納める: 213 Terms and Phrases
- 納める
- to dedicate
- to make an offering
- to pay (fees)
- to supply
- to store
- to finish
- to bring to a close
- to restore (something to its place)
- to achieve (e.g. a result)
- 舞い納める
- to conclude a dance
- to dance the last dance
- 手中に納める
- to make one's own
- to take possession of
- 倉庫に納める
- to store in a warehouse
- 月謝を納める
- to pay a school fee
- 元の所に納める
- to put (a thing) back in its place
- 髱は丸く納める。
- The tabo was rolled up.
- 石上神宮に納める。
- And he dedicated them to Ishigami-jinja Shrine.
- 裁判所に納める費用
- Costs to Be Paid to the Court
- 遺体を棺に納める儀式。
- This is a rite for placing the body in a coffin.
- 御船代を正殿内に納める儀式。
- This ceremony is to place the Mifunashiro, the sacred wooden box for holding the symbol of the kami, in the main sanctuary.
- 撥(リン棒)をリンの中に納める。
- Put the bachi into the bell.
- 玉虫厨子は仏像を納める家具である。
- Tamamushi-no-Zushi is a piece of furniture for storing a Buddha statue.
- 揉紙(包み紙)で包み、軸箱に納める。
- 7. Wrap it with 'momigami' (a piece of paper soften by crumpling) and put it in a 'jiku bako' (a box for kakejiku).
- そこにて氏名を記入し300円を納める。
- There, pay 300 yen after writing the one's name.
- 内部には叡尊が所持していた舎利を納める。
- Shari (Buddha's relics) which had been kept by Eison has been stored inside.
- のち注文によって茶碗を納めるようになる。
- He later started supplying Rikyu tea bowls to order.
- 桐箱には香木等を用いた防虫香を共に納める。
- It is kept in paulownia box with fragrant mothballs made of fragrant wood.
- 写経の代わりに納経札を納める巡礼者もいる。
- Some pilgrims leave the nokyo-fuda (prayer paper) at each temple instead of the shakyo.
- 代々、魚類を御厨に納めることを家業とした。
- For generations, his family business was to provide fish to mikuriya (manors of Imperial family and powerful shrines).
- 折り畳むことでコンパクトに納めることができる。
- Sensu is compact in shape when folded.
- 陸曳は、外宮山田工作場の貯木池へ用材を納める。
- In Okabiki, the timber is delivered to the timber pond of the Geku Yamada workshop.
- 御樋代(御神体を納める容器)にする木を切り出す行事。
- This is the event to cut the wood which is to be used to make the Mihishiro (the sacred box to hold the symbol of the kami).
- 居住者は、この法律により、所得税を納める義務がある。
- A resident shall be liable to pay income tax pursuant to this Act.
- 内部に水瓶(すいびょう)形の銅製舎利容器5基を納める。
- It contains five suibyo (water jar)-shaped copper container for remains inside.
- 対象寺社は特別徴収義務者として市へ納める特別徴収である。
- This was in the form of a special collection in which the temples and the shrines subject to the tax acted as special tax collectors and paid the tax income to the city.
- 柄杓の柄を胴に差し首を継ぎ、敷絹で死骸を包み、棺に納める。
- The handle of the water ladle is then inserted into the neck and the severed head reattached before the laid-out silk is used to wrap the body which is placed inside a coffin.
- 次に掲げる金額は、費用として、当事者等が納めるものとする。
- The amounts listed in the following shall be paid by a party, etc. as costs:
- その後、卒塔婆は僧が遷化した後その遺骨を納める建物になった。
- The stupa later became the building in which the ashes of a temple priest were placed after he or she died.
- 叙爵申請者が栄爵に際して納める費用を栄爵料、叙爵料といった。
- The amount an applicant had to pay for eishaku was called eishaku-ryo or joshaku-ryo.
- これは、米で納めるべき年貢を銭で代納する「分銭」に由来した。
- The system originated from 'bunsen,' which was a system of paying nengu (land tax) by coins instead of rice.
- 硯の他に筆、墨、水滴、小刀、尺、暦その他をも納めることがある。
- A writing brush, ink, water, a short sword, a ruler and a calendar are sometimes kept in it together with suzuri.
- 後に土倉などが徳政令適用除外のためにこれを納めることも認めた。
- The bakufu later also recognized that doso would pay this amount so that Tokuseirei would not be applied to them.
- 橋を守護する饗土橋姫神社で祈願した後、萬度麻を擬宝珠に納める。
- The Mandonusa is placed in a new Giboshi after prayers are offered to Aedobashihime-jinja Shrine, the guardian of the bridge.
- 主に、米で納めるため、その米を年貢米(ねんぐまい)と呼ばれた。
- As the nengu was mainly paid by rice, the rice used for the taxation purpose was called 'nengumai' (the annual tribute rice).
- 江戸時代には、農地を正式に持ち、年貢を納める者を百姓と言った。
- In the Edo period, those who had their own farmlands officially and paid rice as their land taxes were called Hyakusho.
- 1974年 東京赤坂の迎賓館に「截金四曲一双屏風 霞文」を納める
- 1974: He delivered 'kirikane yonkyoku-isso byobu Kasumi-mon' (four-panel folding screen decorated with kirikane, titled Kasumi-mon) to the Geihinkan (State Guest Houses) in Akasaka, Tokyo.
- 公共法人は、前二項の規定にかかわらず、法人税を納める義務がない。
- Notwithstanding the provisions of the preceding two paragraphs, a public corporation shall not be liable to pay corporation tax.
- 本位牌の他に、菩提寺(旦那寺)や本山に供養の布施と共に納める位牌。
- In addition to hon-ihai, an ihai called tera-ihai is presented to one's bodai-ji temple (family temple, also called danna-dera temple) or head temple together with donations for memorial services.
- 毛先を巻き納める前にいったん下におろして緩やかな輪にする型もある。
- A kind of sokei was also present that was formed by hanging down the hair before winding up the tip of the hair and, thereby, forming mild loops.
- 今日、神社に納める金銭のことを「初穂料」と呼ぶのはこれに由来する。
- Today, the money offered to Shrine is called 'hatsuho-ryo' (ceremony fee) which was derived from this.
- 近年では地上の寺社のお札を機関室などに納めることが多いようである。
- Today, in most cases, seafarers buy a paper charm from a shrine on the land and place it in the engine room.
- 乗組員や乗客(または貨物)を納めるようデザインされた飛行機の中央部分
- the central body of an airplane that is designed to accommodate the crew and passengers (or cargo)
- 39年10月(10年)、五十瓊敷命が剣千振を作り、石上神宮に納める。
- In October in the year 10, Inishiki no Mikoto presented 1,000 swords he had made to Ishigami-jingu Shrine.
- 裁判所は、保釈請求者でない者に保証金を納めることを許すことができる。
- The court may let a person other than the person requesting bail pay the bail bond.
- あるロバが、有名な神像をお寺に納めるために、町の通りを運んで行った。
- AN ASS once carried through the streets of a city a famous wooden Image, to be placed in one of its Temples.
- 裁判所が嘱託する登記又は登録につき納める登録免許税 その登録免許税の額
- The registration and license tax to be paid for registering as commissioned by the court: the amount of such registration and license tax;
- 同じ場所に納めることになるので、納骨した遺骨は取り出すことはできない。
- In this case, remains that were once placed there cannot be taken out because all remains are placed in the same place.
- 均田制に基づく田地の支給に対して、粟(穀物)2石を納める義務を負った。
- In return for the provision of rice fields based on the Equal-field system, people were put under an obligation to present about 360 litters of millet.
- 1ヶ所の場合は前から伊勢神宮・氏神・崇敬神社の神札の順に重ねて納める。
- In the case that there is one place, three shinsatsu are put together in the following order from the front: the shinsatsu of the Ise-jingu Shrine, that of the ujigami, and that of the revered shrine.
- 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.
- 胞衣壺(えなつぼ)は、胞衣(人間の胎盤)を埋納する際に納める容器(壺)。
- Enatsubo is a container or pot in which the placenta of human beings are placed when being buried.
- 従って、麻植保から上がる年貢は、宮中にある内蔵寮へ納める事になっている。
- Therefore nengu (land tax) collected from Oe no ho was customarily deposited with the Kuraryo (Bureau of Palace Storehouses) of the Imperial Court.
