んだ準備や支出の説明となりうるものは何もなかった。
- The man's business was a small one, and there was nothing in his house which could account for such elaborate preparations, and such an expenditure as they were at.
- 当該各事業年度の剰余金の処分により支出される金額(法人所得税の額及び剰余金の配当等の額を除く。)
- The amount payable due to the appropriation of surplus for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.)
- 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.
- イーター機構の過去の現金支出及び将来の現金支出予想並びにイーター機構の支出による実収価値の自然増加
- the ITER Organization's past and estimated future cash expenditure and the accruals of earned value from expenditures by ITER Organization;
- 買主は、費用を支出してその所有権を保存したときは、売主に対し、その費用の償還を請求することができる。
- If the buyer preserves his/her ownership by incurring expenditure for costs, he/she may claim reimbursement of those costs from the seller.
- 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.
- 1920年、事態を重く見た原敬内閣は部落改善費5万円を計上し、部落改善のための最初の国庫支出を行った。
- In 1920, the Takashi HARA Cabinet budgeted 50,000 yen for buraku (hamlet) improvement cost and did first treasury payment to improve the buraku.
- 果実を収取するために支出した通常の必要費は、果実の価格を超えない限度で、その償還を請求することができる。
- An application for reimbursement may be made for normal necessary expenses incurred in collecting the fruits of a testamentary gift, limited to an amount not exceeding the value of those fruits.
- 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:
- 職員は、当該支出が政府その他の当局によって償還されない場合、この条項に基づく償還を請求することができる。
- Staff members may only claim reimbursement under this Section if the expenditure in question is not reimbursable by a government or other authority.
- 会計担当役員は、支出条件が満たされたことを明記する証明書を受領したところで、支出許可を与える責任を負う。
- The accounting officer shall be responsible for the approval of payment upon receiving certifications specifying that the conditions for payment have been fulfilled.
- 予見し難い予算の不足に充てるため、国会の議決に基いて予備費を設け、内閣の責任でこれを支出することができる。
- In order to provide for unforeseen deficiencies in the budget, a reserve fund may be authorized by the Diet to be expended upon the responsibility of the Cabinet.
- 使用した度数を視認できるよう、カード使用時に支出状況を裏面に21回まで追記で印字していくようになっている。
- The last 21 rates used are printed on the back of the card so that it's easy to see how much remains on the card.
- 豫見し難い豫算の不足に充てるため、國會の議決に基いて豫備費を設け、內閣の責任でこれを支出することができる。
- In order to provide for unforeseen deficiencies in the budget, a reserve fund may be authorized by the Diet to be expended upon the responsibility of the Cabinet.
- 豫見し難い豫算の不足に充てるため、國会の議決に基いて豫備費を設け、内閣の責任でこれを支出することができる。
- In order to provide for unforeseen deficiencies in the budget, a reserve fund may be authorized by the Diet to be expended upon the responsibility of the Cabinet.
- 被保護者は、常に、能力に応じて勤労に励み、支出の節約を図り、その他生活の維持、向上に努めなければならない。
- A public assistance recipient shall constantly work diligently, make efforts to reduce his/her expenditure, and make other efforts to maintain and improve his/her standard of living.
- 第二百九十九条の規定は、遺贈義務者が遺言者の死亡後に遺贈の目的物について費用を支出した場合について準用する。
- The provisions of Article 299 shall apply mutatis mutandis to the case where expenses have been incurred by a person with a duty of testamentary gift in respect of the object of the testamentary gift after the death of the testator.
- 明治6年 (1873年)、政府は全国の招魂場の社地を免税とし、祭祀費用・招魂墳墓の修繕費の国家予算支出を定めた。
- 1873 - government exempted land owned by shokonjo (shrines established to enshrine soldiers who died for the nation) nationwide from taxation and specified amount of national budget to be used for religious service costs and repair costs of memorials.
- 再生債務者のために支出すべきやむを得ない費用の請求権で、再生手続開始後に生じたもの(前各号に掲げるものを除く。)
- A claim for unavoidable expenses that should be paid for the interest of the rehabilitation debtor, which has arisen after the commencement of rehabilitation proceedings (excluding those listed in the preceding items)
- 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.
- 上記の金額を決定する際、提案内の各契約金額が承認限度に満たないとしても、職員の給与を除くすべての関連支出を総計する。
- In determining the values above, all relevant expenditure, except staff salaries, shall be aggregated, notwithstanding that the value of each individual contract within the proposal could be less than the approval limit.
- しかし、林業経営が50年~100年といった長期間にわたり多額の投資(間伐など人工林の育成経費の支出)を行い収益を得る。
- However, in forestry, profits are realized only by making heavy investment in planting of man-made forests, such as thinning, for a long time of fifty to one hundred years.
- 信託財産に属する財産の保存のために支出した金額その他の当該財産の価値の維持のために必要であると認められるもの その金額
- the amount of expenses paid for the preservation of property that belongs to the trust property or any other amount that is considered to be necessary for maintaining the value of such property: such amount; and
- 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;
- 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.
- 優秀な藩士の登用と士気向上のため、B16を導入し、家格よりも役職を反映した俸禄形式とし、合わせて支出の引き締めを図った。
- He introduced the merit system, in which the stipend was determined based on the rank of one's role instead of the status of family, in order to promote the employment of excellent people and improve the retainers' morale; he also took measures to reduce the expenditures of the domain.
- 賃借人は、賃借物について賃貸人の負担に属する必要費を支出したときは、賃貸人に対し、直ちにその償還を請求することができる。
- If a lessee has defrayed necessary expenses with respect to the leased Thing which ought to be borne by the lessor, the lessee may immediately demand the reimbursement of the same from the lessor.
- 信託管理人は、その事務を処理するのに必要と認められる費用及び支出の日以後におけるその利息を受託者に請求することができる。
- A trust caretaker may demand from the trustee the expenses that are considered to be necessary for the administration of the affairs concerned and interest thereon accruing from the date of payment.
- 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:
- 皮肉にもこれを維持できたのは大学寮からの給料を必要としない大学別曹保有氏族出身の学生の増大による大学寮支出の減少であった。
- Ironically, the reason why Daigaku-ryo could be maintained was that the spending of Daigaku-ryo was reduced due to an increase in students from clans that possess Daigaku-besso, who did not need a salary from Daigaku-ryo.
- 経済企画庁の発表する生活革新指数も、国民生活の「革新」の度合いを測るのに「穀物消費中のパン支出割合」が一つとして採用された。
- For the life innovation index pressed by the Economic Planning Agency, 'a ratio to buy bread in the consumption of grain' was adopted in order to see the degree of 'innovation' of people's life.
- その費用は家質差配所冥加金だけから支出されることとし、十川築地代銀貸付利銀および堀江上荷船船床銀は城内金蔵に納めることにした。
- It was decided that the dredging expense should be paid out only from the license tax received from Kajichi Sahaisho, and Togawa Tsuijidai-gin Kashitsuke Rigin (interest from the sales of the reclaimed land of Togawa) and Horie Uenibune (freighters) Funadoko-gin were to be stored in the treasury of the castle.
- 国が選定事業について債務を負担する場合には、当該債務を負担する行為により支出すべき年限は、当該会計年度以降三十箇年度以内とする。
- In the case where the national government incurs a debt arising from a Selected Project, the debt shall be paid off within 30 years from the relevant fiscal year.
- 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.
