| Headword 1 | 導管課税 |
| Reading 1 | どうかんかぜい |
| Part-of-speech | n |
| English 1 | conduit taxation |
| Reference | http://ja.wikipedia.org/wiki/羈�篋榊��羈�
事業体に対する課税のあり方には、(1)導管課税(conduit taxation)と(2)実体課税(entity taxation)の2つがある。前者は、組織の稼得する利益を組織段階では課税せず、各構成員段階で課税を行う考え方である。パス・スルー(pass through)課税とも呼ばれる。後者は、組織を実体として捉え、組織そのものを課税対象とする考え方である。なお、この後者のカテゴリーには、REITなどの事業体に適用されるペイ・スルー課税も含まれる。 |
| Name | Simon Williams |
| Submission Type | new |
| Editorial Comment |
| Current Entry | 導管 [どうかん;どうけん] /(n) duct (anatomy)/ (1582380) |
| Headword 1 | 導管 |
| Reading 1 | どうかん |
| Reading 2 | どうけん |
| Part-of-speech | n |
| English 1 | duct (anatomy) |
| English 2 | conduit |
| Name | Simon Williams |
| Submission Type | amend |
| Editorial Comment |
| Headword 1 | 純資産価値 |
| Reading 1 | じゅんしさんかち |
| Part-of-speech | n |
| English 1 | net asset value |
| Reference | http://www.orix-sec.co.jp/shohin/etf/reit/torihiki09.html |
| Name | Simon Williams |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | 法域 |
| Reading 1 | ほういき |
| Part-of-speech | n |
| English 1 | jurisdiction |
| Reference | スコットランドの法制度、教育制度および裁判制度はイングランドおよびウェールズならびに北アイルランドとは独立したものとなっており、そのために、国際私法上の1法域を構成する。
http://ja.wikipedia.org/wiki/��鴻�潟����������潟�� |
| Name | Simon Williams |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | わはは |
| Part-of-speech | adv-to |
| Part-of-speech | int |
| English 1 | Wa-haha! |
| English 2 | vigorous laughter |
| Reference | http://dictionary.goo.ne.jp/search.php?MT=わは&kind=jn |
| Name | Paul |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | 課税漏れ |
| Reading 1 | かぜいもれ |
| Part-of-speech | n |
| English 1 | tax leakage |
| Reference | http://www.zeiken.co.jp/mgzn/inter_seminar104.html
12ヶ月、１人12,000円で、給与所得控除分0.1を加味して12,000円×0.9、おおむね10,800円の給与所得の漏れとして、１人あたり約1,000円だけ源泉所得税の課税漏れが生じます。 |
| Name | Simon Williams |
| Submission Type | new |
| Editorial Comment |
| Current Entry | 手前 [てまえ] /(n) (1) before/this side/(2) one's standpoint/one's appearance/(3) we/you/(P)/ (1328030) |
| Headword 1 | 手前 |
| Reading 1 | てまえ |
| Part-of-speech | n |
| English 1 | (1) before |
| English 2 | this side |
| English 3 | (2) one's standpoint |
| English 4 | one's appearance |
| English 5 | (3) we |
| English 6 | (4) (See 手前・てめえ) you |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Headword 1 | 安全港 |
| Reading 1 | あんぜんこう |
| Part-of-speech | n |
| English 1 | safe harbour |
| Reference | 1995年私有证券改革法案(Private Securities Litigation Reform Act of 1995)所定义的条款为前瞻性陈述提供安全港（Safe Harbor）。 |
| Name | Simon Williams |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | いい薬になる |
| Headword 2 | 良い薬になる |
| Reading 1 | いいくすりになる |
| Part-of-speech | exp |
| Part-of-speech | v5r |
| English 1 | to learn a lesson (usu. from an unpleasant experience) |
| English 2 | to be good for someone |
| Reference | 「いい薬になる」は、ある失敗や苦い経験などが後に生かされ役立つ場合に使われる。例、「前回、大差で負けたことがいい薬になったようだ」。 |
| Name | Paul |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | ｿｰｼﾝｸ |
| Part-of-speech | n |
| Misc | uk |
| English 1 | Sourcing. In Automotive industry, process of selecting a company to work with. |
| Name | Nate Rathbun |
| Submission Type | new |
| Editorial Comment | I made this: ソーシング /(n) sourcing (e.g. of components)/ |
| Current Entry | 痛がる [いたがる] /(v5r,vi) to complain of pain/ (2035530) |