- 非居住者は、次に掲げる場合には、この法律により、所得税を納める義務がある。
- A nonresident shall be liable to pay income tax pursuant to this Act in any of the following cases:
- 土地あるいは工業・商業につき多額の国税を納める30歳以上の者の中から互選。
- These councilors were internally selected and were 30 years of age, or older, taxpayers who paid a large amount of tax for their properties or their industrial or commercial businesses.
- 銭座では寛永通寳の鋳造高の約一割を運上として幕府に納めるのが慣行であった。
- In ginza, about 10 % of minted amount of kaneitsukan was presented as tax to bakufu generally,
- 明治維新後、茶道低迷期の中、旧大名家の華族に作品を納めるなど家業維持に貢献。
- In the doldrums of Sado after the Meiji Restoration, he contributed to maintain the family business by efforts such as to offer works to the nobilities of former-daimyo.
- 杖の回数と同じ斤量の銅を納めることで罪を回避すること(贖銅)も可能であった。
- It was also possible to avoid punishment by paying copper coins weighing the equivalent to the number of strokes of the cane (shokudo, or atonement by copper).
- 仏舎利塔(ぶっしゃりとう)とは、仏舎利(釈迦牟尼の遺骨)を納めるとされる仏塔。
- Bussharito is a Buddhist pagoda that allegedly contains Busshari (remains of Shakamuni-butsu).
- 本像を納める厨子の扉に描かれた仏画も鎌倉時代の絵画資料として貴重なものである。
- The Buddhist images adorning the doors of the miniature shrine that houses this statue are valuable as examples of Kamakura period painting.
- 塔身と相輪の2つから構成されており、塔身内部には陀羅尼を納める構造となっている。
- One piece of Hyakuman-to Tower was formed in two parts, a pagoda and a Sorin (metal pinnacle on the top of pagodas), and the inside of the pagoda was structured to store a Darani.
- 歌人は藤原定家、藤原俊成、後鳥羽上皇、後嵯峨上皇などでおよそ1400首を納める。
- It contains around 1400 poems by poets including FUJIWARA no Sadaie, FUJIWARA no Toshinari, the Retired Emperor Gotoba, and the Retired Emperor Gosaga.
- かつてこの一帯は南泉坊といわれ平等院の宝物を納めるところが幾つもあった「安養集」。
- The region here was once called Nansebo and is where 'Anyoshu,' which stored the treasures of Byodo-in Temple, was present.
- なお、経を納める容器には、銅筒のほか陶器製の壺や甕、竹製、石製の容器も用いられた。
- To contain sutra, a ceramic crock, an earthenware pot, a bamboo or stone container were used as well as a bronze case.
- 保釈の保証書には、保証金額及び何時でもその保証金を納める旨を記載しなければならない。
- A bail bond shall have recorded therein the amount of bail money and the fact that bail money can be posted at any time.
- 内部は仏教各宗派の本山寺院の仏堂を模した豪華な作りになっており、仏像や位牌を納める。
- Its inside is designed as a gorgeous simulation of the Buddhist hall of the head temple of each relevant Buddhist sect, where statues of Buddha and ihai (ancestral tablets) are installed.
- 個人は、法人課税信託の引受けを行うときは、この法律により、法人税を納める義務がある。
- An individual who accepts the position of trustee of a trust subject to corporation taxation shall be liable to pay corporation tax pursuant to this Act.
- これを機に歴代天皇は貴重書の収集とその副本作成に尽くし、副本を納める倉庫を充実させた。
- Successive emperors took this chance to do their best to collect precious books and make the duplicate books and maintain the storehouses for the duplicate books.
- 神社に祈祷を依頼する際に納める金銭のことを、「初穂料」のほか「玉串料」と書くこともある。
- Sometimes the money paid to the shrine when requesting a prayer is written as 'tamagushi-ryo' (shrine fee) in addition to 'hatsuho-ryo' (ceremony fee).
- 「正倉院文書」中の正税帳によると、当時の税は、稲・塩・酒・粟などを納めるのが普通である。
- According to the Shozeicho (balance sheets of tax rice) of 'Shosoin Monjo' (document collection of the Nara period kept in Shosoin), rice, salt, sake, chestnuts, are commonly paid as tax.
- 『延喜式』によると、淡路国は旬料・節料として「雑魚」を贄として納めることが記載されている。
- According to 'the Engishiki,' Awaji Province was obligated to supply 'small fish' as shunryo and setsuryo.
- 2・「陸奥からの貢金が年々減っており、東大寺再建の鍍金が多く必要なので三万両を納める事」。
- 2. 'While the amount of the donation from Mutsu Province has gradually been reduced, much plating is necessary for the reconstruction of Todai-ji Temple, therefore, 30,000 Ryo should be donated.'
- 租を納める農民の個人負担によったが、後に民部省格式によって官による運送費の支給が定められる。
- The costs of milling and transport was paid by the farmer who paid So, but later the transport costs were paid by the government according to the Kyakushiki (regulations) of the Ministry of Popular Affairs.
- 中国の元 (王朝)の制度に取引貨物の価格に1割、粗悪品はその2/3を官に納める制度があった。
- In the Yuan (Dynasty) in China, there was a system in which a tenth of the value of transactional cargo, or two thirds of the value in case of inferior goods, was paid to the authorities.
- 公地公民の原則に従って、朝廷は班田収授法に基づき人民へ口分田を与え、租税を納める義務を課した。
- According to the principle of Kochi Komin sei, the Imperial Court allotted kubunden (the farm land given to each farmer in the Ritsuryo system) to people and imposed on them an obligation to pay land taxes.
- 尺の長さを長くすることで尺を基準にして納める税(反物など)がより多くとれるからとする説もある。
- There is also a study that longer the official shaku unit became, more tax revenue based on the shaku, the length of a product (a roll of a fabric, and so on) became.
- このうち、元興寺・東大寺・西大寺には「小塔院」と呼ばれる百万塔などを納める専門施設も設置された。
- Gango-ji Temple, Todai-ji Temple, and Saidai-ji Temple, were the only three of the ten temples that built a special structure called a 'Shoto-in Temple.'
- その代わりに酒屋と土倉が年間6,000貫を幕府に納める代わりに原則的にはその他の課税を免除した。
- Sake breweries and doso (pawnbrokers and moneylenders) were exempted from other taxes in return for paying the bakufu 6,000 kan per year.
- Sake shops and doso paid the bakufu 6,000 kan (now obsolete unit of currency) per year in return for being exempted from other taxes.
- 両正宮および別宮の御樋代を納める御船代(船の形をしている)の用材を切り出すにあたり行われる儀式。
- This is the ceremony for cutting the materials for the Mifunashiro (which is shaped like a ship), the wooden box to hold the Mihishiro of both the Shogu and Betsugu shrines in the Jingu.
- 税に納める貨幣を見せなさい」。彼らはデナリ一つを持ってきた。 (マタイによる福音書 22:19)
- Show me the tax money.' They brought to him a denarius. (Matthew 22:19)
- 古典的な儀式や儀礼の場では縁起物として扱われ、結納の際に相手方に納める品としても代表的なものである。
- At traditional ceremonies or rituals, surume is regarded as a token of good luck being a representative item among betrothal gifts for the other party.
- 選挙資格は、満20歳以上の男子で、その郡区内に本籍を定め、地租5円以上を納める者である(第14条)。
- Qualifications to vote were males who had reached his 20th birthday, who had a registered address in that county/ward, and who paid a land tax of over 5 yen (Article 14).
- また、大徳寺156世住持・江月宗玩の元に参禅していたことで、千宗旦に紹介されて柄杓を納めるようになる。
- Practicing Zen meditation under Sogan KOGETSU, the 156th Head Priest of the Daitoku-ji Temple, he was also introduced to SEN no Sotan and came to supply him with ladles.
- 鎌倉時代の代表的な金工作品といえる銅製の能作生塔(万物生成をつかさどる根源の珠・如意宝珠を納める塔)。
- The Nosa Shoto (the miniature pagoda which contains nyoi hoju [a sacred jewel, said to remove suffering, and capable of granting every wish], 'cintamani' which presides over all creation in the universe) is considered as a typical example of metalwork in the Kamakura period.