- 第百二十七条第一項から第五項までの規定は、会計監査人の費用及び支出の日以後におけるその利息、損害の賠償並びに報酬について準用する。
- The provisions of Article 127, paragraph (1) to paragraph (5) shall apply mutatis mutandis to expenses and interest thereon accruing from the date of payment, compensation for damages, and remuneration payable to an accounting auditor.
- 後見人は、その就職の初めにおいて、被後見人の生活、教育又は療養看護及び財産の管理のために毎年支出すべき金額を予定しなければならない。
- Upon assumption of office, a guardian shall estimate the amount of money that will be required in annual expenditure for the living, education, medical treatment and nursing, and administration of property of the ward.
- 更に佐賀の乱や西南戦争などの士族反乱によって予定外の財政支出が生じたため、1878年以後にインフレーションに悩まされることになった。
- Moreover, he had to face inflation from 1878 because revolts by family or person with samurai ancestors, such as Saga War and Seinan War, caused unexpected financial spending.
- 建設仮勘定(イからトまでに掲げる資産で事業の用に供するものを建設した場合における支出及び当該建設の目的のために充当した材料をいう。)
- Construction in Process Account (which means expenses in the case of constructing goods to be used for business in relation to the assets listed in (a) to (g), and materials appropriated for the purpose of said construction);
- 「自然な」所有者とは、ここの品物を「生産した」人、あるいはそれと等価とされる生産力を支出して、対象物を発見し占有する人のことである。
- The 'natural' owner is the person who has 'produced' an article, or who, by a constructively equivalent expenditure of productive force, has found and appropriated an object.
- また進物や賄賂についても、公費の予算から支出される現代の公務員と異なり、高家や勅使饗応役の大名は必要経費を自弁しなければならなかった。
- For gifts and bribes, unlike public employees today, who are able to pay at public expense, koke members and attendants for Imperial messengers had to pay their own expenses.
- それ以外にも、財政支出を抑えながら有為な人材を登用する足高制、漢訳洋書禁輸の緩和や甘藷栽培の奨励、目安箱の設置その他の改革をおこなった。
- In addition to the above, he also carried out reforms that included the salary supplements system (tashidaka) for certain key jobs to appoint promising personnel while reining in government spending, deregulating the prohibition of Western books in Chinese version, encouraged the cultivation of sweet potatoes, and established a complaints box as well as other reforms.
- 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.
- 國の收入支出の決算は、すべて毎年會計檢査院がこれを檢査し、内閣は、次の年度に、その檢査報告とともに、これを國會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.
- 國の收入支出の決算は、すべて每年會計檢査院がこれを檢査し、內閣は、次の年度に、その檢査報告とともに、これを國會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.
- 予算から支払われるべき支出を発生させるすべての措置については、事前に支出要求書を出さなければならない。この要求書には次のものを明記する。
- All measures which may give rise to a payment chargeable to the Budget must be preceded by a requisition for commitment. The requisition must indicate:
- 当該事業者の属する事業分野における事業者の標準的な販売費及び一般管理費に比し著しく過大と認められる販売費及び一般管理費を支出していること。
- That the said entrepreneur has expended selling and general administrative expenses which are considered to be far exceeding the standard selling and general administrative expenses for the field of business to which the said entrepreneur belongs.
- また寛永期を過ぎると金銀の産出に陰りが見え始めたのに対し、人口が次第に増加し経済が発展して幕府の支出が増大したため財政難に陥るようになる。
- As the outputs of gold and silver began to decline after the Kanei era, in spite of the increase of expenditure due to the economic development and the population growth, the shogunate government got into financial trouble.
- 琵琶湖疏水建設は、国や京都府の財政支出のみならず、市債や寄付金などのほか、市民に対しての目的税をも財源とし、府民と一体となって取り組んだ。
- Financial resources for the construction of Lake Biwa Canal were not only the finances of the country and Kyoto Prefecture, but also municipal bonds, contributions, and special-purpose tax on citizens; he worked hard together with citizens of the prefecture.
- 日清戦争中は政治休戦を支持して臨時軍事費の支出に賛同したが、戦争終結後に日英通商航海条約締結と三国干渉受諾を批判して政府と対決色を強めた。
- During the Sino-Japanese War, it backed political ceasefire and agreed with spending the extra military expenditures, but it took a more clearly adversarial stand against the government, criticizing the signing of the Anglo-Japanese Treaty of Commerce and Navigation and the accepting of the Triple Intervention after the end of the war.
- 第百四十六条の規定による債務を負担する行為について、事項ごとにその負担する債務の限度額、その行為に基づいて支出すべき年限及びその必要な理由
- with regard to actions to provide for debts under the provisions of Article 146, an amount of the limit of debts associated with each matter, the term to satisfy the debts based on said actions, and the reasons for such necessity;
- 第Ⅲ.14条2項に従って、会計担当役員が署名する支出指示書及びその裏付け書類には、第Ⅲ.13条に記載された情報を盛り込まなければならない。
- The order of payment, signed by the accounting officer in accordance with Article III.14.2, together with its supporting documents, must give the information noted in Article III.13.
- 実際には幕府も内高を調査しある程度把握していたが、軍役などの大名・旗本の義務的支出に関わる家格や軍役の算出に用いられる基準はあくまで表高とした。
- In fact, although bakufu (Japanese feudal government headed by a shogun) investigated uchi-daka and they kept the track of it to some degree, omote-daka was still used as the standards for calculating kakaku (family status) and military service that would determine compulsory expenditure of daimyo (Japanese feudal lord) or hatamoto.
- 契約の本旨に反する使用又は収益によって生じた損害の賠償及び借主が支出した費用の償還は、貸主が返還を受けた時から一年以内に請求しなければならない。
- Claims for compensation for damages resulting from using or taking profits of the Thing inconsistent with the main purport of the contract, and for the reimbursement of costs incurred by the borrower, must be submitted within one year from the time when the lender receives the return of the borrowed Things.
- 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.
- 国が第十五条第二項に規定する業務について債務を負担する場合には、当該債務を負担する行為により支出すべき年限は、当該会計年度以降八箇年度以内とする。
- In the case where the State incurs a debt regarding the functions prescribed in Article 15, paragraph (2), the debt shall be paid off within eight years from the relevant fiscal year.
- そのため明治通宝札は日本国産のものに切り替えられ、折りしも1877年(明治10年)に勃発した西南戦争の際には莫大な軍事費支出に役立つこととなった。
- As a result, Meiji Tsuho bills were switched to domestic production, which happened to be useful to the immense expenditures during the Seinan War, which broke out in 1877.
- 国庫からの支出は、法律で定める歳出予算に従う以外は一切行われてはならない。すべての公金の収支に関する正式の予算決算書は随時公表しなければならない。
- No Money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law; and a regular Statement and Account of the Receipts and Expenditures of all public Money shall be published from time to time.
- 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.
- 領主の支出面を見てみると、荘園管理は大きな出費を伴うものであり、小規模な荘園では農奴保有に依存しない傾向があったのも、このためだったと考えられている。
- As for the expense of the lords, the management of shoens cost a lot and that was why the small-scaled shoens were not likely to depend on the ownership of serfs.
- 信託財産に属する財産の改良のために支出した金額その他の当該財産の価値の増加に有益であると認められるもの その金額又は現に存する増価額のいずれか低い金額
- the amount of expenses paid for the improvement of property that belongs to the trust property or any other amount that is considered to be conducive to increasing the value of such property: such amount or the amount of the increase in value at the time in question, whichever is smaller.
