May 26, 2015 07:36
8 yrs ago
5 viewers *
Japanese term

うち専従者給与

Japanese to English Law/Patents Law: Taxation & Customs 市・県民税所得証明書
「市・県民税所得証明書」の収入内訳の欄に

給与収入
(うち専従者給与)

という部分がありますが、「うち専従者給与」の適切な訳語をご教示ください。

Thanks in advance.
References
FYI

Discussion

Y. K. (asker) May 31, 2015:
Thank you all for your contributions.
Port City May 27, 2015:
@mmb42 I hope you'll find the below link informative:
http://www.sumoviva.jp/trend-tips/20140612_160.html
There are many other websites giving similar information including the one by the Tax Agency...
Marc Brunet May 26, 2015:
A query to the experts... Supplying the best rendering for `専従者給与’is fine, but how does the Japanese Tax Office treat those wage earnings? :
a) as the family business' tax deductible outgoing to one or more of its employees, whether or not these are family members?
b) as a tax neutral income from the family business to one or more of its members?
c) as a family's taxable income contribution from one of its members working somewhere else?
Would very much appreciate your advice...

Proposed translations

+1
5 hrs
Selected

of which, earned as a family employee

給与所得のうちで、家族の経営する会社から得た所得のことなので、上で良いのではないでしょうか。スペースが足りなければ、earned を省いたり、of which を省いたり、あるいは両方省くのもアリと思います。

自治体のウェブサイトの英語版で専従者に family employee がよく使われているのは、「どこかに雇用されている家族員」という意味に取られないようにするためかもしれません。
Peer comment(s):

agree Chrisso (X) : of which, with a lower amount of the total noted in the columns
1 day 11 hrs
Thank you!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "ありがとうございます。"
+1
1 hr

wages to employed family

I would go with "salary/wages to employed family" or "employed family members' salary/wages". I think this is the most concise and clear in English. There are existing translations such as "salary of family employee" which sounds awkward and vague, and "family employees' pay" which is fine if the context is clear but would make more sense as "pay to employees who are family members" which feels too long.

http://www.city.hamamatsu.shizuoka.jp/hamaeng/08tax/pdf/pref...
https://www.nta.go.jp/foreign_language/income08.pdf

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Note added at 10 hrs (2015-05-26 17:55:25 GMT)
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Here うち should is best translated as "including" (or "incl.") if it's part of the income earned. I think "including salary from family businesses"
"Of which" doesn't work as well in isolation because it sounds a little less natural without context or the amount. E.g. "of which 30% is earned from family businesses" or "of which $15,000 is earned from family businesses"

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Note added at 14 hrs (2015-05-26 22:31:28 GMT)
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Sorry, brain freeze. I forgot about the columns. If there is a figure associated with "うち専従者給与" in a corresponding column, showing the separate "family income" it should be translated as "of which" as PortCity suggested.
Peer comment(s):

agree Marc Brunet : Family employee' : too ambiguous. "employed family member" : could be a compromise, but as per excellent link Port City offered : "[of which to] employed spouse / kin"= tighest reference, provided income source is clearly stated as the family business.
2 days 17 hrs
Thank you!
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2 days 14 hrs

amount of wage of family employee (only)

「のうち」は直訳しないほうがいいと思います。
表を見れば解るはずです。
限定したければonlyを付けるなどすれば良いのでは?

http://a-west.jp/formA2.pdf
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Reference comments

8 mins
Reference:

FYI

http://www2.he.tohoku.ac.jp/menjo/files/nyuugakuryou_menjyo_...

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Note added at 6 hrs (2015-05-26 13:49:36 GMT)
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http://www.japaneselawtranslation.go.jp/law/detail_main?re=0...
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