- 輸租田(ゆそでん)とは、律令制における田地の課税方式の区分のうち、田租を国家へ納めることが定められた田。
- The term 'Yusoden' means rice fields on which denso (rice field tax) was imposed under the taxation system of Ritsuryo system (a system of centralized government based on the Ritsuryo Code).
- まず、雑役免系荘園として国司から認められ、官物は国衙に納めるが、公事・雑役は荘園領主に納めたものである。
- The first type was land certified by kokushi (Provincial Governor) as Zoyakumen kei shoen (shoen originated from Zoyakumen) and whose lords paid kanmotsu (tribute goods paid as tax) to kokuga (provincial government offices) while securing kuji (public duties)/zatsueki (odd job tasks) for themselves.
- 陀羅尼を納める塔は、小さな三重の塔で、中国より伝来したロクロを使用した木製で、白い染料が塗布されている。
- The mini pagodas where the Dharanis are placed are made up of small triple pagodas that are of a wooden make by using the traditional Chinese potter's wheel painted white.
- 国衙に納める官物・雑役のうち、雑役を免除されて官物だけを納める田地を雑役免田(ぞうえきめんでん)と言う。
- Rice fields exempt from Zoeki (odd-job tasks) but not Kanmotsu (tribute goods paid as taxes or tithes) collected by the kokuga (provincial government offices) were called Zoeki Menden
- もっとも代表的なものとして株仲間の結成時に領主から独占的な営業特権を認められた代償として納める冥加がある。
- The most well known example of Myoga was the one that was imposed by lords in for the exclusive business right of kabunakama.
- 延喜式によれば、布紙・穀紙・麻紙・斐紙・苦参紙など毎年合わせて2万枚を漉いて内蔵寮に納める規定となっていた。
- The Engishiki (an ancient book for codes and procedures on national rites and prayers) stipulated that a total of twenty thousand sheets of paper such as fushi (cloth made of paper threads), kokushi (paper made from paper mulberry tree), mashi (paper made from hemp), hishi (high-quality paper made from gampi tree), and kujinshi (paper made from sophora plant) should be produced, and delivered to Kuraryo (Bureau of Palace Storehouses) every year.
- このため、奉納に用いられる対象は、必ずしも食物や酒、金銭や宝物などといった「物質」を納めることにかぎらない。
- Therefore, the offerings used in hono are not always 'materials' such as food, liquor, money or valuable items.
- 原形は着物の上に着た上っ張りともんぺで、実際に当初のものは着物の袖を納めるために現在よりも上衣の袖が太かった。
- The original form it took was one of overalls and work pants worn over a kimono, and the samue at the time actually had wider sleeves to fit the kimono sleeves in them.
- 米を納める場合でも、稲穂が米粒に代わり、「散米」と称して撒いたり、白紙に包んで「おひねり」として供えたりした。
- When rice is offered, rice grains in place of rice ears are thrown in an event called 'sanmai' (throwing rice) or they are offered in the form of 'wrapped offering' which is wrapped with white paper.
- 株仲間以外にも市中の空地に家を建築したり、川岸を水揚げ場として占有する場合の地子として冥加を納める例があった。
- Other than kabunakama, there were cases where Myoga was imposed on people who constructed houses in an open space inside town or those who used river banks for docking space.
- 律令制で定められた五罪(笞罪・杖罪・徒罪・流罪・死罪 (律令法))について、銅を納めることで刑罰を免じられた。
- The five punishments (whipping, flogging, imprisonment, deportation, and capital punishment [Ritsuryo law]) stipulated in the ritsuryo system could be dispensed with by paying copper
- 山形県東置賜郡高畠町一本柳の妙多羅天堂にはこの妙多羅天が祀られており、鶏の絵馬を納めると百日咳が治るといわれる。
- Myotara-ten is enshrined to Myotaraten-do hall in Ipponyanagi, Takahata-machi, Higashiokitama-gun, Yamagata Prefecture, and it is said that whooping cough will be cured by offering Ema (a votive horse tablet) with a picture of a chicken on it to the shrine.
- 3ヶ所ある場合は、中央に伊勢神宮の神札(大麻)、向かって右に氏神の神札、左にその他の崇敬する神社の神札を納める。
- In the case that there are three spaces, the shinsatsu of the Ise-jingu Shrine (a taima) is dedicated in the center, that of the ujigami in the right facing the kamidana, and that of the other revered shrine in the left.
- ただし、その成立の経緯上、雑役は荘園領主である寺社に納められたものの、官物は依然として国衙に納めるものとされた。
- Provided, however, that because of the process of their establishment, kanmotsu (tributes goods paid as tax) was paid to kokuga as before though zatsueki was paid to temples/shrines, the lord of shoen.
- 5世紀半ばになり、畿内の大型古墳の竪穴式石室が狭長なものから幅広なものになり、長持ち型石棺を納めるようになった。
- It would be during the middle of the fifth century, a vertically constructed stone chamber became relatively wider than a previous shape (It was used to be a long and narrow shape), which was an interior structure of a large class Kofun (ancient burial mound), and was implemented in the Kanai region; the Kofun would have been designed to house a stone coffin, shaped in the form of a large oblong chest (for clothing, personal effects, etc.).
- また贄を納める義務を負ったものを贄人と呼んだが、贄を納めることで調などが一律に免除されたかどうかは断定できない。
- Also, it was called niebito who were obligated to pay offerings, but it was indecisive whether the cho was exempted indiscriminately or not by paying offerings.
- 明治15年(1882年)には、自家製酒を造る者は製造免許鑑札を申請し、鑑札料金80銭を納めることが義務づけられた。
- In 1882, anyone who made home-brewed liquors was required to apply for a license for sake brewing and pay 80 sen (one sen is 1/100 of one yen) as a license fee.
- 深い渓谷にある月瀬の村々には耕作地として利用できる土地に乏しく、厳しく取り立てられる上納米を納める余裕がなかった。
- As the villages in Tsukigase which were situated in deep valleys did not have enough land to grow crops, villagers could not afford to provide the government with the tribute rice which was strictly collected.
- 荼毘に付した円珍の遺骨を納めるところから「御骨大師」と呼ばれて寺内で尊崇され、出版物への写真掲載は制限されている。
- It is called 'Okotsu Daishi' and worshiped for the reason it contains remains of Enchin by cremation, and publication of its photographs is limited.
- 議員資格は満25歳以上の男子でその府県に本籍を定め、満三年以上居住し、地租10円以上を納める者である(第13条)。
- Qualifications to become a councilor were males who had reached his 25th birthday, who had a registered address in that prefecture, who have lived there for over three years, and who paid a land tax of over 10 yen (Article 13).
- また正面を見たときに「入」と言う字に見えるように帯揚げを納める方法(入り組)は独身の女性しかできないといわれている。
- Also, it is said that only unmarried women can tuck in obiage in a manner which forms the character 入 when viewed from front (called 'irikumi').
- 通常、年末に神社が頒布(神宮大麻、氏神大麻、竈荒神札、大歳神様、戸口・柱・天井の関札など)し、各家庭で神棚に納める。
- Around the end of the year, shrines usually distribute Shinsatsu such as Jingu taima or Shrine amulet, Ujigami taima, Kamado kojin fuda, Otoshi no kamisama, sekifuda (paper charm - for a door, pillar or ceiling) so that each home places it on the household Shinto altar.
- 覚信尼は、1262年に親鸞が亡くなったとき臨終を看取り、1272年に京都東山の自宅の近くの大谷に遺骸を納める堂を建てた。
- Kakushin-ni was by Shinran's bedside when he died in 1262; and in 1272 he built Do, a temple building, to house his remains in Otani near Shinran's house in Higashiyama, Kyoto.
- 『延喜式』によると、志摩国は10日毎に「鮮鰒(なまのあわび)、さざえ、蒸鰒(むしあわび)」を納めることが定められていた。
- According to 'Engishiki,' Shima Province was obligated to supply 'raw abalone, turban shells, and boiled abalone' every ten days.
- 頭に被る部分と、巾子(こじ)と言って髷を納める部分、纓(えい)と言って背中にたらす長細い薄布の大きく三つの部分に分かれる。
- A Court cap roughly consists of three parts: the main part which covers the head, a koji where a topknot is kept, and a long strip of thin cloth called ei which hangs down to the back.