- のち、平安初期以降、皇親を減らして国家の支出を減らす、皇位争いに関する政争を除く、皇室の藩屏となる高級貴族をおくなどの目的で、多くの臣籍降下が行われた。
- Subsequently, after the early Heian Period, there were numerous demotions from nobility to subject status with the aim to reduce the state's expenditure by decreasing the number of Koshin, to remove the political infighting concerning the succession to the imperial throne, and to create high-ranking nobilities that would serve as a buffer for the imperial family.
- 内廷費や、皇族としての品位保持の資に充てるために皇族費が国庫から支出される一方で、財産の賜与(贈与)及び譲受に関して憲法と皇室経済法による強い規制がある。
- While expenses for the Imperial family are paid out from the national treasury to allocate for the daily living expenditure of the Inner Court as well for the purpose of allotting funds to maintain the court rank as a member of the Imperial family, the bestowal or the transference of estate is strictly governed by the Constitution and the Imperial Household Finance Act.
- 受任者は、委任事務を処理するのに必要と認められる費用を支出したときは、委任者に対し、その費用及び支出の日以後におけるその利息の償還を請求することができる。
- If the mandatary has incurred costs found to be necessary for the administration of the mandated business, the mandatary may claim reimbursement of those costs from the mandator and any interest on the same from the day the costs were incurred.
- この頃、貧窮(主に「伝道士」が入信者に与えられる役割となり収益が減ったのと、家族が増加して支出が増したのが理由)のため妻子を甲府へ送り出し、独り韮崎に残る。
- At this time, he sent his wife and children to Kofu due to poverty (Since 'missionary' became a position given to new believers and his income lessened as well as consumption also increased with the increase of family members) and stayed alone at Nirasaki.
- イーター機構が1及び2に規定する責任に係る賠償のために行う支払並びにこれに関連して生ずる費用及び支出は、事業資源管理規則に定義する「業務費」として取り扱う。
- Any payment by the ITER Organization to compensate for the liability referred to in paragraphs 1 and 2 and any costs and expenses incurred in connection therewith shall be considered as ‘operational cost’ as defined in the Project Resource Management Regulations.
- これらの軍事支出と皇帝万暦帝の奢侈は明の財政を悪化させ、17世紀前半の女真の強大化に耐え切れないほどの、明の急速な弱体化の重要な原因となったと考えられている。
- Such military expenditure and extravagance by the emperor, Banreki, worsened the financial conditions of Ming and it is considered to be a serious cause of rapid weakening of Ming that could not bear growth of Jurchen during the first half of the seventeenth century.
- 新政府内部には、財源の問題から反対論も出されたものの、参戦諸藩の軍事支出に伴う財政悪化が新政府への反感につながることを恐れた結果、恩賞が支給されることとなった。
- Although due to the financial resources an opposing argument appeared inside the new government, it decided to give rewards for fear that the domains' financial aggravation caused by military expenses in the battles might create ill feeling against it.
- イーターに関する資源見積りは、イーター事業計画を実施するために既に支出した資源及び将来必要とする資源並びに資源を提供するための計画について、包括的な分析を提供する。
- The ITER Resource Estimates shall provide a comprehensive analysis of the resources already expended and required in the future to undertake the ITER Project Plan and of the plans for the provision of the resources.
- 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.
- 抵当不動産の第三取得者は、抵当不動産について必要費又は有益費を支出したときは、第百九十六条の区別に従い、抵当不動産の代価から、他の債権者より先にその償還を受けることができる。
- If a third party acquirer of Mortgaged Immovable Properties has incurred necessary or beneficial expenses with respect to the Mortgaged Immovable Properties, he/she shall be entitled to obtain reimbursement of the same out of the proceeds of the Mortgaged Immovable Properties prior to other obligees, in accordance with the distinctions in Article 196.
- 締約者によって合意されたこの協定の下で見積られた支出の九十パーセントは、当該四半期中に接受機構に支払われる。全額決済は、関係する四半期請求書の受け取り後三十日以内に行われる。
- Ninety percent of the estimated expenditure under this Agreement, as agreed by the Parties, shall be paid to the Host Organization during the quarter to which it refers. Full settlement shall be made within 30 days of the receipt of the corresponding quarterly invoice.
- 公金その他の公の財産は、宗教上の組織若しくは団体の使用、便益若しくは維持のため、又は公の支配に属しない慈善、教育若しくは博愛の事業に対し、これを支出し、又はその利用に供してはならない。
- No public money or other property shall be expended or appropriated for the use, benefit or maintenance of any religious institution or association, or for any charitable, educational or benevolent enterprises not under the control of public authority.
- 公金その他の公の財產は、宗敎上の組織若しくは團體の使用、便益若しくは維持のため、又は公の支配に屬しない慈善、敎育若しくは博愛の事業に對し、これを支出し、又はその利用に供してはならない。
- No public money or other property shall be expended or appropriated for the use, benefit or maintenance of any religious institution or association, or for any charitable, educational or benevolent enterprises not under the control of public authority.
- 公金その他の公の財産は、宗教上の組織若しくは團體の使用、便益若しくは維持のため、又は公の支配に屬しない慈善、教育若しくは博愛の事業に對し、これを支出し、又はその利用に供してはならない。
- No public money or other property shall be expended or appropriated for the use, benefit or maintenance of any religious institution or association, or for any charitable, educational or benevolent enterprises not under the control of public authority.
- 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.
- 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.
- さらに家斉自身も宿老がいなくなったのをいいことに奢侈な生活を送るようになり、これに度重なる外国船対策として海防費支出が増大したため、幕府財政の破綻・幕政の腐敗・綱紀の乱れなどが横行した。
- Taking advantage of the absence of shukuro (senior vassals), Ienari began to indulge in extravagance which, compounded by the increased expenditures for coastal defenses against the threat of foreign ships, set off the collapse of bakufu finances, corruption within the administration, and the deterioration of public morals.
- 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.
- 占有者が占有物を返還する場合には、その物の保存のために支出した金額その他の必要費を回復者から償還させることができる。ただし、占有者が果実を取得したときは、通常の必要費は、占有者の負担に帰する。
- In cases where a possessor returns Thing in his/her possession, he/she may have the person recovering the Thing reimburse necessary expenses including amounts paid to preserve that Thing, provided, however, that, if the possessor has acquired fruits, ordinary necessary expenses shall be borne by the possessor.
- しかし、同条約では日本に対するロシアの賠償金支払い義務はなかった為、日清戦争と比較にならないほど多くの犠牲者や膨大な戦費(対外債務も含む)を支出したにも関わらず、直接的な賠償金が得られなかった。
- However, this treaty didn't mention the Russia's obligation to pay the reparations to Japan, so Japan couldn't directly gain the reparations although it sacrificed a considerable number of victims and a huge amount of war expenditure (including the external debt) incomparable with the Sino-Japanese War.
- 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.
- 委託者保護基金は、支出予算の金額の範囲内におけるもののほか、その業務を行うために必要があるときは、毎事業年度、予算をもって主務大臣に提出した金額の範囲内において、債務を負担する行為をすることができる。
- The Consumer Protection Fund can assume debts within the scope of the expenditure budget and within the scope of the amount of the budget submitted to the competent minister for every fiscal year as necessary to conduct a business.
- イーター機構と接受国の相互合意により、機構は最終的な移転の日より前に廃止措置基金からの特定支出を行う若しくは許可することができる。そのような事前の支払いは、廃止措置基金の計画された最終値を減少させる。
- By mutual agreement between the ITER Organization and the Host State, the Organization may make or authorize to be made specific payments from the Decommissioning Fund before the date of final transfer. Such prior payments shall reduce accordingly the planned final value of the Decommissioning Fund.
