通訳案内士（通訳ガイド）試験受験対策＜第１次試験対策総まとめ＞（33）
━━━━━━━━━━━━━━━━━━━━━━━━━━
Let's learn by rote!（｢日本的事象英文説明300選｣）
━━━━━━━━━━━━━━━━━━━━━━━━━━
・すきやき
すきやきは、薄切りの牛肉、タマネギ、豆腐、椎茸を食卓に置いた鍋で煮た料理である。味付けには、砂糖、醤油、酒が加えられる。
Sukiyaki
Sukiyaki is a dish of thinly sliced beef, onions, tofu, and shiitake mushrooms cooked in a pan at the table. Sugar, soy sauce, and sake are added for flavor.
・にぎり鮨
にぎり鮨は、小さな俵型のご飯に生魚の切り身を乗せた、寿司の一種である。にぎり鮨は醤油につけて食べられる。
Nigiri-zushi
Nigiri-zushi is a kind of sushi consisting of a slice of raw fish on a small oval-shaped ball of boiled rice. It is eaten after being dipped in soy sauce.
・海苔巻
海苔巻は、真中に普通は卵、野菜、あるいは干瓢が入った酢飯を一枚の海苔で巻いた
ものである。海苔巻は一口サイズで出される。
Norimaki
Norimaki is vinegared rice rolled in a sheet of seaweed usually with egg, vegetables, or dried gourd in the center. It is served in bite-sized pieces.
━━━━━━━━━━━━━━━━━━
＜日本的事象英文説明300選＞オンライン
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＜日本的事象英文説明300選＞オンラインでは、「300選」の英文、日本文、英文音声を確認することができます。旅先でもチェックできますので便利です！
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時事英語研究
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＜消費増税は日本経済に悪影響を与える＞
・Consumption tax hike will hurt economy
Compared to FY 1996 when the rate was still 3%, revenues from the consumption tax increased from 7.6 trillion yen to 12.7 trillion yen in 2010. However, looking at total tax revenues, the 5% rate was accompanied by a decrease of 14 trillion yen in total tax revenues from 90.3 trillion yen to 76.2 trillion.
The raise in the consumption tax rate obviously cooled down the economy because the loss in revenues from corporate taxes and income tax exceeded the increase in consumption tax revenues.
The Japan Chain Store Association in its request submitted to the Ministry of Economy states that a consumption tax hike could inhibit corporate growth which would hinder recovery from the presently stagnant economy.
The annual income of workers in the private sector is 550,000 yen less than that in 1997.
An increase in the consumption tax at a time like this will further dampen consumer spending which undoubtedly will have a negative effect on the Japanese economy as a whole. As a result, Japan will suffer a loss in total tax revenues and continue to be in the red.
・Improper taxation
Half of the national finance now depends on the issuance of government bonds. In other words, tax revenues are insufficient to cover even half of the national budget.
To find a way out of this situation, it is essential to boost tax revenues, but not from relying on the consumption tax.
Under the present rules, for those who earn more than 100 million yen a year, the more they earn, the less they pay in income tax.
The largest factor contributing to this phenomenon is the preferential securities tax measure.
Many high-income earners earn more money from stock deals than from their salaries.
The original tax law requires stock beneficiaries to pay 20% on their capital gains.
At present, however, the preferential securities taxation discounts the rate to 10%, which amounted to approximately 6.04 trillion yen in tax breaks during the period between 2003 and 2011.
The chairman of Ferrari in Italy says that the rich should pay more taxes and that asking the middle class to pay more is “scandalous”.
・Have large firms pay fair share
While calling for a consumption tax hike to 10%, the government plans to reduce the rate of corporate tax from 30% to 25.5% in 2015.
Although tax rates in principle must be determined based on payers' ability to pay, the rates are actually lower for larger companies.
Large business entities pay less than 30% due to a series of preferential taxation policies exclusively designed for them, including tax breaks for stock dividends and a consolidated tax program.
For instance, from 2003 to 2010, the average corporate tax rate for Sumitomo Chemical Co., chaired by Japan Business Federation Chair Yonekura Hiromasa, was 17.2%. Mitsubishi Corporation paid only 12.1%.
These programs also apply to small- and medium-sized enterprises, but their effectiveness is much greater for major firms since the amount of their tax assessments is larger.
The average corporate tax rate for major corporations with a capital of 1 billion yen is 19.6%, lower than the 23% for companies with a capital of less than 10 million yen. By revising the preferential tax system, 1.3 trillion to 1.6 trillion yen of additional tax revenues could be created.