- しかしながら、神明造は奥行きより幅が大きく、高床式倉庫から発展し穀物の代わりに神宝を納めるように変化したと考えられている。
- However, it is believed that the shinmei-zukuri style, with its width longer than its depth, developed from takayukashiki-soko (warehouses on stilts) and changed so that the building became more used for keeping shinpo (sacred treasures) than storing grain.
- 至本は貿易の成否に関わらず、帰国時に現金5000貫文を納めることを約して、予定通り翌康永元年(1342年)8月に元へ渡航。
- Shihon promised to offer 5,000 kanmon regardless of the outcome of the trading, and sailed to Yuan in September 1342 as scheduled.
- 中央においては、大蔵省に租庸調を納める正倉があり、地方では当初各郡に正税を納める正倉があり、郡司により管理運用されていた。
- In the center, okura-sho (Ministry of the Treasury) had a shoso for soyocho (a tax system, corvee) and in the regions, at first, each gun (county) had shoso for shozei (the rice tax stored in provincial offices warehouse) administered by gunji (district managers).
- ところが、天平11年(739年)に封戸の租は全て封主(神封の場合は神社)に納めることとされ、神戸との税制的な違いが消滅した。
- However, the difference from jinko in the tax system disappeared when it was decided in 739 that fuko should pay all the rice tax to fushu (in case of jinpu, fushu is the shrine).
- この傾向は南北朝時代に入ると顕著になり、荘園の年貢の半分を幕府に納める半済や、年貢の取立てを守護が請け負う守護請が一般化した。
- These trends became still more prominent in the period of the Northern and Southern Courts with the spread of the half-tax, in which half of the yearly proceeds of a shoen were turned over to the shogunate, and the shugouke system, in which the shugo was contracted with the duty of collecting the land tax.
- 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.
- その一部はシャム国王ラーマ5世から日本国民へ贈られ、それを納めるために創建されたのが覚王山日暹寺(現在の覚王山日泰寺)である。
- A portion of the sariras was given to the Japanese people by Rama V of Siam, and Kakuozan Nissen-ji Temple (now Kakuo-zan Nittai-ji Temple) was built to deposit it.
- 神札を納める宮形には神札を入れる箇所が3ヶ所のものと1ヶ所のものが多いが、大型の神棚では5ヶ所あるいは7ヶ所以上のものもある。
- Although most miyagata to which shinsatsu are offered have one or three spots into which they are put, some large-sized kamidana have more than five or seven.
- 至本は貿易の成否に関わらず、帰国時に現金5000貫文を納めることを約し、予定の通り翌康永元年(1342年)8月に元へ渡航した。
- Shihon was promised 5000 kanmon (approximately 50,000 yen) on his return regardless of the outcome of trade; he sailed to Yuan in September 1342, the following year, as scheduled.
- 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.
- 浄土真宗の門徒は、家の墓に納骨するのとは別に、遺骨の一部を親鸞聖人の墓所である京都の西大谷や東大谷に、分骨して納めることがある。
- Some monto place a portion of the remains at Nishi Otani or Higashi Otani in Kyoto, the graveyard of the holy priest Shinran, separately from their own family graveyard.
- 天平勝宝8歳(756年)4月、聖武太上天皇不予の際黄金を納めるため陸奥より上京した全成は奈良麻呂から三度目の謀反計画を謀られた。
- In april, 756, when Shomu Daijo Tenno (the retired Emperor) was sick, Matanari took gold to Kyoto from Mutsu, he was approched by Naramaro to be part of the rebellion for the third time.
- 織田信長から豊臣秀吉へという全国統一の流れの中で、納める年貢の量に直結する「升」を量るための枡を全国共通のものにする必要が生じた。
- When unification of the whole country was in process with the power of Nobunaga ODA and then Hideyoshi TOYOTOMI, there was the need to standardize the masu used nationwide in common, because the standard of the masu (or sho) affected the amount of nengu (land tax) paid by farmers.
- 1928年1月12日から日本放送協会のラジオ放送による大相撲中継がはじまった際、放送時間内に勝負を納めるため土俵に仕切り線を設けた。
- When radio broadcasting of the grand sumo tournaments was started by NHK in January 12, 1928, Sikiri-sen (starting lines) was added to the dohyo to cause the bouts to be completed within the broadcasting time.
- 定免法では、過去5年間、10年間または20年間の収穫高の平均から年貢率を決めるもので、豊凶に関わらず一定の年貢を納めることになった。
- In jomen ho, the ratio of land tax was determined based on the average crop in the past 5 years, 10 years or 20 years and a fixed land tax was imposed regardless of the crop situation.
- 代わって扁平な小石に経典の字句のうち一文字を書写し、それを多数埋納する一字一石経や、複数文字を書写した多字一石経を納める経塚が流行する。
- Instead, small, flat stones were used as popular media for carrying scriptures, and multiple stones with one letter from scriptures written on them, which were called 'Ichiji isseki kyo' (literally, 'one-letter stone scriptures'), or one stone with multiple letters from scriptures written on it, which was called a 'Taji isseki kyo' (literally, 'multiple-letter stone scriptures'), were buried.
- 伊豆諸島を所領とする伊豆国介工藤茂光を恐れた忠重は密かに年貢を納めるが、それを知った為朝は激怒し、忠重の左右の手の指を三本切ってしまう。
- Tadashige, however, secretly paid nengu for fear of the deputy-chief of Izu Province, Shigemitsu Kudo, administrator of the Izu Island chain, but when Tametomo found this out, he was furious and chopped off three fingers from Tadashige's hands.
- 玉章地蔵は京都市東山区の渋谷(しぶたに)越えにあった小町寺から明治8年(1875年)に移されたもので、小野小町宛ての恋文を納めると伝える。
- Tamazusa Jizo was moved from Komachi dera, which was at Shibutanigoe in Higashiyama Ward, Kyoto City in 1875, and it is said that it carries a love letter addressed to ONO no Komachi.
- 初穂料はお札やお守りなどを受ける際の金銭にも使うが、玉串料は玉串のかわりとして納める金銭という意味であるので祈祷の依頼の際にしか使わない。
- Hatsuho-ryo also refers to the money paid in exchange for Ofuda (paper charm) and Omamori (personal amulet), whereas the term tamagushi-ryo is used only for the money paid upon requesting a prayer since it is paid instead of tamagushi.
- しかし、平城京から発見されている木簡や『延喜式』で贄を納めることを義務付けられていた国は、信濃国、下野国など内陸で比較的畿内より遠い国もある。
- However, according to the mokkan and 'the Engishiki' discovered from Heijo-kyo, the provinces obligated to pay offerings were sited in the inland areas such as Shinano Province and Shimotsuke Province, and those were relatively far from kinai.
- その対象地は国家への雑役を免除されたことから雑役免の扱いを受けるようになり、代わりに寺社へ雑役を納める「雑役免田」(負田・負名とも)となった。
- The object lands under the above system were granted Zoyakumen and became 'Zoyakumenden' (land exempted from zatsueki) (also called Fuden or Fumyo), obliged to provide zatsueki to temples/shrines instead of the nation.
- 給主たる院宮・寺社は毎年、叙位或いは特定の官職への任官希望者を公募し、応募者に叙爵料、任料を納める代償として希望する官位を与えることができた。
- As the owners of the territories, ingu, temple and shrines were allowed to publicly seek applicants for joi (investiture of a Court rank) or specific government posts every year and grant official ranks in return for Joshaku (conferring of a Court rank) fee and ninryo (fee for getting an official rank).
- なお、当時の府県会規則には、「選挙資格は、満20歳以上の男子で、その郡区内に本籍を定め、地租5円以上を納める者(同法第14条)」と定められていた。
- At that time, Fukenkai kisoku (the rules of prefectural assembly) stipulated that 'men over 20 years old whose domicile is in that county and prefecture and who pay more than 5 yen tax are eligible to vote (Article 14 of the same law).'
- あなたがたが貢を納めるのも、また同じ理由からである。彼らは神に仕える者として、もっぱらこの務に携わっているのである。 (ローマ人への手紙 13:6)
- For this reason you also pay taxes, for they are servants of God's service, attending continually on this very thing. (Romans 13:6)
- 現在でも納経をしないと御朱印がもらえない寺院が存在するが、多くの寺社では少額の金銭(初穂料・御布施)を納めることで御朱印がもらえるようになっている。
- There are still some temples that will not give goshuin unless sutra copies are submitted, but at many temples, goshuin will be given by donating a small amount of money (hatsuho-ryo (ceremony fee) or offerings).