- 同条第二項に規定する特定支出は、同項に規定する支出のうち国内において行う勤務その他の人的役務の提供(第二百八十五条第一項各号に掲げる勤務その他の人的役務の提供を含む。)に対応する部分に限るものとする。
- of the Act: The specific expenditure prescribed in paragraph (2) of the said Article shall be limited to the part of the expenditure prescribed in the said paragraph which corresponds to the work and other provision of personal services carried out in Japan (including the work and other provision of personal services prescribed in the items of Article 285(3)).
- 古社寺保存法はその名のとおり社寺所有の建造物および宝物をその対象としており、同法による国宝および特別保護建造物の指定は保存修理等のために国庫から保存金を支出すべき物件のリスト化という意味合いが強かった。
- As suggested by its name, the Law for Preservation of Old Shrines and Temples protected all the constructions and treasures belonging to a targeted shrine or temple, and therefore the national treasures and buildings under special protection designated under the same law might request expenditures from the National Treasury for preservation and repair purposes; this law called for the compilation of a list of candidate properties.
- 理事会が予算を採択したことで、事務局長は加盟者に対し、その予算年度に関する拠出請求を行い、当該予算に従って、年初からの支出を執行することができる。ただし、以下については、理事会の事前の承認が必要である。
- Adoption of the Budget by the Council shall constitute an authorization to the Director-General to issue to the Members the call for contributions in respect of the budget year and to enter into expenditure as from the start of the year in accordance with that budget, save for the following which shall be subject to prior approval by the Council:
- 前受託者の相続人等又は破産管財人は、新受託者等又は信託財産法人管理人に対し、第一項、第二項又は第四項の規定による行為をするために支出した費用及び支出の日以後におけるその利息の償還を請求することができる。
- The former trustee's heir, etc. or the bankruptcy trustee may demand reimbursement, from the new trustee, etc. or from the incorporated trust property administrator, of expenses paid for carrying out the actions under the provisions of paragraph (1), paragraph (2) or paragraph (4), and for interest thereon accruing from the date of payment.
- 以上のような里山の利用法の他、内山節によると、困窮した家が数年間、里山に籠もって自給自足の生活を行い、現金支出を徹底的に抑えて家計を立て直すという行動が昭和以前に見られたという(群馬県上野村の事例とされる)。
- In addition to the uses mentioned above, according to Takashi UCHIYAMA, in the times before the Showa Period, there were impoverished families who had thoroughly recovered their livelihood after several years' retired stay in Satoyama, due to a self-sufficient life over the course of several years by completely suppressing the disbursement of cash (there are some cases in Ueno Village, Gunma Prefecture).
- その支出する法第六十一条の四第一項に規定する交際費等に相当する費用の額のうち、当該各事業年度の損金の額に算入している金額で同条の規定の例によるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of expenses equivalent to entertainment and social expenses prescribed in Article 61-4, paragraph (1) of the Act that the specified foreign subsidiary, etc. pays, which is included in deductible expenses for the relevant business year and which is not to be included in deductible expenses when the provisions of said Article apply
- The amount equivalent to the amount of expenses equivalent to entertainment and social expenses prescribed in Article 61-4, paragraph (1) of the Act that the specified foreign subsidiary, etc. shall pay and which is included in deductible expenses for the relevant business year, which is not to be included in deductible expenses when the provisions of said Article apply
- この旅行中に起こったことを思い返し、無駄にした費用や、自分を助けるために主人が費やしたお金の総額を数え、莫大な掛け金や巨額の旅行費用をおもい、それらすべての支出でフォッグ氏を完全に破産させてしまったことを考えた。
- And when he recalled all the incidents of the tour, when he counted up the sums expended in pure loss and on his own account, when he thought that the immense stake, added to the heavy charges of this useless journey, would completely ruin Mr. Fogg,
- 買主又は転得者が不動産について費用を支出したときは、売主は、第百九十六条の規定に従い、その償還をしなければならない。ただし、有益費については、裁判所は、売主の請求により、その償還について相当の期限を許与することができる。
- If a buyer or subsequent acquirer incurs expenses with respect to immovable property, the seller must reimburse those expenses in accordance with the provisions of Article 196; provided, however, that, with respect to useful expenses, the court may, at the seller's request, grant a reasonable period for the reimbursement.
- 代表権利者に対して与えるべき報酬、その事務処理のために要する費用及びその支出の日以後における利息並びにその事務処理のために自己の過失なくして受けた損害の賠償額は、信託財産に関して負担する費用として受託信託会社等の負担とする。
- Any remuneration to be paid to Representative Beneficiary Certificate Holders, the costs required for such person to process affairs, the interest that accrues on and after the date of the payment of such costs, and compensation for damages incurred by such persons for processing affairs in the absence of negligence shall be borne by the Fiduciary Trust Company, etc., as costs borne in relation to the trust property.
- 政府は8月13日に1000万円の国費を米価対策資金として支出する事を発表し、各都道府県に向けて米の安売りを実施させたが、騒動の結果、米価が下落したとの印象があるとの理由から8月28日にはこの指令を撤回し、安売りを打ち切った。
- On August 13, the government announced that they would spend the national treasury of 10 million yen as money for rice price and ordered each local government to sell rice at a cheap price, but took the order back and stopped the discount on August 28 since they judged that the rice price seemed to drop as a result of riots.
- 賃借人が賃借物について有益費を支出したときは、賃貸人は、賃貸借の終了の時に、第百九十六条第二項の規定に従い、その償還をしなければならない。ただし、裁判所は、賃貸人の請求により、その償還について相当の期限を許与することができる。
- If the lessee has incurred useful expenses with respect to the leased Thing, the lessor must reimburse those expenses on termination of the lease in compliance with the provisions of paragraph (2) of Article 196; provided, however, that the court may, at the lessor's request, grant a reasonable period for the reimbursement of the same.
- 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.
- 会計担当役員は、利用可能な資金の限度内で支出を行う。実際に誤りがあった場合、あるいは債務履行の有効性に異議が唱えられた場合、あるいはこの条項に記載された形式が守られなかった場合、会計担当役員は支払いを差し止めなければならない。
- The accounting officer shall make the payment within the limits of the funds available. In the event of an error in fact, or if the validity of the discharge is contested or if the formalities set out in the present provisions are not observed, the accounting officer must withhold the payment.
- 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.
- 承認されたイーター資源見積りと、現金支出と加盟者からの資金による貢献の予測、並びに第Ⅰ.2条1c)項に従って、イーター機構に資金で提供される追加的資源の予想に基づき、事務局長は以下のものを作成し、毎年十月三十一日までに理事会に提出する。
- Based upon the approved ITER Resource Estimates, and the forecasts of cash expenditures and contributions in cash from the Members and expected additional resources provided in cash to the ITER organization under Article I.2.1 c), the Director-General shall prepare and submit to the Council by 31st October each year:
- 権限付与役員は事務局長とし、同人だけが、自分で決定する権限の委託に影響を与えることなく、支出を計上し、回収すべき金額を決定し、受取指示書、支払指示書を発行する権限を有する。支出を計上する際、権限付与役員は、会計担当役員の助言を考慮する。
- The authorizing officer shall be the Director-General who alone shall have the power, without prejudice to any delegation of his powers decided by him/her, to enter into expenditure, to establish the sums due to be collected and issue receivable orders and payment orders. In entering into expenditure, the authorizing officer shall take into account the advice of the accounting officer.