Not only that, large corporations have an approximate total of 260 trillion yen in internal reserves.
Bank of Japan Governor Shirakawa Masaaki once said, “Major corporations have abundant capital reserves.
The problem is that they do not have anywhere at present to use them.”
Fiscal conditions and the economy overall can be restored by requiring major corporations to pay their proper share in taxes and return part of their internal reserves to the society in forms of more job opportunities and fair subcontract unit prices.
【語句の説明】
inhibit corporate growth：企業の成長を阻害する。
hinder recovery：回復を妨げる。
stagnant economy：停滞した経済
dampen consumer spending：消費を冷え込ませる。
Improper taxation：不適切な課税法
government bonds：国債
beneficiaries：受益者
corporate tax：法人税
tax breaks：減税
stock dividends：株式の配当金
consolidated tax program：総合課税制度
preferential taxation policies：優遇課税政策
internal reserves：内部留保
━━━━━━━━━━━━━━━
＜第１次試験対策総まとめ＞(33)
━━━━━━━━━━━━━━━
●本日の格言
「世の中の人は何とも言わば言え。我が成すことは吾のみぞ知る。」坂本龍馬
●＜日本地理＞総まとめ(33)
＜群馬県の地誌（３）＞
・鬼押出し：県西端、浅間山の溶岩流地域。
・桐生市：県東部にあり、絹織物の都市。
・四万（しま）温泉：県西部、吾妻川の支流四万川の上流にある。
・伊香保温泉：県中央部、榛名山東斜面に湧く温泉。
・水上（みなかみ）温泉：県北東部にあり、スキー場がある。
●＜日本歴史＞総まとめ(33)
＜重要な文化・文化財（５）＞
・真言宗：空海が中国から伝えた密教。総本山は金剛峯寺。
・寝殿造：藤原時代の貴族の住宅。
・水墨画：禅僧により中国から伝えられた。
・禅宗：座禅により悟りを開く仏教宗派。
・曹洞宗：鎌倉新仏教のひとつ。道元が中国から伝えた。
●＜一般常識＞総まとめ(33)
＜日本の世界遺産（１）＞
・知床（しれとこ）：北海道。知床半島を中心にした、海氷域最南端に位置する海陸生態系。知床半島はヒグマが生息する。
・白神（しらかみ）山地：秋田・青森県。世界最大級のブナ原生林が広がる県境の山並み。
・日光の社寺：栃木県。東照宮、二荒山神社（ふたらさん）、輪王寺の２社１寺が登録されている。(２社１寺の名前は必ず覚えておくこと）
・白川郷・五箇山の合掌造り集落：岐阜・富山県。日本有数の豪雪地帯にある茅葺き屋根の里。
・古都京都の文化財：日本文化を象徴する建物群。滋賀県の延暦寺も入っていることに注意。
●＜単語英訳問題＞総まとめ(33)
１．ショウガ
２．貿易赤字
３．蜃気楼
４．回り舞台
５．敬語
【英語訳】
１．ginger
２．trade deficit
３．mirage
４．revolving stage
５．honorific (expression)
━━━━━━━━━━━━━━━━━━━━━━━━
●＜ハローの合格必勝教材＞のお申込み：
http://
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●通訳案内士試験受験対策合格必勝メルマガ！
合格の決め手は情報です！
・ＰＣ版メルマガ＜通訳案内士受験情報＞（無料）登録のお申込み：
http://
バックナンバーは、下記サイトをご覧ください。
http://
・モバイル版メルマガ＜通訳案内士受験情報＞（無料）登録のお申込み：
http://
バックナンバーは、下記サイトをご覧ください。
http://
※ＰＣ版、モバイル版の違い
ＰＣ版、モバイル版ともに、内容は基本的には同じですが、ＰＣ版の方が情報量が多いので、できればＰＣ版に登録してモバイル版を補助的に使用していただけると良いと思います。
━━━━━━━━━━━━━━━━━━━━━━━━
●通訳案内士試験合格必勝＜無料自習サイト＞
（1）第1次英語筆記試験対策英語力診断テスト
https:/
（2）第1次邦文試験対策特訓1800題（地理、日本史、一般常識）
http://
（3）ハロー英語道場＜真剣勝負＞
http://
━━━━━━━━━━━━━━━━━━━━━━━━
ハロー通訳アカデミーのホームページ：
http://
メールでのお問い合わせ：
info@hello.ac
━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━━━━━━━━━━━
Let's learn by rote!（｢日本的事象英文説明300選｣）
━━━━━━━━━━━━━━━━━━━━━━━━━━
・すきやき
すきやきは、薄切りの牛肉、タマネギ、豆腐、椎茸を食卓に置いた鍋で煮た料理である。味付けには、砂糖、醤油、酒が加えられる。
Sukiyaki
Sukiyaki is a dish of thinly sliced beef, onions, tofu, and shiitake mushrooms cooked in a pan at the table. Sugar, soy sauce, and sake are added for flavor.