- 神明造が奥行きより幅が大きい長方形で、高床式倉庫から発展し穀物の代わりに神宝を納めるように変化したものと考えられ、住吉造が大嘗祭の建物に近似している。
- In the shinmei-zukuri style buildings have a rectangular shape with its width longer than the depth, and the style is thought to have been developed from takayukashiki-soko (warehouses on stilts) and changed so that the building became more fitted for keeping shinpo (sacred treasures) than storing grain, and the sumiyoshi-zukuri style is close to the style of the building where Daijosai (the first ceremonial offering of rice by newly-enthroned Emperor) is held.
- いろいろな民族、部族、国語、国民に属する人々が、三日半の間、彼らの死体をながめるが、その死体を墓に納めることは許さない。 (ヨハネの黙示録 11:9)
- From among the peoples, tribes, languages, and nations people will look at their dead bodies for three and a half days, and will not allow their dead bodies to be laid in a tomb. (Revelation 11:9)
- これは農民が領主が支配する田畑で労働行為(耕作)を行って年貢を納める代償として領主からの庇護を受けるという関係をその他の領民に拡大したものとも言える。
- In a sense, the above was modeled after the relation between lords and farmers under which farmers worked at farmlands (cultivation) that were under the rule of lords and pay nengu while being protected by the lords.
- 現在も三十五日、四十九日などの納骨が行われるときには、斎場の職員が寺まで出張して、墓石の開閉や、遺族が遺骨を納めるときの介助などをしてくれることが多い。
- Even today, at the rite placing the ashes of the dead in the grave on the 35th day or 49th day after the death, staff of a funeral hall usually assist the bereaved in opening and closing of the gravestone, handling the urn and other things.
- これに対して田租を納め無い田を不輸租田と呼ぶ(ただし、いずれにも属しない輸地子田(乗田・無主田・収公田など田租の替わりに地子を納める田地)も存在する)。
- On the other hand, rice fields which were exempted from denso were called fuyusoden (provided that rice fields which didn't belong either of the above two categories called yujishiden (such as joden, mushuden and shukoden on which jishi (land tax) was imposed instead of denso) also existed).
- シャーロック・ホームズがいったん出した半クラウン銀貨をポケットへ納めると、そこへ怖い顔をした年輩の男が、猟用の鞭を振り振り大跨(おおまた)に門から出て来た。
- As Sherlock Holmes replaced the half-crown which he had drawn from his pocket, a fierce-looking elderly man strode out from the gate with a hunting-crop swinging in his hand.
- 江戸時代の百姓身分とは、主たる生業が農業・手工業・商業のいずれかであるかを問わず、村に石高を持ち、領主に年貢を納める形で権利義務を承認された身分階層を指した。
- During the Edo period, a farming rank was one of social status in which a farmer had 'kokudaka' (crop yield) in his village and his duties and rights were approved by paying his nengu' (land tax) to the landlord, whichever his regular vocation was agriculture, labor industry, or commerce.
- 『延喜式』によると、若狭国は10日毎に「雑魚」、節日ごとに「雑鮮味物」、さらに年に一度「生鮭、ワカメ、モズク、ワサビ」を御贄として納めることが定められている。
- According to the 'Engishiki,' Wakasa Province was obligated to supply 'small fish' every ten days, 'sapid marine products' for every seasonal festival, and additionally 'raw salmon, seaweed, mozuku (alga-like seaweed), and wasabi' once a year as offerings.
- その納める義務が信託財産責任負担債務である国税に係る信託が終了したとき(信託法第百六十三条第五号(信託の終了事由)に掲げる事由によつて終了したときを除く。)。
- Where the trust involving the national tax for which the liability to pay is an obligation covered by the liability based on the trust property has terminated (excluding cases where the trust has terminated on the grounds set forth in Article 163, item (v) (Grounds for Termination of Trust) of the Trust Act)
- 「地利の上分」(田1段(反)につき1斗5升、畠1段につき5升、当時としてはかなりの高率)と、「土産のもの」(雉100羽、塩曳き鮭100尺)を、伊勢神宮に納める
- Donated to the Ise-jingu Shrine were 'profits from use of the land,' (about 27 liters per a tan [an old unit indicating an area of land, which is 991.7 square meters] of a rice paddy and about nine liters per a tan of a field of crops other than rice, which are significantly high rates for that time), and 'local products,' (100 Japanese pheasants and 30.03 meters of salted salmon).
- この項には各国に割当てられた食材をそれぞれ毎月(旬料)・正月元旦や新嘗祭などの節日(節料)・年(年料)に一度というように内膳司に直接納めることが規定されていた。
- In these items, it was defined for each province to supply the assigned food directly to Naizenshi every month (shunryo), on New Year's day, on seasonal festivals such as Ninamesai (the Harvest Festival) (setsuryo), and once a year (nenryo).
- 令第十条第二項ただし書の規定により現金をもって登録手数料を納めるときは、その登録の申請を行ったことにより得られた納付情報により登録手数料を納めなければならない。
- When paying registration fees by cash pursuant to the provisions of the proviso of Article 10, paragraph (2) of the Order, the registration fees shall be paid by complying with the payment information obtained by filing such registration.
- 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.
- 彼らはイエスに言った、「悪人どもを、皆殺しにして、季節ごとに収穫を納めるほかの農夫たちに、そのぶどう園を貸し与えるでしょう」。 (マタイによる福音書 21:41)
- They told him, 'He will miserably destroy those miserable men, and will lease out the vineyard to other farmers, who will give him the fruit in its season.' (Matthew 21:41)
- 番匠は大工職の補任料を納める以外に租税負担が無く、他の職種のように供御人や神人になったり座を結成することもなく、棟梁層による緩やかな組織が存在しているのみであった。
- Bansho were not required to pay tax other than to pay the appointment fee for Daikushiki and only belonged to the loose organization under the Toryo class, not like other occupations where they became Kugonin (purveyors to the Imperial household) and Jinin (associates of Shinto shrines) or formed guilds.
- 渡来人の豪族秦氏がヤマト王権に税を納める際、用いた絹が「うずたかくつもられた」ことから、朝廷から「うずまさ」の姓を与えられ、これに「太秦」の漢字表記を当てたという説。
- One theory is that the imperial court gave the surname of 'Uzumasa' with kanji characters meaning silk cloth, to the powerful Hata clan, who were immigrants, due to the silk clothes they used to pay as taxes to the Yamato Dynasty piling up in great heap.
- 高倉流では、宮中に納める場合など、普通は松と橘のみだが(旧儀御服記)、徳川家祥(のちの家定)におさめたものは女子用のように松梅橘の三種とした(有職文化研究所蔵調進控)。
- In Takakura school, fans to be delivered to the Imperial court had decorations of pine and mandarin orange only (according to 旧儀御服記), but the fan delivered to Iesachi TOKUGAWA (later Iesada) had three flowers of pine, plum, and mandarin orange, just like a fan for girls (Choshin Hikae in collection of Yusoku Bunka Kenkyujo (Institute of Court Culture)).
- 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.
- 半済とは、本来領主に納入すべき荘園の年貢や知行国主に納めるべき国衙領の年貢のうち、半分は領主に届けるものの、残り半分は兵糧米として現地の武士に与えてよいとするものである。
- The policy, hanzei, allowed ryoshu to split nengu in half, out of all nengu that was supposed to be given to feudal lords as manor nengu and to a provincial governor as Kokugaryo nengu, to deliver to both feudal lords as nengu and the local warriors as rice provisions when needed.
- が、神宝を納める庫の高い階(高橋)に、女だてらに上るのはいやだと拒否され、仕方なく物部十千根 大連に任せたといわれている(この祭祀とは、神宝の出し入れもしていた可能性がある)。
- However, she refused his offer saying that she would not like to climb up to a higher floor (elevated bridge) because she was just a woman; then he had no idea other than appointing MONONOBE no Tochine, who was in the position of Omuraji (one of the important official ranks of Yamato Imperial Court, representing the local ruling lords called Muraji) (the religious service referred to here might have included the task of getting in and out the sacred treasures).