- このため、京阪線と同じ10分間隔に増発するよう要望があるが、東西線開通前は2両編成・15分間隔だったのに比べて乗客が減少しているのに、輸送力は逆に4両編成・15分間隔と倍増しており、さらに輸送力を増やすと支出がかさむために実現していない。
- Given the circumstances, some people are requesting that the line be operated at ten-minute intervals, like the Keihan Main Line, but it hasn't yet realized on the ground that the transportation capacity of the line has already increased from two-car train, 15-minute interval before the opening of the subway Tozai Line to the current four-car train, 15-minute interval, while the number of passengers has declined; the further increase of transportation capacity isn't feasible in view of the additional costs.
- 債権者委員会に再生債務者の再生に貢献する活動があったと認められるときは、裁判所は、当該活動のために必要な費用を支出した再生債権者の申立てにより、再生債務者財産から、当該再生債権者に対し、相当と認める額の費用を償還することを許可することができる。
- When it is found that the creditors committee has carried out activities that contribute to ensuring the rehabilitation of the rehabilitation debtor, the court, upon the petition of a rehabilitation creditor who has incurred necessary expenses for said activities, may permit reimbursement of the amount of expenses, which it finds reasonable, to said rehabilitation creditor from the rehabilitation debtor's assets.
- 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]).
- 委託者保護基金は、支出予算については、当該予算に定める目的の外に使用してはならない。ただし、予算の実施上適当かつ必要であるときは、第百四十三条の規定による区分にかかわらず、第百四十条第一項各号に掲げる勘定の予算の範囲内において相互流用することができる。
- The Consumer Protection Fund shall not use the funds represented in an expenditure budget for any purpose other than as specified in said budget; provided, however, that if it is appropriate and necessary for the implementation of the budget, the budget funds can be diverted within the scope of the budget of the accounts set forth in the respective items of Article 140, paragraph (1), notwithstanding the categories under Article 143.
- 留置権者は、留置物について有益費を支出したときは、これによる価格の増加が現存する場合に限り、所有者の選択に従い、その支出した金額又は増価額を償還させることができる。ただし、裁判所は、所有者の請求により、その償還について相当の期限を許与することができる。
- If a holder of a right of retention incurs beneficial expenses with respect to the Thing retained, to the extent that there is currently an increase in value as a result of the same, he/she may have the expenses incurred or the increase in value reimbursed at the owner's election; provided, however, that the court may, at the request of the owner, grant a reasonable period for the reimbursement of the same.
- 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.
- 指定管理団体は、私的録音録画補償金(第百四条の四第一項の規定に基づき支払を受けるものに限る。)の額の二割以内で政令で定める割合に相当する額を、著作権及び著作隣接権の保護に関する事業並びに著作物の創作の振興及び普及に資する事業のために支出しなければならない。
- Designated management associations shall spend an amount corresponding to the rate fixed by Cabinet Order which rate shall be 20% or less of the compensation for private sound and visual recordings (limited to the compensation paid and received pursuant to the provisions of Article 104-4, paragraph (1)) for business activities in connection with the protection of copyrights and neighboring rights as well as for business activities for the promotion of the creation of works and for the dissemination of works.
- 受託者は、信託事務を処理するのに必要と認められる費用を固有財産から支出した場合には、信託財産から当該費用及び支出の日以後におけるその利息(以下「費用等」という。)の償還を受けることができる。ただし、信託行為に別段の定めがあるときは、その定めるところによる。
- Where a trustee has paid, from the trustee's own property, expenses that are considered to be necessary for the trust administration, the trustee may receive reimbursement for such expenses and interest thereon accruing from the date of payment (hereinafter referred to as 'expenses, etc.') from the trust property; provided, however, that if the terms of trust otherwise provides for, such provisions shall prevail.
- 前条第一項の権利者集会の決議により定められた者に対して与えるべき報酬、その事務処理のために要する費用及びその支出の日以後における利息並びにその事務処理のために自己の過失なくして受けた損害の賠償額は、信託財産に関して負担する費用として受託信託会社等の負担とする。
- Any remuneration to be paid to the person specified by resolution at a Beneficiary Certificate Holders' Meeting as set forth in paragraph (1) of the preceding Article, the costs required for such person to process affairs, the interest that accrues on and after the day of the payment of such costs, and compensation for damages incurred by such person for processing affairs in the absence of negligence shall be borne by the Fiduciary Trust Company, etc. as costs borne in relation to the trust property.
- 支出や行動が厳しく規制される反面、本業による手数料などを得ることができたことや、両班階級が財産を没収することすら忌み嫌ったために、李氏朝鮮時代に繰り返し行われていた庶民に対する過酷な財産徴収なども受けず、李氏朝鮮の中では唯一資本蓄積が可能な階級だったとも言われている。
- Although hakucho's expenditure and behavior were heavily restricted, they could earn commissions from their jobs, and escaped the terrible property collection, which was performed for the common people repeatedly, since yangban (traditional ruling class or nobles of dynastic Korea during the Joseon Dynasty) detested even to seize hakucho's property, therefore it is believed that hakucho was the only rank which could accumulate the capital in Joseon Dynasty.
- 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.
- そこで平安時代に入ると、朝廷も公廨稲の利息より正税の不足分を補わせる「正税率分」の導入や格式に必要最低限の正税出挙に対する国司の支出義務(農民への強制的な貸付強制と徴収(返済)の義務化)を定めた「正税式数」を規定するなど、中央への上供体制維持を目的とした正税回復政策を取り始めた。
- Thus, in Heian period, Imperial Court began to launch political measures to recover the shozei for the purpose of maintaining the tribute-to-central system, such as introduction of 'shozei ritsubun (the tax system where two-tenth of the tax delivered from the provinces to the Ministry of Finance at Heian-kyo [the ancient capital of Japan in current Kyoto] were supplied to the tax storage called 'ritsubun-do')' that made up the shortage of shozei with the interest on kugaito and establishment of 'shozei shikisu' in which kokushi's minimum liability for shozei suiko (compulsory loaning to and collecting repayments from peasants) was prescribed in kyakushiki (a kind of law in the ritsuryo system).
- 占有者が占有物の改良のために支出した金額その他の有益費については、その価格の増加が現存する場合に限り、回復者の選択に従い、その支出した金額又は増価額を償還させることができる。ただし、悪意の占有者に対しては、裁判所は、回復者の請求により、その償還について相当の期限を許与することができる。
- With respect to beneficial expenses including amounts paid by a possessor to improve Thing in his/her possession, limited to cases where there is a current increase in value, the possessor may, at the election of the person recovering the Thing, have the person recovering the Thing reimburse monies the possessor paid or the amount of the increased value; provided, however, that, with regard to a possessor in bad faith, the court may, at the request of the person recovering the Thing, grant a reasonable period for same.
- こうした取引は循環的かつ継続的に毎年繰り返されるが、正貨獲得時期と正貨支出時期が一致するとは限らず、正貨獲得以前に支出を要する場合には、販売予定の年貢米や特産品を担保として有力商人(特に蔵屋敷に出入りする蔵元や掛屋)から金銀を借りて、実際に入ってきた年貢米や特産品をもって返済することになる。
- As the timing of inflow and outflow of specie money did not always match although this business was done every year cyclically and continuously, when expense was needed before attaining the current money, it was unavoidable to borrow gold and silver from powerful merchants (especially kuramoto [sake brewer] or kakeya [merchants dealing in finance]), putting up their annual rice tax or local special products which were to be sold later as security, and they paid back when such rice tax or products were actually delivered.
