Taxes
Taxes
The Form 1040 and IRS
The Form 1040:
A form for the tax return which you report your taxable income and claim for refund or additional payment with your tax for the last year. You submit this form to IRS who is responsible for collecting taxes from people in the United States.IRS:
Internal Revenue Service, a part of government that collects taxes from people in the United States.書式1040と内国歳入庁
書式1040 :
確定申告の書式の１つ。前年度の課税対象収入を報告し、税の還付又は、追加納付を申告する。この書式を、米国における、税金の徴収の役を担う内国歳入庁に提出する。内国歳入庁 IRS (Internal Revenue Service)：
米国の行政組織の１つ。人々から税金を徴収する。
The Form 1040 and IRS
書式1040と内国歳入庁
書式（しょしき）：a form which you fill out to report or claim something to an organization or a company
1040（せんよんじゅう ): a thousand and forty
内国（ないこく）：domestic, internal
歳入（さいにゅう）：revenue
庁（ちょう）：an agency of a government
The Form 1040: A form for the tax return which you report your taxable income and claim for refund or additional payment with your tax for the last year.
書式（しょしき）：a form which you fill out to report or claim something to an organization or a company
1040（せんよんじゅう ): a thousand and forty
内国（ないこく）：domestic, internal
歳入（さいにゅう）：revenue
庁（ちょう）：an agency of a government
The Form 1040: A form for the tax return which you report your taxable income and claim for refund or additional payment with your tax for the last year.
書式1040 : 確定申告の書式の１つ。前年度の課税対象収入を報告し、税の還付又は、追加納付を申告する。
確定（かくてい）：settlement
申告（しんこく）：a report, a claim
確定申告 : a tax return, filing a tax return
１つ（ひとつ）：one
書式の１つ：one of forms
前年度（ぜんねんど）：the last year
課税（かぜい）：taxation, a tax
対象（たいしょう）：something which you take action on, a target, a subject
収入（しゅうにゅう）：income
課税対象収入：taxable income
報告（ほうこく）：a report, reporting
報告する：to report
報告し、...：to report it and ....
税（ぜい）：a tax, taxes
還付（かんぷ）：return, refund (usually taxes)
又は、（または）：or
追加（ついか）：addition
納付（のうふ）：payment (usually taxes)
申告する：to claim your rights or duties
You submit this form to IRS who is responsible for collecting taxes from people in the United States.
この書式を、米国における、税金の徴収の役を担う内国歳入庁に提出する。
この書式（このしょしき）：this form, the form which has already been mentioned
米国（べいこく）：The United States of America
米国における：in the U.S.
税金（ぜいきん）：a tax, taxes
徴収（ちょうしゅう）：collecting money from someone who has liability
役（やく）：a post that you are in charge of something with it
担う（になう）：to have a responsibility, to be in charge if something important, to carry a heavy load on your back
内国歳入庁 （ないこくさいにゅうちょう）：IRS (This expression is used to translate “IRS” into Japanese. We assume it is an agency in the U.S., not the tax agency in Japan. We use different name when talking about the tax agency in our country.)
提出（ていしゅつ）：submitting
提出する：to submit
IRS : Internal Revenue Service, a part of government that collects taxes from people in the United States.
内国歳入庁 IRS (Internal Revenue Service) ：米国の行政組織の１つ。人々から税金を徴収する。
内国歳入庁（ないこくさいにゅうちょう）：Internal Revenue Service
米国（べいこく）：The United States of America
行政（ぎょうせい）：a government(s) of a city, state, prefecture, country, etc.
組織（そしき）：an organization(s)
１つ（ひとつ）：one
組織の１つ：one of organizations
人（ひと）：a person
人々（ひとびと）：people
税金（ぜいきん）：a tax(es)
徴収する（ちょうしゅうする）：to collect something such as money
Menu
Foreign Bank Accounts Report
Once upon a time, there was an 80-year-old Venusian who lived on Mars.
She had been living on Mars for 40 years.
The Venusian was crying because of an FBAR problem.
She had to report FBAR to the Venus government online every year, but she was not good with computers.
She wanted to report by filling with paper, but it was no longer accepted.
Her Martian friends had no idea why she was crying so much, even though she was not rich.
She had no income except for her pension.
She lived in a small apartment with only simple furniture.
The annual interest, which she received from her bank on Mars was less than 0.1 percent per year, so the amount was next to nothing.
Her Martian friends did not know how to help her.