- 負所(おっしょ)とは、中世の荘園において、本来は国衙に納めるべき雑役(場合によっては官物の一部を含む)を免除を受け、その分を自己に収めることが出来る荘園領主及びその土地を指す。
- The term 'Ossho' means the lords of Shoen (manor in medieval Japan) were exempted from and allowed to collect Zatsueki (a kind tax under the Ritsuryo system) (sometimes inclusive of the portion of Kanmotsu (tribute goods -supposed to be paid to Kokuga (provincial government offices) as well as the land of such Shoen.
- ヨセフはエジプトの田地について、収穫の五分の一をパロに納めることをおきてとしたが、それは今日に及んでいる。ただし祭司の田地だけはパロのものとならなかった。 (創世記 47:26)
- Joseph made it a statute concerning the land of Egypt to this day, that Pharaoh should have the fifth. Only the land of the priests alone didn't become Pharaoh's. (Genesis 47:26)
- 本願寺3拠点の2つが撃破され、特に長島では徹底的な根切を行ったことを知った石山本願寺は、顕如が信長に対して自らの行為を侘び、さらに条目と誓紙を納めることで信長と再度和議を結んだ。
- Receiving the news that two of the three bases of Hongan-ji Temple were smashed and that especially in Nagashima, a thorough negiri was implemented, Kennyo made peace with Nobunaga again by apologizing for his act and also providing a written oath and articles.
- 古代インドにおいては絶対的所有権の概念が存在せず、自給自足に近い生活を送る零細農家が森林を開発して田畑とした者が土地の所有者となり、国王に租税を納めることでその耕作権が保障された。
- In ancient India there did not exist the concept of absolute property right and the small farm house, which was self-sufficient, developed the forest, made it a field, became the owner of the land and was guaranteed the right to cultivate it by paying taxes to the king.
- 世界各国の国立中央図書館は、法律などによって定められた納本制度によって出版者に特定の図書館に出版物を納めることを義務付け、一国内の出版物を網羅的に収集することを重要な役割としている。
- One of the primary functions of national libraries around the world is to mandate that all publications must be deposited in designated libraries based on the Legal Deposit System as stipulated in a law, etc., and to compile a comprehensive collection of materials published in their respective countries.
- 大宝律令には都の東西両市における估価をはじめ、貿易や口分田などの公田からの納税(地子)を代物で納める(あるいは、地子を中央へ送るために地子交易を行う)ときの估価などが規定されている。
- Taiho Code defined the koka in the cities on both east and west of the capital, and the koka for in-kind payment of taxes on trade or taxes on fields administered directly by a ruler (jishi), such as kubunden (the farm land given to each farm in the Ritsuryo system) (or when conducting jishi trade in order to send jishi (land taxes under the Ritsuryo system to the central govenment)).
- 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.
- 1928年(昭和3年)1月12日から日本放送協会のラジオ放送による大相撲中継がはじまった際、放送時間内に勝負を納めるため幕内10分、十両7分の制限時間設定とともに仕切り線が設けられた。
- When Japan Broadcasting Corporation began to broadcast Ozumo over the radio on January 12, 1928, they set a time limit of 10 minutes for makuuchi (senior-grade) sumo wrestlers, a time limit of 7 for juryo (an intermediate division) sumo wrestlers, and starting lines such that all matches would finish before the end of the program.
- しかし、延暦17年(798年)の太政官符によれば、令制国が地元特産物を朝廷に納めるために買い上げを行う(交易雑物)時には、和市の価(今日で言う市場価格)で購入するように命じられている。
- But the Daijokanpu issued in 798 (official docments issued by Daijokan, Grand Council of State) ordered ryoseikoku (province) to buy at Washi price (present-day market price) when purchasing local specialties (trading miscellaneous things) to deliver to the Court.
- 前項の費用を納めるべき当事者等は、他の法令に別段の定めがある場合を除き、申立てによつてする行為に係る費用についてはその申立人とし、職権でする行為に係る費用については裁判所が定める者とする。
- The party, etc. who is to pay the costs set forth in the preceding paragraph shall be the petitioner in the case of the costs pertaining to an act to be conducted upon petition, or a person designated by the court in the case of costs pertaining to an act conducted by the court's own authority, unless otherwise provided for in other laws or regulations.
- ここに荘園制度を完全に崩壊し、石高制による近世的土地所有を実現し、農民には耕作権を認めるとともに年貢を納める義務を負わせるとともに、大名には所領をあてがうとともに、改易や国替を可能とした。
- With the complete collapse of the manorial system, early-modern land holding based on the Kokudaka system was granted, and peasants assumed obligations to pay nengu in return for the right to cultivate, while the daimyo obtained territories in exchange for Kaieki (to forfeit rank of samurai and properties) and Kunigae (to transfer a daimyo from one fief to another).
- 長沼村に隣接する地に、長沼というひょうたん型をした230町歩程の沼が存在し、江戸時代から、長沼村の村民が幕府に年貢を納めることで沼の占有権を得ており、村の大半の村民が漁業で生計を立てていた。
- There was an about 230 hectare of bottle-gourd-shaped marsh called Naganuma in the land adjacent to Naganuma village, and people in the village had gained the possessory right of the marsh by paying nengu (annual tribute, land tax) to the bakufu (Japanese feudal government headed by a shogun) from Edo period, and most of the people in the village earned their living by fishery.
- 1875年(明治7年)に地租改正により、農家が納める税金は米から金に変わり、農家では収量を重視するようになり、米の品質が落ちてきたが、一方で、酒の需要が増加し、蔵本では酒米を確保しようとした。
- Because of the land-tax reform in 1875, the tax paid by farmers changed from rice to money, and farmers began to make a point of the harvest volume to reduce the quality of rice while demand for sake increased to have Kuramoto endeavor to secure rice for brewing sake.
- そして訴え出て言った、「わたしたちは、この人が国民を惑わし、貢をカイザルに納めることを禁じ、また自分こそ王なるキリストだと、となえているところを目撃しました」。 (ルカによる福音書 23:2)
- They began to accuse him, saying, 'We found this man perverting the nation, forbidding paying taxes to Caesar, and saying that he himself is Christ, a king.' (Luke 23:2)
- 内国法人は、国内において内国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる外国法人課税所得の支払を受けるときは、この法律により、所得税を納める義務がある。
- A domestic corporation shall be liable to pay income tax pursuant to this Act when it receives, in Japan, payment of taxable income of a domestic corporation, or receives payment of taxable income of a foreign corporation attributed to the trust property under a trust subject to corporation taxation for which it accepts the position of trustee.
- 外国法人は、外国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得の支払を国内において受けるときは、この法律により、所得税を納める義務がある。
- A foreign corporation shall be liable to pay income tax pursuant to this Act when it receives payment of taxable income of a foreign corporation, or receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which its accepts the position of trustee.
- 第三年すなわち十分の一を納める年に、あなたがすべての産物の十分の一を納め終って、それをレビびとと寄留の他国人と孤児と寡婦とに与え、町のうちで彼らに飽きるほど食べさせた時、 (申命記 26:12)
- When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled. (Deuteronomy 26:12)
- 第一項の登録料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The payment of registration fees under paragraph (1) shall be made by patent revenue stamps as provided by an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by an Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- 第一項の特許料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The payment of patent fees under paragraph (1) shall be made by patent revenue stamps as provided by Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- 前項の割増登録料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The payment of the registration surcharge under the preceding paragraph shall be made by patent revenue stamps as provided by an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by an Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- 前項の割増特許料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The payment of the patent surcharge under the preceding paragraph shall be made by patent revenue stamps as provided by Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- 前三項の割増登録料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The surcharges under the preceding three paragraphs shall be paid by patent revenue stamps as provided by Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that the payment may be made in cash, if permitted by Ordinance of the Ministry of Economy, Trade and Industry.
- 約100平方m2の展示室には、縄文時代の暮らしぶりを示す「桑飼下遺跡」から出た埋葬用のかめや、土製の耳飾りをはじめ、古墳時代の刀、飛鳥時代に都へ納める品物に付けた木簡などの出土品も数多く展示されている。
- In the hundred-square-meter exhibition room, there are exhibited a large number of excavated articles, such as burial jars and earrings made of clay excavated at 'Kuwagaishimo site'; which describe life in the Jomon period, swords manufactured in the Tumulus period; wood slips which were attached to articles to be conveyed to the capital city in the Asuka period; etc.