- 債権者委員会に破産手続の円滑な進行に貢献する活動があったと認められるときは、裁判所は、当該活動のために必要な費用を支出した破産債権者の申立てにより、破産財団から当該破産債権者に対して相当と認める額の費用を償還することを許可することができる。この場合においては、当該費用の請求権は、財団債権とする。
- When it is found that the creditors committee has carried out activities that contribute to ensuring smooth progress in bankruptcy proceedings, the court, upon the petition of a bankruptcy creditor who has incurred necessary expenses for said activities, may permit reimbursement of the amount of expenses, which it finds reasonable, to said bankruptcy creditor from the bankruptcy estate. In this case, a claim for such expenses shall be a claim on the estate.
- より完成された製造組織の場合には、作業員にとって最高で永久的な繁栄、かつ雇主にとって最高の繁栄は、組織の仕事が人間の努力、加えて自然の資源、機会形式の中での資本の使用のためのコスト、建物、等など・・・による最小で一緒にされた支出が処理された時にだけもたらされるというのも完全にあきらかであるはずだ。
- In the case of a more complicated manufacturing establishment, it should also be perfectly clear that the greatest permanent prosperity for the workman, coupled with the greatest prosperity for the employer, can be brought about only when the work of the establishment is done with the smallest combined expenditure of human effort, plus nature's resources, plus the cost for the use of capital in the shape of machines, buildings, etc.
- 大隈はインフレーションに対応するための公債・紙幣の整理策を求められ、同年に「公債及び紙幣償還概算書」を作り1905年までの償還を計画したものの、翌年にはこれを改訂した「国債紙幣償却方法」(「減債方策」)を作成して、地方への支出抑制、間接税の増加、横浜正金銀行の設立などを行って政府資金の蓄積に尽くした。
- Okuma was pressed to trim public bonds and paper money in order to deal with the inflation, so he drew up 'Estimate of redemption of public bond and paper money' in 1878 to stipulate a redemption plan which would be completed by 1905, but he revised it the very next year to create 'Measures to redeem government bonds and paper money' ('Measures to reduce bond') and committed himself in saving government funds by curbing spending on local issues, increasing indirect tax and establishing Yokohama Specie Bank.
- 当該各事業年度の費用として支出された金額(法人所得税の額及び剰余金の配当等の額を除く。)のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第四十条の四第二項第二号に規定する未処分所得の金額に含まれた金額
- The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 40-4, paragraph (2), item (ii) of the Act for the relevant business year because said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of said paragraph
- 当該各事業年度の費用として支出された金額(法人所得税の額及び剰余金の配当等の額を除く。)のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第六十六条の六第二項第二号に規定する未処分所得の金額に含まれた金額
- The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 66-6, paragraph (2), item (ii) of the Act for the relevant business year, because said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of said paragraph
- 当該各事業年度の費用として支出された金額(法人所得税の額及び剰余金の配当等の額を除く。)のうち第一項若しくは第二項の規定により所得の金額の計算上損金の額に算入されなかつたため又は同項の規定により所得の金額に加算されたため当該各事業年度の法第六十八条の九十第二項第二号に規定する未処分所得の金額に含まれた金額
- The amount paid as the expenses for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.) which was included in the amount of undistributed income prescribed in Article 68-90, paragraph (2), item (ii) of the Act for the relevant business year, because said amount was not included in deductible expenses for calculating the amount of income pursuant to the provisions of paragraph (1) or paragraph (2) or was included in the amount of income pursuant to the provisions of said paragraph
- 申立書には、前項第一号の財産の売却に係る売買契約の内容(売買契約の締結及び履行のために要する費用のうち破産財団から現に支出し又は将来支出すべき実費の額並びに当該財産の譲渡に課されるべき消費税額等に相当する額であって、当該売買契約において相手方の負担とされるものを含む。)を記載した書面を添付しなければならない。
- A written petition shall be accompanied by a document stating the contents of the sales contract for the sale of property set forth in item (i) of the preceding paragraph (including the amount of money consisting of the amount of actual costs already paid or to be paid in the future from the bankruptcy estate for concluding and performing the sales contract and the amounts of consumption tax, etc. to be imposed on the transfer of the property, which shall be borne by the counter party under the sales contract).
- その支出する寄附金(その本店所在地国又はその地方公共団体に対する寄附金で法人税法第三十七条第三項第一号に規定する寄附金に相当するものを除く。)の額のうち、当該各事業年度の損金の額に算入している金額で同条第一項及び法第六十六条の四第三項の規定の例に準ずるものとした場合に損金の額に算入されないこととなる金額に相当する金額
- The amount equivalent to the amount of a contribution that the specified foreign subsidiary, etc. makes (excluding a contribution to the state of the head office or local entities in such state which is equivalent to that prescribed in Article 37, paragraph (3), item (i) of the Corporation Tax Act), which is included in deductible expenses for the relevant business year and which is not to be included in deductible expenses when the provisions of paragraph (1) of said Article and Article 66-4, paragraph (3) of the Act shall apply
- The amount equivalent to the amount of a contribution that the specified foreign subsidiary, etc. shall make (excluding a contribution to the state of the head office or local entities in such state which is equivalent to that prescribed in Article 37, paragraph (3), item (i) of the Corporation Tax Act) and which is included in deductible expenses for the relevant business year, which is not to be included in deductible expenses when the provisions of paragraph (1) of said Article and Article 66-4, paragraph (3) of the Act apply
- 責任追及等の訴えを提起した株主が勝訴(一部勝訴を含む。)した場合において、当該責任追及等の訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士若しくは弁護士法人に報酬を支払うべきときは、当該株式会社に対し、その費用の額の範囲内又はその報酬額の範囲内で相当と認められる額の支払を請求することができる。
- In cases where a shareholder who has filed an Action for Pursuing Liability, etc. wins the suit (including cases of partially winning the suit), if the shareholder has paid the necessary costs (excluding court costs) or is to pay a fee to an attorney or a legal professional corporation with respect to the suit relating to the Action for Pursuing Liability, etc., the shareholder may demand the relevant Stock Company to pay an amount that is found to be reasonable, not exceeding the amount of such costs or the amount of such fee.
- この傾向がもっとも完全に実現している国、つまり社会も政府ももっとも民主的な国、アメリカ合衆国では、多数派の感情は、彼らと比肩する以上に派手で贅沢な生活様式にたいして、不愉快と感じ、それがまあまあ有効な贅沢禁止法として作用しており、連邦の多くの部分で、高額所得者は民衆の反感を買わないような支出方法を見出すことが現実に困難となっているのです。
- It is affirmed that in the country where this tendency is most completely realized―where both society and the government are most democratic―the United States―the feeling of the majority, to whom any appearance of a more showy or costly style of living than they can hope to rival is disagreeable, operates as a tolerably effectual sumptuary law, and that in many parts of the Union it is really difficult for a person possessing a very large income, to find any mode of spending it, which will not incur popular disapprobation.
- 前条第五項又は第六項の規定による異議に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。
- Where a beneficiary who has filed an action to assert an objection under the provisions of paragraph (5) or paragraph (6) of the preceding Article has won the beneficiary's case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the action or if the beneficiary is liable for paying remuneration to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remuneration shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof.
- 第四十条、第四十一条又は前条の規定による請求に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。
- Where a beneficiary who has filed a suit pertaining to the demand under the provisions of Article 40, Article 41, or the preceding Article has won the case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the suit or if the beneficiary is liable for paying remunerations to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remuneration shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof.
