compromising
Japanese translation: 妥協 or 歩み寄り
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 03:26 Feb 12, 2010 |
| English to Japanese translations [PRO] Law/Patents - Law (general) | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: humbird | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 5 | 構成する |
| ||
| 4 | 妥協する |
| ||
| 3 -1 | 和解 |
| ||
| 3 -1 | 減額 |
|
| Summary of reference entries provided | |||
|---|---|---|---|
| FYR |
|
| Discussion entries: 5 | |
|---|---|
Answers
1 hr confidence: 
peer agreement (net): -1
peer agreement (net): -1和解 Explanation: ここではやはり、cinefil-sanが貼られたReferenceの通り、compromiseで正しいと思います。ここでのcompromiseの同意語としてamicable settlement, to settle (a dispute) by making concessionsやsettlementという言葉があります。 http://ejje.weblio.jp/content/compromise http://www.thefreedictionary.com/compromise |
| |
| Login to enter a peer comment (or grade) | ||
17 hrs confidence: peer agreement (net): -1
peer agreement (net): -1減額 Explanation: 連邦税法上、甲の相続分を減額するような 以下のように分割してみるとわかりやすいかもしれません。 To exercise any and all available elections regarding federal or state tax laws, including, but not limited to, an election to have all, part, or none of the property【compromising my estate for federal tax purposes】qualify for the federal estate tax marital deduction as qualified terminable interest property under Internal Revenue Code §2056(B)(7) or its successors. 訳例： 当該財産のうち【連邦税法上、甲の相続分を減額するような】ものは、その全部・一部にかかわらず、IRS Code §2056(B)(7)またはその改正規則に定義されるところのQTIPトラストとして、連邦相続税配偶者控除の適用対象に選定するなど（の判断）も含め、連邦税法及び州税法で許される限りのあらゆる選定権を行使する（権限を有するものとする） 法律専門の方のご意見も伺えればいいのですが、 all, part, or noneの「none」は「（の判断）」という表現で反映できるように思います。いかがでしょうか。 -------------------------------------------------- Note added at 21 hrs (2010-02-13 00:37:28 GMT) -------------------------------------------------- うっかりQTIPのあとにトラストを入れてしまいました。はずしてご検討ください。 -------------------------------------------------- Note added at 3 days1 hr (2010-02-15 05:14:38 GMT) -------------------------------------------------- 「減額」は、最終的な訳としては短絡的で不適切だったかもしれません。 （税法上）不利をきたすようなpropertyは、でしょうか。 内容としては「損のなきよう」取りはからってくれ給え、ということでしょう。 -------------------------------------------------- Note added at 3 days4 hrs (2010-02-15 07:41:30 GMT) -------------------------------------------------- QTIPの部分はQTIPが定訳だと言っているわけではなく、単にそこの訳を抜かしただけで…。単語のレベルでは他にも外れたところがあるかもしれません。とりあえず解釈の面でお役にたてましたら。 |
| |
| Login to enter a peer comment (or grade) | ||
4 days confidence:
構成する Explanation: property compromising my estate = 遺産を構成する不動産 Example sentence(s):
|
| ||||||||||||||||||||||||||||
15 hrs confidence:
| |||||||||||||||||||||||||||||
24 mins |
| Reference: FYR Reference information: http://www.answers.com/topic/tax-election compromise of taxes 税務上の和解 □アメリカ連邦所得税制のもとで, 税務上の紛争が行政機関との合意で解決される手続の一つで, 民事事件のみならず刑事事件も(実際には軽微な事件に限られているが), これによって事件を終結させることができる. このほかの手続としては, form 870 によるもの, form 870‐AD によるもの, closing agreement (合意方式)によるものがあるが, それらはすべて民事事件にのみ適用がある. 英米法辞典 -------------------------------------------------- Note added at 32 mins (2010-02-12 03:58:59 GMT) -------------------------------------------------- http://www.irs.gov/pub/irs-pdf/f656.pdf -------------------------------------------------- Note added at 20 hrs (2010-02-12 23:54:33 GMT) -------------------------------------------------- Rieさんのご意見をもとに調べてみるとcomprisingである可能性が高いと思います。 [PDF] IN THE COURT OF COMMON PLEAS OF PHILADELPHIA - [ このページを訳す ] ファイルタイプ: PDF/Adobe Acrobat - クイック ビュー penalties thereon payable by reason of my death with respect to property comprising my gross taxable estate, whether or not passing ... Federal Estate Tax on the non-probate property against the recipients ofthat property. ... www.mannionprior.com/.../Robison_26Fiduc_Rep_2d_493.pdf Free Simple Will Forms - [ このページを訳す ] 8 Oct 2008 ... -2- Initials ______ ARTICLE III I give my residuary estate, which shall not include any property over which I have power of ... then distribution of his or her share shall be made instead to YOUR FEDERAL BANK, N.A., as custodian for that ... or otherwise