- 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.
- 第一項又は第二項の登録料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The registration fee provided for in paragraphs (1) and (2) shall be paid by patent revenue stamps as provided by Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that the payment may be made in cash if permitted under the Ordinance of the Ministry of Economy, Trade and Industry.
- 第一項又は第二項の手数料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The payment of the fees under paragraph (1) or (2) shall be made by patent revenue stamps as provided by Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- The payment of the fees under paragraphs (1) and (2) shall be made by patent revenue stamps as provided by an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by an Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- 第一項及び第二項の手数料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The payment of the fees under paragraphs (1) and (2) shall be made by patent revenue stamps as provided by an Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by an Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- 名田においては、官物・公事のいずれかのみを負担すればよい田地を指していたが、この場合荘園領主に納める公事を免除されて、国衙に納める官物のみを納める一色田の方が多い(荘園領主が勝手に官物を免除に出来ないため)。
- For myoden, it meant rice fields that only had to pay Kanmotsu (tribute goods paid as taxes or tithes) or Kuji (public duties), but in this case, Kuji that was to be paid to the shoen (manor) owner was exempt and Isshikiden that had to pay Kanmotsu to the Kokuga were the majority (because Shoen owners did not have the authority to make exemptions for Kanmotsu).
- 第一項から第三項までの手数料の納付は、経済産業省令で定めるところにより、特許印紙をもつてしなければならない。ただし、経済産業省令で定める場合には、経済産業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。
- The payment of the fees under paragraphs (1) to (3) shall be made by patent revenue stamps as provided by Ordinance of the Ministry of Economy, Trade and Industry; provided, however, that where so provided by Ordinance of the Ministry of Economy, Trade and Industry, a cash payment thereof shall be accepted.
- また、年貢を納める「年貢地」と公事を納める「公事地」に分けて賦課する方法も行われるようになったが、太閤検地によって公事の賦課の権限及び公事地の存在は否定され、年貢の米納を中心とした租税体系に移行することになった。
- Also, a method separately imposing 'nenguji' that was paid with nengu and 'kujiji' that was paid with kuji began to be applied, but power of imposition kuji had as well as existence of kujiji were denied by Taiko kenchi (Hideyoshi Toyotomi's nationwide land survey), then it turned to be a taxation system mainly paying with rice.
- 五番立で演能する際、五番目がめでたい曲(祝言能)ではなく暗い内容の能である場合は、『高砂 (能)(たかさご)』等、神能ものの後場のみを演じ(後半部分のみ演ずることを半能という)、めでたい気分で納めるのが建て前であった。
- For a Noh performance with the five dramas, if the fifth drama is not happy (celebratory Noh) but is dark content, then the second half of a god Noh such as 'Takasago' will be performed (It is called a half Noh because only the second half is performed) so that a happy ending supposedly comes to the end.
- 10月28日、天皇は平城宮の改作のため、しばらく保良宮に移ると詔し、更に「朕思う所有り、北京を造らんと議る」と勅して、都に近い2郡(滋賀郡と栗太郡と見られる)を割いて永く畿県とし、庸を停めて平城京に準じた調を納めるようにした。
- On December 3, the Emperor decreed that he would move to Horanomiya for a while to remodel Heijo-kyu Palace and proclaimed `I think we should build Hokukyo,' and as a result, two counties (allegedly Shiga gun and Kurita gun) near the capital were placed as kiken (prefectures near the capital) for a long period, where cho (a tribute) was collected instead yo (a tribute) as in Heijo-kyo.
- またわれわれ祭司、レビびとおよび民はくじを引いて、律法にしるされてあるようにわれわれの神、主の祭壇の上にたくべきたきぎの供え物を、年々定められた時に氏族にしたがって、われわれの神の宮に納める者を定めた。 (ネヘミヤ書 10:34)
- We cast lots, the priests, the Levites, and the people, for the wood offering, to bring it into the house of our God, according to our fathers' houses, at times appointed, year by year, to burn on the altar of Yahweh our God, as it is written in the law; (Nehemiah 10:34)
- 十川築地代銀とは1767年(明和4年)曽根崎川、京町堀川、立売堀川、阿波堀川、東横堀川、海部堀川、薩摩堀川、中之島 (大阪府)上ノ鼻、江戸堀川下ノ鼻、江ノ子島下ノ鼻その他それぞれあらたに築地をおこなった築地の売り払い代銀を貸し付け、年ごとに納める利銀である。
- Togawa Tsuijidai-gin was interest which should be paid annually, and that interest was from a loan of money which was made by selling reclaimed lands along the Sonezaki-gawa River, the Kyomachi Hori-kawa River, the Tateurihori-kawa River, the Awahori-kawa River, the Toyokohori-kawa River, the Kaifuhori-kawa River, the Satsumahori-kawa River, the Nakanoshima Uenohana, the Edo Hori-kawa Shitanohana, and the Enokojima Shitanohana in 1767.
- 内国法人は、この法律により、法人税を納める義務がある。ただし、内国法人である公益法人等又は人格のない社団等については、収益事業を営む場合、法人課税信託の引受けを行う場合又は第八十四条第一項(退職年金等積立金の額の計算)に規定する退職年金業務等を行う場合に限る。
- A domestic corporation shall be liable to pay corporation tax pursuant to this Act; provided, however, that a corporation in the public interest, etc. or association or foundation without juridical personality, which is a domestic corporation, shall be liable only where it conducts a profit-making business, it accepts the position of trustee of a trust subject to corporation taxation or it performs retirement pension services, etc. prescribed in Article 84(1) (Calculation of the Amount of Retirement Pension Fund).
- わたしはまた命を下し、神のこの宮を建てることについて、あなたがたがこれらのユダヤ人の長老たちになすべき事を示す。王の財産、すなわち川向こうの州から納めるみつぎの中から、その費用をじゅうぶんそれらの人々に与えて、その工事を滞らないようにせよ。 (エズラ記 6:8)
- Moreover I make a decree what you shall do to these elders of the Jews for the building of this house of God: that of the king's goods, even of the tribute beyond the River, expenses be given with all diligence to these men, that they be not hindered. (Ezra 6:8)
- 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.
- 内国法人又は外国法人は、昭和六十三年四月一日以後に発行された割引債につき支払を受けるべき償還差益について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の十八(特定割引債につき支払を受けるべき償還差益については、百分の十六)の税率を適用して所得税を課する。
- A domestic corporation or foreign corporation shall be liable to pay income tax with respect to profit receivable from redemption of discount bonds issued on or after April 1, 1988, and income tax shall be imposed by applying a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds).
- そのため、慶安元年(1648年)から寛文10年(1670年)にかけて6回もの禁令が出されるなど規制の対象としていたが、享保の改革において商業の統制を図るために組織化された方が望ましいとする方針の下に公認が与えられ、冥加金(上納金)を納める代わりに、販売権の独占などの特権を認められた。
- Thus, the bakufu regulated kabunakama by six interdicts between 1648 and 1670, however, it was officially approved under the policy that such organization was preferable to control the commerce and it was granted special privileges such as exclusive distributorship in exchange for render.
- 税務署長は、次の各号のいずれかに該当する場合において、納付すべき税額の確定した国税(第三号に該当する場合においては、その納める義務が信託財産責任負担債務であるものを除く。)でその納期限までに完納されないと認められるものがあるときは、その納期限を繰り上げ、その納付を請求することができる。
- In any of the cases listed in the following items, if the district director of the tax office finds that there is any national tax of which the payable tax amount has been determined (in the case set forth in item (iii), excluding a national tax for which the liability to pay is an obligation covered by the liability based on the trust property) but such national tax is not expected to be paid in full by the due date for payment, he/she may advance the due date and demand payment of said national tax:
- 前条の費用の取立てについては、第十一条第二項の規定により費用を納めるべき者に対する場合にあつては記録の存する裁判所の決定により、その他の者に対する場合にあつては第一審の裁判所の決定により、民事執行法その他強制執行の手続に関する法令の規定に従い強制執行をすることができる。この決定は、執行力のある債務名義と同一の効力を有する。
- For the purpose of collecting the costs set forth in the preceding Article, compulsory execution may be conducted pursuant to the provisions of the Civil Execution Act and other laws and regulations concerning compulsory execution procedure, based on an order of the court where the records are kept in the case of collection from the person who is to bear the costs pursuant to the provisions of Article 11, paragraph (2), or based on an order of the court of first instance in the case of collection from any other person. Such an order shall have the same effect as an enforceable title of obligation.
