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English to Japanese translations [PRO] Law/Patents - Law (general)
English term or phrase:compromising
Authority To Exercise Tax Elections
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.
http://www.merriam-webster.com/dictionary/compromise
1 a : settlement of differences by arbitration or by consent reached by mutual concessions b : something intermediate between or blending qualities of two different things
2 : a concession to something derogatory or prejudicial <a compromise of principles>
このうち、本文脈に相当するのが２です。
これは遺産における管財人の資格を決めている文章です。
その管財人にはつぎのことをして欲しいと行っていますい
an election to have all, part, or none of the property compromising my estate
そこでその管財人は自分の遺産のすべて、一部、あるいは皆無を選択するわけですが、すべてでなければ（一部だったり、それですらない場合は）、それは「妥協」になるわけです。
そういうひとなら管財人になる資格があるといっているわけです。
全文のなかではこの compromising はあまり重要な部分ではないように思われます。
-------------------------------------------------- Note added at 15 hrs (2010-02-12 19:12:26 GMT) --------------------------------------------------
これは訴訟ではありませんので、和解というのはあたらないと思います。
-------------------------------------------------- Note added at 15 hrs (2010-02-12 19:15:26 GMT) --------------------------------------------------
Cinefil さんのフリーディクショナリの定義の2. To reduce the quality, value, or degree of something.にあたります。
そこでその連邦税法における、連邦税および州税に関し、（だがそれらにのみ限定することなく）any and all available elections regarding federal or state tax laws, including, but not limited to, 私の資産の全部、一部、あるいは皆無部分を選ぶというあり得る選択については、連邦税の目的として**妥協の(または歩み寄りの）**an election to have all, part, or none of the property compromising my estate for federal tax purposes 資産は連邦税のqualify for the federal estate tax marital deduction as qualified terminable interest property under **Internal Revenue Code §2056(B)(7) or its successors**の法令あるいはそれに代わる別の法律の下における既婚者に対する控除を受ける資格がある。
I'm writing in English, since parsing of the source text needs to be resolved first. In regards to the comment "法律的な妥協もあります," I'm not sure if this view is suggesting to interpret the source text so it's the "Executor" who is being "compromising" (as opposed to "the property" as I'm suggesting.) Also note that replacing "compromising" with "comprising" would affect the core interpretation of the message.
Agency に問い合わせていたのですが、タイポではなく、compromising で正しいと 言われました。意味は説明しにくいので辞書で調べるかProZで質問しろといわれてしまいました。ちなみに、最初の1文が抜けていましたので、ここに記載しておきます。
In addition to those powers otherwise conferred by law, I grant the following express authority to my Executor:
compromising だとしても、the property which compromises my estate ... で、「遺産を和解」することはできません。compromise any claim again my estate.. なら分かりますが。無理に、遺産を損なう、、遺産を調整する、と読んでも、その後と辻褄があいません。なので、 belong to の意味の comprise でしょう。 http://www.wealthcounsel.com/productdescriptions/WealthDocsP...
の、section 6.02を参照してみてください。
それから、tax election には直接関係ありませんが、 http://nagahisacpa.com/estatePlanning.html
も面白いかもしれません。
知り合いで、相続税にひっかからないように米国市民権を取った人の話を思い出しました
Automatic update in 00:
Answers
1 hr confidence: 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。
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.
Explanation: property compromising my estate = 遺産を構成する不動産
Example sentence(s):
The invention concerns a pencil comprising a lead, a protective cap and a device for shaping the lead in the protective cap.
Maynard Hogg Local time: 04:26 Works in field Native speaker of: English
15 hrs confidence:
妥協する
Explanation: これは法律用語でつぎのオンライン辞書で見ると、こう定義されています。
http://www.merriam-webster.com/dictionary/compromise
1 a : settlement of differences by arbitration or by consent reached by mutual concessions b : something intermediate between or blending qualities of two different things
2 : a concession to something derogatory or prejudicial <a compromise of principles>
このうち、本文脈に相当するのが２です。
これは遺産における管財人の資格を決めている文章です。
その管財人にはつぎのことをして欲しいと行っていますい
an election to have all, part, or none of the property compromising my estate
そこでその管財人は自分の遺産のすべて、一部、あるいは皆無を選択するわけですが、すべてでなければ（一部だったり、それですらない場合は）、それは「妥協」になるわけです。
そういうひとなら管財人になる資格があるといっているわけです。
全文のなかではこの compromising はあまり重要な部分ではないように思われます。
-------------------------------------------------- Note added at 15 hrs (2010-02-12 19:12:26 GMT) --------------------------------------------------
これは訴訟ではありませんので、和解というのはあたらないと思います。
-------------------------------------------------- Note added at 15 hrs (2010-02-12 19:15:26 GMT) --------------------------------------------------
Cinefil さんのフリーディクショナリの定義の2. To reduce the quality, value, or degree of something.にあたります。
そこでその連邦税法における、連邦税および州税に関し、（だがそれらにのみ限定することなく）any and all available elections regarding federal or state tax laws, including, but not limited to, 私の資産の全部、一部、あるいは皆無部分を選ぶというあり得る選択については、連邦税の目的として**妥協の(または歩み寄りの）**an election to have all, part, or none of the property compromising my estate for federal tax purposes 資産は連邦税のqualify for the federal estate tax marital deduction as qualified terminable interest property under **Internal Revenue Code §2056(B)(7) or its successors**の法令あるいはそれに代わる別の法律の下における既婚者に対する控除を受ける資格がある。
-------------------------------------------------- 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 -
-------------------------------------------------- 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) --------------------------------------------------
cinefil Japan Native speaker of: Japanese PRO pts in category: 52
Note to reference poster
Asker: cinefilさんでしたらこの文章をどのようにお訳しになりますか。長い文章ですから次の部分だけ訳例を教えていただけないでしょうか。 have...property compromising my estate for federal tax purposes qualify for A as B
The translation workplace 
peer agreement (net): -1