・にぎり鮨
にぎり鮨は、小さな俵型のご飯に生魚の切り身を乗せた、寿司の一種である。にぎり鮨は醤油につけて食べられる。
Nigiri-zushi
Nigiri-zushi is a kind of sushi consisting of a slice of raw fish on a small oval-shaped ball of boiled rice. It is eaten after being dipped in soy sauce.
・海苔巻
海苔巻は、真中に普通は卵、野菜、あるいは干瓢が入った酢飯を一枚の海苔で巻いた
ものである。海苔巻は一口サイズで出される。
Norimaki
Norimaki is vinegared rice rolled in a sheet of seaweed usually with egg, vegetables, or dried gourd in the center. It is served in bite-sized pieces.
━━━━━━━━━━━━━━━━━━
＜日本的事象英文説明300選＞オンライン
━━━━━━━━━━━━━━━━━━
＜日本的事象英文説明300選＞オンラインでは、「300選」の英文、日本文、英文音声を確認することができます。旅先でもチェックできますので便利です！
http://
━━━━━━
時事英語研究
━━━━━━
＜消費増税は日本経済に悪影響を与える＞
・Consumption tax hike will hurt economy
Compared to FY 1996 when the rate was still 3%, revenues from the consumption tax increased from 7.6 trillion yen to 12.7 trillion yen in 2010. However, looking at total tax revenues, the 5% rate was accompanied by a decrease of 14 trillion yen in total tax revenues from 90.3 trillion yen to 76.2 trillion.
The raise in the consumption tax rate obviously cooled down the economy because the loss in revenues from corporate taxes and income tax exceeded the increase in consumption tax revenues.
The Japan Chain Store Association in its request submitted to the Ministry of Economy states that a consumption tax hike could inhibit corporate growth which would hinder recovery from the presently stagnant economy.
The annual income of workers in the private sector is 550,000 yen less than that in 1997.
An increase in the consumption tax at a time like this will further dampen consumer spending which undoubtedly will have a negative effect on the Japanese economy as a whole. As a result, Japan will suffer a loss in total tax revenues and continue to be in the red.
・Improper taxation
Half of the national finance now depends on the issuance of government bonds. In other words, tax revenues are insufficient to cover even half of the national budget.
To find a way out of this situation, it is essential to boost tax revenues, but not from relying on the consumption tax.
Under the present rules, for those who earn more than 100 million yen a year, the more they earn, the less they pay in income tax.
The largest factor contributing to this phenomenon is the preferential securities tax measure.
Many high-income earners earn more money from stock deals than from their salaries.
The original tax law requires stock beneficiaries to pay 20% on their capital gains.
At present, however, the preferential securities taxation discounts the rate to 10%, which amounted to approximately 6.04 trillion yen in tax breaks during the period between 2003 and 2011.
The chairman of Ferrari in Italy says that the rich should pay more taxes and that asking the middle class to pay more is “scandalous”.
・Have large firms pay fair share
While calling for a consumption tax hike to 10%, the government plans to reduce the rate of corporate tax from 30% to 25.5% in 2015.
Although tax rates in principle must be determined based on payers' ability to pay, the rates are actually lower for larger companies.
Large business entities pay less than 30% due to a series of preferential taxation policies exclusively designed for them, including tax breaks for stock dividends and a consolidated tax program.
For instance, from 2003 to 2010, the average corporate tax rate for Sumitomo Chemical Co., chaired by Japan Business Federation Chair Yonekura Hiromasa, was 17.2%. Mitsubishi Corporation paid only 12.1%.
These programs also apply to small- and medium-sized enterprises, but their effectiveness is much greater for major firms since the amount of their tax assessments is larger.
The average corporate tax rate for major corporations with a capital of 1 billion yen is 19.6%, lower than the 23% for companies with a capital of less than 10 million yen. By revising the preferential tax system, 1.3 trillion to 1.6 trillion yen of additional tax revenues could be created.
Not only that, large corporations have an approximate total of 260 trillion yen in internal reserves.
Bank of Japan Governor Shirakawa Masaaki once said, “Major corporations have abundant capital reserves.
The problem is that they do not have anywhere at present to use them.”
Fiscal conditions and the economy overall can be restored by requiring major corporations to pay their proper share in taxes and return part of their internal reserves to the society in forms of more job opportunities and fair subcontract unit prices.
【語句の説明】
inhibit corporate growth：企業の成長を阻害する。
hinder recovery：回復を妨げる。
stagnant economy：停滞した経済
dampen consumer spending：消費を冷え込ませる。
Improper taxation：不適切な課税法
government bonds：国債
beneficiaries：受益者
corporate tax：法人税
tax breaks：減税
stock dividends：株式の配当金
consolidated tax program：総合課税制度
preferential taxation policies：優遇課税政策
internal reserves：内部留保
━━━━━━━━━━━━━━━
＜第１次試験対策総まとめ＞(33)
━━━━━━━━━━━━━━━
●本日の格言
「世の中の人は何とも言わば言え。我が成すことは吾のみぞ知る。」坂本龍馬
●＜日本地理＞総まとめ(33)
＜群馬県の地誌（３）＞
・鬼押出し：県西端、浅間山の溶岩流地域。
・桐生市：県東部にあり、絹織物の都市。
・四万（しま）温泉：県西部、吾妻川の支流四万川の上流にある。
・伊香保温泉：県中央部、榛名山東斜面に湧く温泉。
・水上（みなかみ）温泉：県北東部にあり、スキー場がある。
●＜日本歴史＞総まとめ(33)
＜重要な文化・文化財（５）＞
・真言宗：空海が中国から伝えた密教。総本山は金剛峯寺。
・寝殿造：藤原時代の貴族の住宅。
・水墨画：禅僧により中国から伝えられた。
・禅宗：座禅により悟りを開く仏教宗派。
・曹洞宗：鎌倉新仏教のひとつ。道元が中国から伝えた。
●＜一般常識＞総まとめ(33)
＜日本の世界遺産（１）＞
・知床（しれとこ）：北海道。知床半島を中心にした、海氷域最南端に位置する海陸生態系。知床半島はヒグマが生息する。
・白神（しらかみ）山地：秋田・青森県。世界最大級のブナ原生林が広がる県境の山並み。
・日光の社寺：栃木県。東照宮、二荒山神社（ふたらさん）、輪王寺の２社１寺が登録されている。(２社１寺の名前は必ず覚えておくこと）
・白川郷・五箇山の合掌造り集落：岐阜・富山県。日本有数の豪雪地帯にある茅葺き屋根の里。
・古都京都の文化財：日本文化を象徴する建物群。滋賀県の延暦寺も入っていることに注意。
●＜単語英訳問題＞総まとめ(33)
１．ショウガ
２．貿易赤字
３．蜃気楼
４．回り舞台
５．敬語
【英語訳】
１．ginger
２．trade deficit
３．mirage
４．revolving stage
５．honorific (expression)
━━━━━━━━━━━━━━━━━━━━━━━━
●＜ハローの合格必勝教材＞のお申込み：
http://
━━━━━━━━━━━━━━━━━━━━━━━━
●通訳案内士試験受験対策合格必勝メルマガ！
合格の決め手は情報です！
・ＰＣ版メルマガ＜通訳案内士受験情報＞（無料）登録のお申込み：
http://
バックナンバーは、下記サイトをご覧ください。
http://
・モバイル版メルマガ＜通訳案内士受験情報＞（無料）登録のお申込み：
http://
バックナンバーは、下記サイトをご覧ください。
http://
※ＰＣ版、モバイル版の違い
ＰＣ版、モバイル版ともに、内容は基本的には同じですが、ＰＣ版の方が情報量が多いので、できればＰＣ版に登録してモバイル版を補助的に使用していただけると良いと思います。
━━━━━━━━━━━━━━━━━━━━━━━━
●通訳案内士試験合格必勝＜無料自習サイト＞
（1）第1次英語筆記試験対策英語力診断テスト
https:/
（2）第1次邦文試験対策特訓1800題（地理、日本史、一般常識）
http://
（3）ハロー英語道場＜真剣勝負＞
http://
━━━━━━━━━━━━━━━━━━━━━━━━
ハロー通訳アカデミーのホームページ：
http://
メールでのお問い合わせ：
info@hello.ac
━━━━━━━━━━━━━━━━━━━━━━━━
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