What she was able to do was pray to her God that the President Donut Shrimp of the Venus would simplify the tax code so seniors would no longer have to worry about FBAR.
Menu
Menu
外国銀行口座報告
銀行（ぎんこう）：a bank
外国銀行 : a foreign bank
口座（こうざ）：an account (noun)
銀行口座 : a bank account
報告（ほうこく）：a report (noun), reporting (noun, action/activity)
時（とき）：a time, the time
ある時：Once upon a time
火 (ひ) : fire
星 (ほし) : a star
火星で : on Mars
暮らす（くらす）：to live your daily life (verb), You live here/there.
火星で暮らす：You live on Mars.
80歳になる：You are reaching to 80 years old soon. You are already 80 years old. 80-year-old (adjective)
80歳の : 80-year-old (adjective)
金 (きん) : gold
火星で暮らす金星人：a Venusian who lives on Mars (noun clause)
80歳になる金星人：a Venusian who is already 80 years old. (noun clause), an 80-year-old Venusian
80歳の金星人：an 80-year-old Venusian
金星人がいた：There was a Venusian. There were Venusians. (past situation)
ある時、火星で暮らす金星人がいた。Once upon a time, there was a Venusian who lived on Mars.
ある時、80歳になる金星人がいた。: Once upon a time, there was an 80-year-old Venusian.
彼女が火星に住み始めてから、もう、かれこれ四十年にもなっていた。
彼女（かのじょ）：she / her
火星（かせい）：Mars
住む（すむ）：to live in a house, an apartment, an area such as a city, state, country, etc. (verb)
生きる（いきる）：to live until you die, to be alive (verb)
始める（はじめる）：to begin (verb)
住み始める：You begin your life in a new place.
住み始めてから：since you began your life here/there
もう：already
かれこれ：It has/had been for such a period of time.
もう、かれこれ：It has/had already been for such a period of time.
四十 (よんじゅう）：forty
年（ねん）：the year (specific year), years (number of years)
四十年（よんじゅうねん）：for forty years (period of time), the year 40
金（きん）：gold
星（ほし）：a star
金星（きんせい）：Venus
金星人（きんせいじん）：a Venusian
FBAR（エフバー / エフ・ビー・エイ・アール）：Foreign Bank Account Report
問題（もんだい）：a problem, a trouble, a concern
FBARの問題 : an FBAR problem
嘆く（なげく）：to sigh, to grieve, to weep (verb)
嘆いている：You are crying for it.
彼女（かのじょ）：she / her
毎年（まいとし）：every year
金星（きんせい）：Venus
政府（せいふ）：the government
金星政府 : the Venus government
FBAR : Foreign Bank Account Report
電子（でんし）：an electron, electrical
申告（しんこく）：a report; a statement; a return
電子申告：filing your tax return electrically, reporting an event online
電子申告する：to report online, to claim online, to file online (verb)
しなければならない：You must do it. You have to do it. You need to do it. (current situation)
彼女は、しなければならない。: She has to do it. She must do it.
彼女は、毎年、しなければならない。: She has to do it every year.
彼女は、申告しなければならない。: She has to report it officially.
彼女は、政府に、申告しなければならない。: She has to report it to the government.
彼女は、FBARを申告しなければならない。: She has to report FBAR officially. She has to file her FBAR.
彼女は、金星政府に、FBARを申告しなければならない。: She has to report FBAR to the Venusian government.
しなければならなかった。：You had to do it. You needed to do it. (past situation)
彼女は、毎年、FBARを電子申告しなければならなかった。: She had to report FBAR online every year.
彼女は、しなければならなかったが、...：She had to do it but .... She needed to do it but ... (past situation)
パーソナル・コンピューター：a personal computer
パソコン ：a PC (casual expression)
苦手である。: You are not good at doing it. You don't like doing it. (current situation)
苦手であった。: You were not good at doing it. You didn't like doing it. (past situation)
パソコンが苦手である。: You are not good with PCs. You don't like operating PCs. (current situation)
彼女（かのじょ）：she / her
紙（かみ）：papers, a sheet of paper
記入（きにゅう）：filling out a form, paperwork (noun)
記入する：to fill out a form (verb)
提出（ていしゅつ）：submitting (noun)
提出する：to submit (verb)
したい：You want to do it.
したかった：You wanted to do it.
彼女は、紙に記入したかった。: She wanted to fill with paper.
彼女は、提出したかった。: She wanted to submit it.