deal for any purpose with the property, real or personal, from time to time comprising my estate, ... C. I empower my executors (i) to make such elections under the tax laws as my executors deem advisable, ... www.docstoc.com › Legal › Wills and Trusts - http://souzoku-anshin.com/souzoku/share01.html http://isansouzoku.nyukon.com/main/010.html -------------------------------------------------- Note added at 21 hrs (2010-02-13 00:58:43 GMT) -------------------------------------------------- うーーむ (7) Election with respect to life estate for surviving spouse (A) In general In the case of qualified terminable interest property - (i) for purposes of subsection (a), such property shall be treated as passing to the surviving spouse, and (ii) for purposes of paragraph (1)(A), no part of such property shall be treated as passing to any person other than the surviving spouse. (B) Qualified terminable interest property defined For purposes of this paragraph - (i) In general The term ''qualified terminable interest property'' means property - (I) which passes from the decedent, (II) in which the surviving spouse has a qualifying income interest for life, and (III) to which an election under this paragraph applies. (ii) Qualifying income interest for life The surviving spouse has a qualifying income interest for life if - (I) the surviving spouse is entitled to all the income from the property, payable annually or at more frequent intervals, or has a usufruct interest for life in the property, and (II) no person has a power to appoint any part of the property to any person other than the surviving spouse. Subclause (II) shall not apply to a power exercisable only at or after the death of the surviving spouse. To the extent provided in regulations, an annuity shall be treated in a manner similar to an income interest in property (regardless of whether the property from which the annuity is payable can be separately identified). (iii) Property includes interest therein The term ''property'' includes an interest in property. (iv) Specific portion treated as separate property A specific portion of property shall be treated as separate property. (v) Election An election under this paragraph with respect to any property shall be made by the executor on the return of tax imposed by section 2001. Such an election, once made, shall be irrevocable. (C) Treatment of survivor annuities In the case of an annuity included in the gross estate of the decedent under section 2039 (or, in the case of an interest in an annuity arising under the community property laws of a State, included in the gross estate of the decedent under section 2033) where only the surviving spouse has the right to receive payments before the death of such surviving spouse - (i) the interest of such surviving spouse shall be treated as a qualifying income interest for life, and (ii) the executor shall be treated as having made an election under this subsection with respect to such annuity unless the executor otherwise elects on the return of tax imposed by section 2001. An election under clause (ii), once made, shall be irrevocable. -------------------------------------------------- Note added at 21 hrs (2010-02-13 01:03:11 GMT) -------------------------------------------------- 上記の引用サイトですhttp://www.taxalmanac.org/index.php/Internal_Revenue_Code:Se... -------------------------------------------------- Note added at 21 hrs (2010-02-13 01:13:35 GMT) -------------------------------------------------- 文脈は配偶者相続控除のようですから思い切って「控除」とするのも有りかと思います。 marital deduction 配偶者控除 □アメリカ連邦遺産税制およびアメリカ連邦贈与税制のもとでは, 夫婦の一方から他方への財産の移転は, (法定の枠を超えないかぎり)原則として非課税. つまり taxable estate (課税遺産額)および taxable gift (課税贈与額)を算定するうえで, このような移転にかかる財産分が控除される. 英米法辞典 |
| ||
Note to reference poster
| |||
| Login to enter a peer comment (or grade) | |||
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also:
Search millions of term translations
Your current localization setting
English
Select a language
Close search