- 第十三条の命令により裁判国から受入受刑者の引渡しを受けた場合において、当該受入受刑者を裁判国から日本国に護送するために要した費用のうち、日本国が支出した受入受刑者に係る交通費は、受入受刑者の負担とする。ただし、法務大臣は、受入受刑者が貧困のためこれを完納することができないことが明らかであるときは、政令で定めるところにより、その全部又は一部を免除することができる。
- An incoming sentenced person surrendered by a sentencing state pursuant to an order provided for under Article 13 shall bear the costs of his or her transportation among the costs incurred in escorting the sentenced person to Japan. When it is evident that the incoming sentenced person is indigent and therefore unable to pay the full amount, the Minister of Justice may remit the whole or part of the costs pursuant to the provisions of a Cabinet order.
- 第五十九条第五項又は前条第三項若しくは第五項の規定による請求に係る訴えを提起した受益者が勝訴(一部勝訴を含む。)した場合において、当該訴えに係る訴訟に関し、必要な費用(訴訟費用を除く。)を支出したとき又は弁護士、弁護士法人、司法書士若しくは司法書士法人に報酬を支払うべきときは、その費用又は報酬は、その額の範囲内で相当と認められる額を限度として、信託財産から支弁する。
- Where a beneficiary who has filed an action pertaining to the demand under the provisions of Article 59, paragraph (5), or paragraph (3) or paragraph (5) of the preceding Article has won the case (completely or partially), if the beneficiary has paid any expenses or costs (excluding court costs) that were necessary in relation to the action or if the beneficiary is liable to pay remuneration to an attorney-at-law, legal professional corporation, judicial scrivener, or judicial scrivener corporation, such expenses, costs, or remunerations shall be paid from the trust property, up to the amount considered reasonable, not exceeding the actual amount thereof.
- だが、江戸時代中期に入ると形状的・臨時的(例勅使・朝鮮通信使の接待や征夷大将軍の日光社参参詣の供奉など)の両面における財政支出の拡大に加えて享保3年(1718年)以後の米価の低落傾向によって財政難に拍車がかかり、恒常的な借り入れ関係が生じ、更に領内の凶作によって蔵屋敷への年貢米(蔵米)や特産品(蔵物)搬入が減少するなどで売却代金によって返済しきれなくなる事態も生じた。
- However, in the middle of the Edo period, financial spending of domains expanded because there were more formal and special expenses required (for example, receptions of imperial messengers and envoys from Korea, or attendance on the shogun's visit to Nikko to recognize their great ancestor), and their financial difficulty was accelerated because of the declining of rice price in and after 1718.
- 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.
- 団体の運営のための経費の支出につき使用者の経理上の援助を受けるもの。但し、労働者が労働時間中に時間又は賃金を失うことなく使用者と協議し、又は交渉することを使用者が許すことを妨げるものではなく、且つ、厚生資金又は経済上の不幸若しくは災厄を防止し、若しくは救済するための支出に実際に用いられる福利その他の基金に対する使用者の寄附及び最小限の広さの事務所の供与を除くものとする。
- which receives the employer's financial assistance in paying the organizations' operational expenditures, however, that this shall not prevent the employer from permitting workers to confer or negotiate with the employer during working hours without loss of time or wage and shall not apply to the employer's contributions for public welfare funds or welfare and other funds which are actually used for payments to prevent or relieve economic adversity or misfortunes, nor to the giving office of minimum space
- 破産管財人が第百八十六条第三項第一号の財産の売却によって買受希望者から取得することができる金銭の額(売買契約の締結及び履行のために要する費用のうち破産財団から現に支出し又は将来支出すべき実費の額並びに当該財産の譲渡に課されるべき消費税額等に相当する額であって、当該売買契約において買受希望者の負担とされるものに相当する金銭を除く。以下この節において「買受けの申出の額」という。)
- The amount of money that a bankruptcy trustee can obtain from the applicant for purchase through the sale of the property set forth in Article 186(3)(i) (excluding the amount of money consisting of the amount of actual costs already paid or to be paid in the future from the bankruptcy estate for concluding and performing the sales contract and the amounts of consumption tax, etc. to be imposed on the transfer of the property, which shall be borne by the applicant for purchase under the sales contract; hereinafter referred to as the 'offered purchase price' in this Section)
- この法律の規定(第一条を除く。)による改正後の規定は、平成十七年度以降の年度の予算に係る国又は都道府県の負担(平成十六年度以前の年度における事務又は事業の実施により平成十七年度以降の年度に支出される国又は都道府県の負担を除く。)について適用し、平成十六年度以前の年度における事務又は事業の実施により平成十七年度以降の年度に支出される国又は都道府県の負担については、なお従前の例による。
- The provisions of the Child Welfare Act, etc. revised pursuant to this Act (excluding Article 1 of this Act) shall apply to the burdens of the national or prefectural governments pertaining to the budgets for fiscal 2005 and subsequent fiscal years (excluding the burdens of the national or prefectural governments expended in fiscal 2005 or any subsequent fiscal year due to the affairs or services implemented in fiscal 2004 or any preceding fiscal year). With regard to the burdens of the national or prefectural governments expended in fiscal 2005 or any subsequent fiscal year due to the affairs or services implemented in fiscal 2004 or any preceding fiscal year, the provisions then in force shall remain applicable.
- 国外関連取引に係る棚卸資産の法第六十八条の八十八第一項の連結法人又は当該連結法人に係る同項に規定する国外関連者による購入、製造、販売その他の行為に係る所得が、当該棚卸資産に係るこれらの行為のためにこれらの者が支出した費用の額、使用した固定資産の価額その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じて当該連結法人及び当該国外関連者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法
- The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the amount calculated by deeming that the income, which arises from the purchase, manufacture, sale or any other acts conducted with regard to inventory assets for said transaction with a foreign affiliated person by a consolidated corporation set forth in Article 68-88, paragraph (1) of the Act or a foreign affiliated person prescribed in said paragraph who is the foreign affiliated person of said consolidated corporation, is to be attributed to said consolidated corporation or foreign affiliated person, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting such acts or any other levels of such persons' contribution to said income
- 共済事業を行う組合は、契約者割戻し(共済契約者に対し、共済掛金及び共済掛金として収受する金銭を運用することによつて得られる収益のうち、共済金、返戻金その他の給付金(以下「共済金等」という。)の支払、事業費の支出その他の費用に充てられないものの全部又は一部を分配することを共済規程又は火災共済規程で定めている場合において、その分配をいう。以下同じ。)を行う場合には、公正かつ衡平な分配をするための基準として主務省令で定める基準に従い、行わなければならない。
- When a cooperative engaged in mutual aid activities provides returns to contractors (which means the distribution of all or part of the mutual aid premiums and profits gained by managing the money collected as mutual aid premiums that are not allocated to the payment of mutual aid money, refunds, or any other benefits [hereinafter referred to as 'mutual aid money, etc.'], the expenditure of activity costs, or any other expenses to mutual aid contractors, in the case where such distribution is prescribed by mutual aid rules or fire mutual aid rules; the same shall apply hereinafter), it shall do so in accordance with the standards specified by an ordinance of the competent ministry as those for ensuring fair and equitable distribution.