| Headword 1 | 痛がる |
| Reading 1 | いたがる |
| Part-of-speech | v5r,vi |
| English 1 | (See 痛い, がる) to be in pain (referring to others) |
| English 2 | to complain of pain |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 赤が勝っている [あかがかっている] /(exp) to be predominated by red/ (1856080) |
| Headword 1 | 赤が勝っている |
| Reading 1 | あかがかっている |
| Part-of-speech | exp |
| English 1 | to be predominated by red |
| Comment | 21 'real' Google hits, and a bit of an odd entry. |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 枝を交わして [えだをかわして] /(exp) with branches crossing each other/ (1861300) |
| Headword 1 | 枝を交わして |
| Reading 1 | えだをかわして |
| Part-of-speech | exp |
| English 1 | with branches crossing each other |
| Comment | 13 'real' Google hits, and a bit of an odd entry. |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Headword 1 | 契約を交わす |
| Reading 1 | けいやくをかわす |
| Part-of-speech | exp |
| Part-of-speech | v5s |
| English 1 | to sign a contract |
| Reference | 契約を交わした以上、決定を守らなければならなかった。
We were tied to our decision because we signed the contract. |
| Comment | 95,300 Google hits |
| Name | Paul |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | 州間高速道路 |
| Reading 1 | しゅうかんこうそくどうろ |
| Part-of-speech | n |
| English 1 | interstate highway |
| Reference | http://ja.wikipedia.org/wiki/綏����蕭�������莊 |
| Name | Paul |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | ユビキタス |
| Part-of-speech | adj-na |
| English 1 | (abbr) {comp} ubiquitous computing |
| English 2 | Note (Caution): it does not mean "ubiquitous" in the general sense, as used in English |
| Name | Hendrik |
| Submission Type | new |
| Editorial Comment | Already an entry: ユビキタス (adj-na) (1) ubiquitous; (2) (comp) (abbr) ubiquitous computing |
| Headword 1 | にらめっこ |
| Part-of-speech | n |
| English 1 | staring contest |
| English 2 | constant looking at something (e.g., the computer screen, the clock, etc.) |
| Reference | eijiro, Shogakukan Progressive J-E Dict. |
| Name | David Stormer |
| Submission Type | new |
| Editorial Comment | Already an entry. |
| Current Entry | 佳境 [かきょう] /(n) climax (story)/(P)/ED/ |
| Headword 1 | 佳境 |
| Reading 1 | かきょう |
| Part-of-speech | n |
| English 1 | climax (story) |
| English 2 | ED |
| English 2 | the best part |
| English 3 | the most interesting part |
| Reference | ALC/Sanseido links |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 直向き;直向 [ひたむき] /(adj-na) (uk) earnest/single-minded/ (1010540) |
| Headword 2 | 直向 |
| Reading 1 | ひたむき |
| Part-of-speech | adj-na |
| English 1 | (uk) earnest |
| English 2 | single-minded |
| Submission Type | amend |
| Editorial Comment | Drop the 直向き? Why? |
| Headword 1 | ユビキタス社会 |
| Reading 1 | ゆびきたすしゃかい |
| Part-of-speech | n |
| English 1 | a society where IT related gadgets are prevalent and their function transparent |
| English 2 | (Note: ispite of it having much currency in Japan, the expression "ubiquitous society" is not real English) |
| Reference | Lengthy discussion on the honyaku mailing list, available at:
|
| Comment | 1) I think it is at times necessary that a dictionary not only tell a user what is appropriate when looking for translated meaning but also what is _not_ appropriate. To wit, EIJIRO brazenly presents "ubiquitous society" and "ubiquitous environment" as if they were English expressions; thus i see a need to counter this somewhere. :-)