- 彼らはきてイエスに言った、「先生、わたしたちはあなたが真実なかたで、だれをも、はばかられないことを知っています。あなたは人に分け隔てをなさらないで、真理に基いて神の道を教えてくださいます。ところで、カイザルに税金を納めてよいでしょうか、いけないでしょうか。納めるべきでしょうか、納めてはならないのでしょうか」。 (マルコによる福音書 12:14)
- When they had come, they asked him, 'Teacher, we know that you are honest, and don't defer to anyone; for you aren't partial to anyone, but truly teach the way of God. Is it lawful to pay taxes to Caesar, or not? (Mark 12:14)
- 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.
- 外国法人は、第百三十八条(国内源泉所得)に規定する国内源泉所得を有するとき(外国法人である公益法人等又は人格のない社団等にあつては、当該国内源泉所得で収益事業から生ずるものを有するときに限る。)、法人課税信託の引受けを行うとき又は第百四十五条の三(外国法人に係る退職年金等積立金の額の計算)に規定する退職年金業務等を行うときは、この法律により、法人税を納める義務がある。
- A foreign corporation shall be liable to pay corporation tax pursuant to this Act when it has domestic source income prescribed in Article 138 (Domestic Source Income) (limited to the domestic source income from a profit-making business in the case of a corporation in the public interest, etc. or association or foundation without juridical personality, which is a foreign corporation), when it accepts the position of trustee of a trust subject to corporation taxation or when it performs retirement pension services, etc. prescribed in Article 145-3 (Calculation of the Amount of Retirement Pension Fund in the case of Foreign Corporations).
- 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.
- 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.
- 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.
- 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.
- 一方で西南戦争における抜刀隊への評価から、日本陸海軍が将校の主要兵器として軍刀を採用し続け、サーベル様式の軍刀拵えに日本刀を仕込むのが普通となり、さらには日露戦争における白兵戦で近代戦の武器としての日本刀の有効性が確認され、また昭和に入り国粋主義的気運が高まった事から、陸海軍ともにサーベル様式の軍刀拵えに代わり鎌倉時代の太刀拵えをモチーフとした、日本刀を納めるのにより適した軍刀拵えが開発された(しかし同時に、軍刀として出陣した古今の数多くの刀が戦地で失われることともなった)。
- On the other hand, appreciation of the Drawn Sword Squad in the Seinan War influenced the Japanese Army and Navy to keep using military swords as major weapons for officers, and it became standard to make Japanese swords with military sword fittings of saber style, then the proof of Japanese swords' effectiveness in close combats in the Russo-Japanese War as weapons in a modern war, and the increasing momentum of ultranationalism in the Showa era made the Army and Navy develop military sword fittings more suitable to store a Japanese sword with the motif of Tachi fittings in the Kamakura era, instead of military sword fittings of the saber style (at the same time, however, numbers of swords that had been used in ancient and modern wars as military swords were lost on the battleground).
- 内国法人は、平成十年四月一日から平成二十年三月三十一日までの間に発行された民間国外債(内国法人が国外において発行した債券で、その利子の支払が国外において行われるものをいう。第十一項において同じ。)のうち同項に規定する指定民間国外債以外のもの(以下この条において「一般民間国外債」という。)につき支払を受けるべき利子(第三条の三第二項又は第六項の規定の適用があるものを除く。)について所得税を納める義務があるものとし、その支払を受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
- A domestic corporation shall be liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3(2) or (6)) receivable on foreign-issued company bonds (meaning bonds issued outside Japan by a domestic corporation, interest on which is to be paid outside Japan; the same shall apply in paragraph (11)) other than designated foreign-issued company bonds prescribed in paragraph (11) (hereinafter referred to in this Article as 'general foreign-issued company bonds'), which have been issued during the period from April 1, 1998, to March 31, 2008, and income tax shall be imposed by applying a tax rate of 15 percent to the amount of interest receivable.
- 次の各号に掲げる申立てについてそれぞれ当該各号に定める事由が生じた場合においては、裁判所は、申立てにより、決定で、納められた手数料の額(第五条の規定により納めたものとみなされた額を除く。)から納めるべき手数料の額(同条の規定により納めたものとみなされた額を除くものとし、民事訴訟法第九条第一項に規定する合算が行われた場合における数個の請求の一に係る手数料にあつては、各請求の価額に応じて案分して得た額)の二分の一の額(その額が四千円に満たないときは、四千円)を控除した金額の金銭を還付しなければならない。
- Where any of the events specified in the following items occurs with regard to the petitions listed in the respective items, the court shall, upon petition, order the return of the amount of money calculated by deducting half of the amount of the fee payable (excluding the amount that is deemed to have been paid, pursuant to the provisions of Article 5; in the case of the fee pertaining to one of the two or more claims subject to the totaling prescribed in Article 9, paragraph (1) of the Code of Civil Procedure, the amount obtained by dividing the amount of the fees according to the value of each claim) (or 4,000 yen shall be deducted if half of the amount of the fees payable is less than 4,000 yen) from the amount of fees paid (excluding the amount that is deemed to have been paid pursuant to the provisions of Article 5):
- 納税申告書を提出した者(その相続人その他当該提出した者の財産に属する権利義務を包括して承継した者(法人が分割をした場合にあつては、第七条の二第四項(信託に係る国税の納付義務の承継)の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。)を含む。以下第二十三条第一項及び第二項(更正の請求)において同じ。)は、次の各号のいずれかに該当する場合には、その申告について第二十四条(更正)の規定による更正があるまでは、その申告に係る課税標準等(第二条第六号イからハまで(定義)に掲げる事項をいう。以下同じ。)又は税額等(同号ニからヘまでに掲げる事項をいう。以下同じ。)を修正する納税申告書を税務署長に提出することができる。
- A person who has filed a tax return form (including his/her heir(s) or any other person who has succeeded in whole to the rights and obligations included in the property of such person who has filed a tax return form (in the case of a corporation split, limited to the corporation that has succeeded to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same shall apply in Article 23, paragraph (1) and paragraph (2) (Request for Reassessment)) may, if the person falls under any of the following items, file with the district director of the tax office another tax return form to amend the tax base, etc. (meaning the matters listed in Article 2, item (vi) (a) to (c) (Definitions); the same shall apply hereinafter) or the tax amount, etc. (meaning the matters listed in (d) to (f) of said item; the same shall apply hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment):
- 内国法人(普通法人又は協同組合等に限るものとし、次に掲げる法人を除く。)及び当該内国法人との間に当該内国法人による完全支配関係(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。)の全部を直接又は間接に保有する関係として政令で定める関係をいう。以下この条において同じ。)がある他の内国法人(普通法人に限るものとし、清算中の法人、資産の流動化に関する法律第二条第三項 (定義)に規定する特定目的会社その他政令で定める法人を除く。)のすべてが当該内国法人を納税義務者として法人税を納めることにつき国税庁長官の承認を受けた場合には、これらの法人は、この法律の定めるところにより、当該内国法人を納税義務者として法人税を納めるものとする。
- Where a domestic corporation (limited to an ordinary corporation or a cooperative, etc.; excluding the corporations listed below) and other domestic corporation(s) (limited to ordinary corporations; excluding a corporation under liquidation proceedings, specific purpose company prescribed in Article 2(3) of the Act on Securitization of Assets (Definitions), and any other corporation specified by a Cabinet Order) in which the former domestic corporation has a full controlling interest (meaning a relationship specified by a Cabinet Order as a relationship whereby one party directly or indirectly holds the whole of the issued shares of or capital contributions to the other party (excluding the shares or capital contributions held by the other party); hereinafter the same shall apply in this Article) have all obtained approval from the Commissioner of the National Tax Agency for paying corporation tax via such controlling domestic corporation as taxpayer, these corporations shall pay corporation tax via the controlling domestic corporation as taxpayer pursuant to this Act: