subparagraph 中文意思是什麼

subparagraph 解釋
小段
  1. The income which is added back in accordance with subparagraph 10 of paragraph 1 and with the incurrence of a loss may apply mutatis mutandis to paragraph 2 if prescribed by the ministry of finance

    依第一項第十款規定加計之減免所得額及不計入所得之所得額，其發生之損失，經財政部公告者，準用前項規定。
  2. A consumer cooperative in accordance with subparagraph 14, paragraph 1, article 4 of the income tax act

    三、所得稅法第四條第一項第十四款規定之消費合作社。
  3. Letter of application submitted by a civil engineering contractor doesn ' t require the item described in subparagraph 4

    土木包工業於前項申請書免記載第四款事項。
  4. The competent authorities of urban roads shall levy the dig fees as provided in subparagraph 1 of paragraph 2 and repair fees as provided in paragraph 3 to establish a road fund, and management and operation details shall be instituted by the municipal or county ( city ) government with jurisdiction and reported to the ministry of interior

    市區道路主管機關收取第二項第一款之道路挖補費及第三項之道路修復費者，應成立道路基金，其基金收支保管及運用辦法，由該管直轄市或縣（市）政府定之，並報內政部備查。
  5. Any state may declare at the time of the deposit of its instrument of ratification, acceptance, approval or accession that it will not be bound by subparagraph of article 1 of this convention. article 96

    任何國家在交存其批準書接受書核準書或加入書時，可聲明它不受本公約第一條第款項的約束。
  6. Article 11 where the departments that need lands as mentioned in subparagraph 3, paragraph 1, article 8 of the act or the social, cultural, educational, charity or remedy organizations as mentioned in subparagraph 4 apply for transfer of lands by sale, the applications shall be enclosed with use plans, predetermined development schedules, and financial plans

    第11條本條例第八條第一項第三款之需地機關或第四款之社會、文化、教育、慈善、救濟團體申請讓售土地時，應檢具使用計畫、預定辦理進度及財務計畫為之。
  7. A minor child of a person of an identity specified in subparagraph 1 herein

    三、第一款身分者之未成年子女。
  8. If the witness does not agree to explain his reasons to the relevant body under subparagraph the committee may take such action within its powers as it considers appropriate

    倘證人不同意根據第b分段的安排向有關方面解釋其理由，則委員會可採取其認為合適並在其權力范圍內的行動。
  9. If the witness does not agree to explain his reasons to the relevant body under subparagraph ( b ) the committee may take such action within its powers as it considers appropriate

    倘證人不同意根據第（ b ）分段的安排向有關方面解釋其理由，則委員會可採取其認為合適並在其權力范圍內的行動。
  10. Have not been sanctioned by any warning imposed by the competent authority under article 66, subparagraph 1, of the act during the three most recent months

    三、最近三個月未曾受主管機關依本法第六十六條第一款所為之警告處分。
  11. Unless otherwise provided by law or regulation, none of the income set out in the preceding subparagraph may not be paid to any specific related party

    十）除法令另有規定外，前款收入不得有支付特定關系人之情形。
  12. B if, in cases not within the preceding subparagraph, the contract relates to specific goods, or unidentified goods to be drawn from a specific stock or to be manufactured or produced, and at the time of the conclusion of the contract the parties knew that the goods were at, or were to be manufactured or produced at, a particular place - in placing the goods at the buyer s disposal at that place

    在不屬于上款規定的情況下，如果合同指的是特定貨物或從特定存貨中提取的或尚待製造或生產的未經特定化的貨物，而雙方當事人在訂立合同時已知道這些貨物是在某一特定地點，或將在某一特定地點製造或生產，賣方應在該地點把貨物交給買方處置
  13. A securities investment trust fund operated by a site that has not been approved by the exchange for a hedge account but has a regular trading account to engage in futures trading shall report to the exchange pursuant to the preceding subparagraph

    二）證券投資信託事業所管理之證券投資信託基金依主管機關公告之證券投資信託事業運用證券投資信託基金從事證券相關商品交易應行注意事項規定，從事期貨交易或持有期貨交易契約未沖銷部位者，應于每一營業日下午五時前，采媒體申報方式，依本公司電腦輸入畫面所列事項逐一輸入。
  14. C in exceptional circumstances, however, where delay might cause damage which would be difficult to repair, a contracting party may levy a countervailing duty for the purpose referred to in subparagraph of this paragraph without the prior approval of the contracting parties ; provided that such action shall be reported immediately to the contracting parties and that the countervailing duty shall be withdrawn promptly if the contracting parties disapprove. 7

    丙然而，在某些例外情況下，如果延遲將會造成難以補救的損害，一締約國雖未經締約國全體事前批準也可以為本款乙項所述之目的而徵收反貼補稅但這項行動應立即向全體締約國報告，如未獲批準，這種反貼補稅應即予撒消。
  15. After the commission has required payment under the second subparagraph, where necessary to ensure full payment of the fine, the commission may require payment of the balance by any of the members of the association which were active on the market on which the infringement occurred

    在歐盟委員會要求根據第二小段進行支付后，在必要時為確保罰金的支付，歐盟委員會可以要求該聯合體成員的任何一個支付余額，若該成員曾在違法行為發生的市場上從事經營。
  16. A subsequent application concerning the same subject as a previous first application within the meaning of paragraph subparagraph ( 2 ) above, filed in the same country of the union. shall be considered as the first application, of which the filing date shall be the starting point of the period of priority, if, at the time of filing the subsequent application, the said previous application has been withdrawn, abandoned, or refused, without having been laid open to public inspection and without leaving any rights outstanding, and if it has not yet served as a basis for claiming a right of priority

    在本聯盟同一國家內就第（ 2 ）所稱的以前第一次申請同樣的主題所提出的后一申請，如果在提出該申請時前一申請已被撤回、放棄或駁回，沒有提供公眾閱覽，也沒有遺留任何權利，而且如果前一申請還沒有成為要求優先權的根據，應認為是第一次申請，其申請日應為優先權期間的起算日。
  17. A product during a processing or manufacturing operation that, although it may not result in the change of subheading as referred to in the preceding subparagraph, has undergone a major production stage or attained an ad valorem rate of 35 % or more

    二、貨品之加工或製造雖未造成前款所述號列改變，但已完成重要製程或附加價值率超過百分之三十五者。
  18. Compared with the previous section 110 ( 5 ) of us copyright act 1976, the subparagraph ( b ) was inserted, which has made a big difference and brought about a trade dispute between the eu and us

    將98版美國版權法案第110節第5段與76版一比較，我們發現新插入了（ b ）小段，這就產生了很大的不同，並導致了歐盟與美國之間的貿易爭端。
  19. Where land within an assistance program as referred to in the preceding paragraph meets the provisions of the proviso to article 44, subparagraph 1 or article 52 - 1, subparagraph 6 of the non - urban land - use management regulations, the city / county ( metropolitan ) government with due jurisdiction shall make other provision in the assistance program concerning restriction on the size of land area occupied by a start - up enterprise and the ratio of the area to be established as protected green space, and submit it together with the program to the executive yuan for approval

    前項輔導方案內土地，其符合非都市土地使用管制規則第四十四條第一款但書或第五十二條之一第六款規定者，直轄市、縣（市）政府應於前項方案中，就興辦事業土地面積大小及設置保育綠地面積比例限制，另為規定，併案報請行政院核定。
  20. A public utility enterprise owned by government of various levels in accordance with subparagraph 19, paragraph 1, article 4 of the income tax act

    四、所得稅法第四條第一項第十九款規定之各級政府公有事業。
分享友人
分享到 Line

分享到臉書