2) My definition is a suggestion and likely needs to be improved |
| Name | Hendrik |
| Submission Type | new |
| Editorial Comment | I've been following the discussion of this on the Honyaku list. I've added "(from "ubiquitous computing"). |
| Headword 1 | ユビキタス社会 |
| Reading 1 | ゆびきたすしゃかい |
| Part-of-speech | n |
| English 1 | a society where IT related gadgets are prevalent and their function transparent |
| English 2 | (Note: ispite of it having much currency in Japan, the expression "ubiquitous society" is not real English) |
| Reference | Lengthy discussion on the honyaku mailing list, available at:
http://groups.google.com/group/honyaku/browse_thread/thread/db5faa4db3101e1f# |
| Comment | 1) I think it is at times necessary that a dictionary not only tell a user what is appropriate when looking for translated meaning but also what is _not_ appropriate. To wit, EIJIRO brazenly presents "ubiquitous society" and "ubiquitous environment" as if they were English expressions; thus i see a need to counter this somewhere. :-)
2) My definition is a suggestion and likely needs to be improved |
| Name | Hendrik |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | ユビキタス講演会 |
| Reading 1 | ゆびきたすこうえんかい |
| Part-of-speech | n |
| English 1 | a lecture on a topic related to "ubiquitous computing" |
| English 2 | (Note: ユビキタス講演会 appears to have currency in Japan, but the expression "ubiquitous lecture" is not real English) |
| Reference | http://www.okinawa-bt.soumu.go.jp/hodo/2008/08_05_28-03.html |
| Comment | See my previous entry... |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | ユビキタス講演会 |
| Reading 1 | ゆびきたすこうえんかい |
| Part-of-speech | n |
| English 1 | a lecture on a topic related to "ubiquitous computing" |
| English 2 | (Note: ユビキタス講演会 appears to have currency in Japan, but the expression "ubiquitous lecture" is not real English) |
| Reference | http://www.okinawa-bt.soumu.go.jp/hodo/2008/08_05_28-03.html |
| Comment | See my previous entry... |
| Name | Hendrik |
| Submission Type | new |
| Editorial Comment |
| Headword 1 | ユビキタス環境 |
| Reading 1 | ユビキタスかんきょう |
| Part-of-speech | n |
| English 1 | {comp} a computing environment characterized by "ubiquitous computing" |
| English 2 | (Note: in this context environment ONLY applies to "computing environment"; and the expression "ubiquitous environment", although often encounterd in Japan, is not used as such in English) |
| Reference | EIJIRO |
| Comment | See the comment on my previous entry... |
| Name | Hendrik |
| Submission Type | new |
| Editorial Comment |
| Current Entry | しゃこめし;シャコめし /(n) (see 蝦蛄) shako meshi/rice cooked with shrimp/TempSUB/ |
| Headword 1 | しゃこめし |
| Headword 2 | シャコめし |
| Part-of-speech | n |
| English 1 | (see 蝦蛄) shako meshi |
| English 2 | rice cooked with shrimp |
| English 3 | TempSUB |
| Comment | I can't see the non-rice version in the pages of Google images which I've looked at:
http://images.google.co.jp/images?q=���������������&ie=UTF-8&oe=utf-8&rls=org.mozilla:en-GB:official&client=firefox-a&um=1&sa=N&tab=wi Can you point to non-rice ones? I think anything with "meshi" on the end (kama-meshi, buta-meshi etc.) is a rice dish, so at the end of a word I'd say it means "rice" only. |