- 労働者が労働組合を結成し、若しくは運営することを支配し、若しくはこれに介入すること、又は労働組合の運営のための経費の支払につき経理上の援助を与えること。ただし、労働者が労働時間中に時間又は賃金を失うことなく使用者と協議し、又は交渉することを使用者が許すことを妨げるものではなく、かつ、厚生資金又は経済上の不幸若しくは災厄を防止し、若しくは救済するための支出に実際に用いられる福利その他の基金に対する使用者の寄附及び最小限の広さの事務所の供与を除くものとする。
- to control or interfere with the formation or management of a labor union by workers or to give financial assistance in paying the labor union's operational expenditures, provided, however, that this shall not preclude the employer from permitting workers to confer or negotiate with the employer during working hours without loss of time or wage, and this shall not apply to the employer's contributions for public welfare funds or welfare and other funds which are actually used for payments to prevent or relieve economic adversity or misfortunes, nor to the giving of office of minimum space;
- この協定に基づき接受機構がイーターに提供する役務は以下の手順に従い、役務取り決めの変更については両締約者にしかるべき通知を行う。締約者は、各年度九月までにその年の見積もりと今後四年間の表示予測を連絡委員会で合意を得る。見積もりと予測は第六条の規定に従い、要求される役務の仕様とそれらに供給する人的資源と費用の見積もりを主表題の下に含める。本年の間、締約者は必要な時には役務の仕様変更について自由に合意でき、第一条3に従い役務の全支出がイーター予算手続きで決められた限度内になるように協力する。
- Services provided by the Host Organization to ITER under this Agreement shall be subject of the following procedure, designed to give due notice to both parties of changes in the service arrangements. By September, each year, the parties shall agree within the Liaison Committee an Estimate for the year, and an indicative forecast for the following four years. Both the Estimate and the forecast shall include, under a set of main headings a specification of the services required and an estimate of the manpower and cost to provide them in accordance with the provisions of article 6. During the current year, the parties shall be free to agree variations in the specifications of the services as the need may arise, and they shall cooperate to ensure, subject to article 1-3, that the total expenditure on services lies within the limits defined by the ITER budgetary procedure.
- 破産管財人が、売却によってその相手方から取得することができる金銭(売買契約の締結及び履行のために要する費用のうち破産財団から現に支出し又は将来支出すべき実費の額並びに当該財産の譲渡に課されるべき消費税額等(当該消費税額及びこれを課税標準として課されるべき地方消費税額をいう。以下この節において同じ。)に相当する額であって、当該売買契約において相手方の負担とされるものに相当する金銭を除く。以下この節において「売得金」という。)の一部を破産財団に組み入れようとする場合 売得金の額から破産財団に組み入れようとする金銭(以下この節において「組入金」という。)の額を控除した額
- Where the bankruptcy trustee intends to transfer part of the amount of money that can be obtained from the counter party through the sale (excluding the amount of money consisting of the amount of actual costs already paid or to be paid in the future from the bankruptcy estate for concluding and performing the sales contract and the amounts of consumption tax, etc. to be imposed on the transfer of the property (meaning the amount of consumption tax and the amount of local consumption tax to be imposed based on the former amount as a tax base; hereinafter the same shall apply in this Section), which shall be borne by the counter party under the sales contract; hereinafter referred to as 'proceeds' in this Section) into the bankruptcy estate: The amount obtained by deducting the amount of money to be deducted from the proceeds and added to the estate (hereinafter referred to as the 'money deducted from the proceeds and added to the estate' in this Section) from the amount of proceeds
- 法人が各事業年度において支出した寄附金の額(法人税法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。)のうち当該法人に係る国外関連者に対するもの(同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。)は、当該法人の各事業年度の所得の金額(同法第百二条第一項第一号に規定する所得の金額を含む。)の計算上、損金の額に算入しない。この場合において、当該法人に対する同法第三十七条の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十六条の四第三項(国外関連者との取引に係る課税の特例)」とする。
- Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a corporation in each business year, which has been paid to a foreign affiliated person related to the said corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said corporation's income for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the said Act). In this case, with regard to the application of the provision of Article 37 of the said Act to the said corporation, the term 'the next paragraph' in paragraph (1) of the said Article shall be deemed to be replaced with 'the next paragraph or the provision of Article 66-4(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons).'
- 連結法人が各連結事業年度において支出した寄附金の額(法人税法第八十一条の六第六項において準用する同法第三十七条第七項に規定する寄附金の額をいう。以下この項及び次項において同じ。)のうち当該連結法人に係る国外関連者に対するもの(同法第百四十一条第一号から第三号までに掲げる外国法人に該当する国外関連者に対する寄附金の額で当該国外関連者の各事業年度の所得の金額の計算上益金の額に算入されるものを除く。)は、当該連結法人の各連結事業年度の連結所得の金額の計算上、損金の額に算入しない。この場合において、当該連結法人に対する同法第八十一条の六の規定の適用については、同条第一項中「次項」とあるのは、「次項又は租税特別措置法第六十八条の八十八第三項(連結法人の国外関連者との取引に係る課税の特例)」とする。
- Any part of the amount of a contribution (meaning the amount of a contribution prescribed in Article 37(7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-6(6) of the said Act; hereinafter the same shall apply in this paragraph and the next paragraph) expended by a consolidated corporation in each consolidated business year, which has been paid to a foreign affiliated person related to the said consolidated corporation (excluding any amount of contribution paid to a foreign affiliated person that falls under the category of foreign corporation listed in Article 141(i) to (iii) of the said Act, which shall be included in the amount of gross profit in the calculation of the said foreign affiliated person's income for the relevant business year), shall not be included in the amount of deductible expense in the calculation of the amount of the said consolidated corporation's consolidated income for the relevant consolidated business year. In this case, with regard to the application of the provision of Article 81-6 of the said Act to the said consolidated corporation, the term 'the next paragraph' in paragraph (1) of the said Article shall be deemed to be replaced with 'the next paragraph or the provision of Article 68-88(3) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations).'
- 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.
- 法第六十八条の八十八第六項の連結法人及び当該連結法人の同項の国外関連取引に係る国外関連者(同条第一項に規定する国外関連者をいう。)の属する企業集団の財産及び損益の状況を連結して記載した計算書類による当該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の当該国外関連取引に係る事業に係る所得(当該計算書類において当該事業に係る所得が他の事業に係る所得と区分されていない場合には、当該事業を含む事業に係る所得とする。以下この号において同じ。)が、これらの者が支出した当該国外関連取引に係る事業に係る費用の額、使用した固定資産の価額(当該計算書類において当該事業に係る費用の額又は固定資産の価額が他の事業に係る費用の額又は固定資産の価額と区分されていない場合には、当該事業を含む事業に係る費用の額又は固定資産の価額とする。)その他これらの者が当該所得の発生に寄与した程度を推測するに足りる要因に応じてこれらの者に帰属するものとして計算した金額をもつて当該国外関連取引の対価の額とする方法
- The method which uses, as the amount of consideration for a transaction with a foreign affiliated person, the amount calculated by deeming that the income, which arises from a business pertaining to a transaction with a foreign affiliated person set forth in Article 68-88, paragraph (6) of the Act for the business year including the date on which said transaction with a foreign affiliated person was conducted, based on financial statements containing the consolidated status of property and profits and losses of a corporate group which includes said consolidated corporation and a foreign affiliated person (meaning a foreign affiliated person prescribed in paragraph (1) of said Article) pertaining to said transaction with a foreign affiliated person conducted by said consolidated corporation (where the income arising from said business is not recorded separately from the income arising from other businesses in said financial statements, the income arising from businesses including said business; hereinafter the same shall apply in this item), or for any other period equivalent thereto, is to be attributed to such persons, in accordance with the factors sufficient to estimate the amount of expenses or the value of fixed assets that such persons have spent or used for conducting said transaction with a foreign affiliated person (where the amount of expenses or the value of fixed assets spent or used for said business is not recorded separately from the amount of expenses or the value of fixed assets spent or used for other businesses in said financial statements, the amount of expenses or the value of fixed assets spent or used for businesses including said business) or any other levels of such persons' contribution to said income