| Name | Name |
| Submission Type | amend |
| Editorial Comment |
http://bisan.co.jp/img3/suezen002.jpg was a prime one, but it may be on rice
-hard to see. Also
http://image.rakuten.co.jp/wshop/data/ws-mall-img/kanesu/img128/img10412061672.jpeg |
| Headword 1 | ぶためし |
| Headword 2 | 豚めし |
| Headword 3 | 豚飯 |
| Reading 1 | ぶためし |
| Part-of-speech | n |
| English 1 | pork with rice |
| Reference | http://images.google.co.jp/images?hl=en&q=莟�蕋�&um=1&ie=UTF-8&sa=N&tab=wi
|
| Comment | There you didn't have this one either. |
| Name | Name |
| Submission Type | new |
| Editorial Comment |
| Current Entry | 十二分 [じゅうにぶん] /(adj-na,n) more than enough/(P)/ (1334990) |
| Headword 1 | 十二分 |
| Reading 1 | じゅうにぶん |
| Part-of-speech | adj-na,n |
| English 1 | (See 十分・じゅうぶん) more than enough |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 初めて(P);始めて;甫めて [はじめて] /(adv,n) for the first time/(P)/ (1342550) |
| Headword 1 | 初めて |
| Headword 2 | 始めて |
| Headword 3 | 甫めて |
| Reading 1 | はじめて |
| Part-of-speech | adv |
| English 1 | (1) (See 始める) for the first time |
| English 2 | (2) only after ... is it ... |
| English 3 | only when ... do you ... |
| Reference | http://dictionary.goo.ne.jp/search.php?MT=はじめて&kind=jn
カール・ポッパーの議論を借用するなら、仮説は実地に試みられて始めて価値を持つのである。 To borrow an argument from Karl Popper, a hypothesis is only of value if it can be tested. しかし、抗議を通して始めて自由で開かれた社会が維持されるのである。 Only through protest can a free and open society be maintained. その時になって始めて、私は本当に恐くなった。 It wasn't until then that I felt really frightened. |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 来はじめる [らいはじめる] /(v1) to come for the first time/to become for the first time/ (2013490) |
| Headword 1 | 来はじめる |
| Reading 1 | らいはじめる |
| Part-of-speech | v1 |
| English 1 | to come for the first time |
| English 2 | to become for the first time |
| Comment | This one looks a bit odd. Got references? |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment | No; it's a bit old. 来始める is more common. Reading is quite wrong - it's きはじめる. From the passages using it in the WWW, it seems OK. |
| Current Entry | 仕始める [しはじめる] /(v1) to begin/to start/ (1304960) |
| Headword 1 | 仕始める |
| Headword 2 | し始める |
| Reading 1 | しはじめる |
| Part-of-speech | v1 |
| English 1 | to begin |
| English 2 | to start |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 始める(P);創める [はじめる] /(v1,vt,aux-v) (1) to start/to begin/to commence/(2) to initiate/to originate/(P)/ (1307550) |
| Headword 1 | 始める |
| Headword 2 | 創める |
| Reading 1 | はじめる |
| Part-of-speech | v1,vt,aux-v |
| English 1 | (1) to start |
| English 2 | to begin |
| English 3 | to commence |
| English 4 | (2) to initiate |
| English 5 | to originate |
| Comment | Put a (See し始める) on the new (3). |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 間接選挙制 [かんせつせんきょせい] /(?) UNKNOWN/RH/ |
| Headword 1 | 間接選挙制 |
| Reading 1 | かんせつせんきょせい |
| Part-of-speech | ? |
| English 1 | indirect electoral system |
| English 2 | RH |
| Reference | http://eow.alc.co.jp/間接選挙制/EUC-JP/ |
| Submission Type | new |
| Editorial Comment |
| Current Entry | スパイクヒール /(n) spike heel/ (1072000) |
| Headword 1 | スパイクヒール |
| Part-of-speech | n |
| English 1 | spike heel |
| English 2 | stiletto heel |
| Comment | I thought "spike heel" was 和製英語, but it's allegedly American English. |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 耳を澄ます [みみをすます] /(exp) to listen carefully/to strain one's ears/ (1317190) |
| Headword 1 | 耳を澄ます |
| Headword 2 | 耳をすます |
| Reading 1 | みみをすます |
| Part-of-speech | exp,v5s |
| English 1 | to listen carefully |
| English 2 | to strain one's ears |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 疲れる [つかれる] /(v1,vi) (1) to get tired/to tire/(2) to be worn out/(3) (arch) to starve/(P)/ (1483740) |
| Headword 1 | 疲れる |
| Reading 1 | つかれる |
| Part-of-speech | v1,vi |
| English 1 | (1) to get tired |
| English 2 | to tire |
| English 3 | (2) to be worn out (e.g. of well used objects) |
| English 4 | (3) (arch) to starve |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Headword 1 | 修正論 |
| Reading 1 | しゅうせいろん |
| Part-of-speech | n |
| English 1 | revisionism |
| Reference | 日本文学研究修正論−その潜在性および落とし穴
Revisionism in Japanese Literary Studies: Its Potential and Pitfalls |
| Name | Paul |
| Submission Type | new |
| Editorial Comment |
| Current Entry | 試練(P);試煉;試錬 [しれん] /(n) (1) test/trial/probation/(2) ordeal/tribulation/(P)/ (1312590) |
| Headword 1 | 試練 |
| Headword 2 | 試煉 |
| Headword 3 | 試錬 |
| Reading 1 | しれん |
| Part-of-speech | n |
| English 1 | (1) test |
| English 2 | trial |
| English 3 | probation |
| English 4 | (2) ordeal |
| English 5 | tribulation |
| Comment | I'm dubious that this is really two different senses. |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment | I am too. I'll drop the split. |
| Current Entry | 色を付ける [いろをつける] /(exp) to shade an account/to add something extra/ (1859510) |
| Headword 1 | 色を付ける |
| Headword 2 | 色をつける |
| Reading 1 | いろをつける |
| Part-of-speech | exp,v1 |
| English 1 | to shade an account |
| English 2 | to add something extra |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 色 [いろ] /(n) (1) colour/color/(2) sensuality/lust/(adj-f) (3) various/(P)/ (1357600) |
| Headword 1 | 色 |
| Reading 1 | いろ |
| Part-of-speech | n |
| English 1 | (1) colour |
| English 2 | color |
| English 3 | (2) (See 色仕掛け) sensuality |
| English 4 | lust |
| English 5 | (adj-f) (3) various |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Current Entry | 色仕掛け [いろじかけ] /(n) Venus flytrap/ (1357740) |
| Headword 1 | 色仕掛け |
| Reading 1 | いろじかけ |
| Part-of-speech | n |
| English 1 | use of seductive techniques to attain one's ends (usu. of women) |
| Reference | http://dictionary.goo.ne.jp/search.php?MT=いろじかけ&kind=jn |
| Name | Paul |
| Submission Type | amend |
| Editorial Comment |
| Headword 1 | かまとと |
| Part-of-speech | n |
| English 1 | prude |
| Reference | http://gogen-allguide.com/ka/kamatoto.html
かまとととは、よく知っていながら知らないふりをすること。うぶらしく振舞う女性に対して用いられることが多い。 かまととの「かま」は「蒲鉾」、「とと」は幼児語で「魚」のこと。 蒲鉾が魚から作られることを知らないふりして、「蒲鉾はトトからできているの？」と、わざとらしく聞いたことから生まれたことから言葉である。 かまととが女性に対して多く使われる理由は、江戸末期の上方の遊郭で、うぶなふりをした遊女に対して使われ始めたことによる。 |
| Comment | After a discussion with a Japanese female friend of mine. |
| Name | Jeroen Ruigrok van der Werven |
| Submission Type | new |
| Editorial Comment | Already an entry. It seems the prudishness is feigned. |
| Headword 1 | サダム |
| Part-of-speech | m |
| English 1 | Saddam |
| Name | Paul |
| Submission Type | new |
| Editorial Comment |