彼女は、紙に記入して提出したかった。: She wanted to report by filling with paper.
彼女は、したかったが、...：She wanted to do it but ...
もう：already, no longer
方法（ほうほう）：a method, a way of doing something (noun)
その方法 : that method, the method which has already been mentioned
受け付ける（うけつける）：to accept (verb)
受け付けられる：It is accepted. It is acceptable.
受け付けられない：It is not accepted. It is unacceptable.
なる : to become such a situation or condition (verb), It gets such a situation or condition.
受け付けられなくなる：It will not be accepted eventually. It is going to be unacceptable.
なった。: It got such a situation or condition. (past event)
なっている。: It has gotten such a situation or condition. (current situation)
その方法は受け付けられる。: That method is accepted. (current situation)
その方法は受け付けられない。: That method is not accepted. (current situation)
Her Martian friends had no idea why she was crying so much, even though she was not rich.
彼女の火星人の友人達には、彼女が金持ちでも無いのに、何をそんなに嘆くのか、分からなかった。
彼女（かのじょ）：she / her
火星人（かせいじん）：a Martian (person), Martian (nation, nationality)
火星人の友人達 : friends of the Martian, your Martian friends (depends on the context)
彼女の友人達 : her friends
彼女の火星人の友人達 : her Martian friends, her friends who are Martian
彼女の友人達には、...：To her friends, .... (This part is not the subject of the sentence.)
金 (きん) : gold
金 (かね) : money
持つ (もつ) : to have (verb), to own (verb)
無い（ない）：There is not such a thing. It is not here/there. It is not true.
金持ちでは無い：You are not rich.
彼女は金持ちではない。: She is not rich. She doesn't have a lot of money.
金持ちでも無いのに：even though you are not rich
彼女が金持ちでも無いのに、：even though she is not rich
嘆く（なげく）：to sigh, to grieve, to weep (verb)
何を嘆くの? ：Why do you cry? (Literally “Cry for what?”)
何をそんなに嘆くの? ：Why do you so cry? (Literally “You cry so much for what?”)
何をそんなに嘆くのか：why you are crying so much
彼女が何をそんなに嘆くのか : why she is crying so much
彼女が金持ちでも無いのに、何をそんなに嘆くのか : why she is crying so much even though she is not rich
分かる (わかる) : You understand it. (current situation)
彼女には、分からない。：She does not understand it. (Literally, “To her, it is not understandable.”)
She had no income except for her pension.
彼女は、年金以外には、収入は無かった。
彼女（かのじょ）：she / her
以外（いがい）：other than that, expect it
年金以外：other than pension, except pension
収入（しゅうにゅう）: income
無い（ない）：There is not such a thing. It is not here/there. You don’t have it. (current situation)
無かった（なかった）：There was not such a thing. It was not here/there. You did not have it. (past situation)
収入は無い。: You have no income. (current situation)
収入は無かった。：You had no income. (past situation)
彼女 (かのじょ) : she/her ("彼女" is omitted from the sentence above as it can be guessed or assumed from the context.)
小さい（ちいさい）/ 小さな：small, tiny (Please don’t ask me, “What’s the difference between ‘小さい’ and ‘小さな’.” Please forget grammar terms such as “い-adjective” and “な-adjective.” Just read many stories, articles, dialogues, etc. so your brain will learn natural expressions gradually and naturally.)
アパート：an apartment
小さなアパート : a small apartment (You can also say "小さいアパート.")
私のアパートは小さいです。: My apartment is small. "Don't say "私のアパートは小さなです。")
ささやか：a situation when something is small, little, few, simple or cheap.
ささやかな : simple, few, small, little, not gorgeous or expensive (adjective)
家具（かぐ）：furniture
ささやかな家具 : simple furniture which is not gorgeous or expensive
共に（ともに）：with, together, along
ささやかな家具と共に : with simple furniture
暮らす（くらす）：to live your daily life at/in a certain place or area such as a city, state or country (verb)
生きる（いきる）：to live until you die, to be alive (verb)
暮らしている。：You live here/there.
彼女（かのじょ）: she/her
銀行（ぎんこう）: a bank
彼女の銀行: her bank (She may be a customer, a worker or the owner of it depends on the context.)
火星（かせい）: Mars
火星の銀行 : a bank on Mars
彼女の火星の銀行: her bank on Mars
銀行から : from the bank
受け取る（うけとる）: to receive (verb), You receive it.
銀行から受け取る。: You receive it from the bank.
利息（りそく）: the interest
彼女の受け取る利息 : the interest which she receives (noun clause)
彼女の受け取る年間の利息 : the annual interest which she receives (noun clause)
銀行から受け取る利息 : the interest which you receive from your bank (noun clause)
彼女の銀行から受け取る利息 : the interest which she receives from her bank (noun clause)
年間の利息 : the annual interest
0.2 (れいてんに) : zero point two
% (ぱーせんと) / パーセント : percent (%)
以下（いか）: less than
0.1パーセント以下 : less than 0.1 percent
雀（すずめ）: a sparrow
涙（なみだ）: a tear
雀の涙 : a sparrow's tear, chicken feed, as little as a sparrow's tear, too little, almost nothing (idiomatic expression)
である。: It is like that. It is the situation.
銀行の利息は雀の涙である。: The bank interest is next to nothing.
であった。: It was like that. It was the situation.
雀の涙であった。: It was extremely little or few. It was near to zero amount.
彼女（かのじょ）: she / her
友人（ゆうじん）: your friend, one of your friends
友人達（ゆうじんたち）: your friends
助ける（たすける）: to help, to assist (verb)
術（すべ）: a way of doing something, a technique, a skill, a method, how to do something (noun)
柔術（じゅうじゅつ）: Jujutsu, one of Japanese martial arts which Judo was created from
技術（ぎじゅつ）: a technique, technology
手術 (しゅじゅつ) : surgery, a surgical operation
助ける術 : how to help someone
彼女を助ける術 : how to help her
無い。(ない) : There is not such a thing. You don't have it. Something is missing. You lack it. It is not here/there. (current situation)
術が無い。: You have no idea of what to do or how to do it. (current situation)
彼女を助ける術が無い。: You do not know how to help her.
無かった。（なかった）: There was not such a thing. You did not have it. Something was missing. You lacked it. It was not here/there. (past situation)
彼女を助ける術が無かった。: You did not know how to help her.
友人は、彼女を助ける術が無かった。: Her friend did not know how to help her. ("彼女の" is omitted as it can be assumed or guessed from the context.)
彼女 (かのじょ) : she/her
彼女には、... : For her, ...
ドーナッツ : a donut, donuts
シュリンプ : a shrimp, shrimps
金星のドーナッツ・シュリンプ大統領 : the President Donut Shrimp of the Venus
高齢者（こうれいしゃ）: a senior, seniors, an old person, old people, an aged person, aged people (noun)
FBARの心配 : a concern about FBAR, a worry about FBAR
しない : You don't do it.
FBARの心配をする : You worry about FBAR.
心配しない : You don't worry it.
FBARの心配をしない : You don't worry about FBAR.
済む（すむ）: It comes off. It be finished. It is not needed.
しなくて済む : You do not have to do it. It is not needed to be done.
高齢者が心配をしなくて済む : Seniors do not have to worry about it.
FBARの心配をしなくて済む : You don't have to worry about FBAR.
しなくて済むように : so you do not have to do it
高齢者がしなくて済むように : so seniors will not have to do it
シンプル : simple
シンプル化 （しんぷるか）: simplifying (noun)
シンプル化する : to simplify (verb)
税法をシンプル化する : to simplify the tax code (verb)
大統領が、税法をシンプル化してくれるように : that the President will simplify the tax code
大統領が、してくれるように、祈る : You pray that the president will do it for you.
Menu
確定（かくてい）：settlement
申告（しんこく）：a report, a claim
確定申告 : a tax return, filing a tax return
１つ（ひとつ）：one
書式の１つ：one of forms
前年度（ぜんねんど）：the last year
課税（かぜい）：taxation, a tax
対象（たいしょう）：something which you take action on, a target, a subject
収入（しゅうにゅう）：income
課税対象収入：taxable income
報告（ほうこく）：a report, reporting
報告する：to report
報告し、...：to report it and ....
税（ぜい）：a tax, taxes
還付（かんぷ）：return, refund (usually taxes)
又は、（または）：or
追加（ついか）：addition
納付（のうふ）：payment (usually taxes)
申告する：to claim your rights or duties
You submit this form to IRS who is responsible for collecting taxes from people in the United States.
この書式を、米国における、税金の徴収の役を担う内国歳入庁に提出する。
この書式（このしょしき）：this form, the form which has already been mentioned
米国（べいこく）：The United States of America
米国における：in the U.S.
税金（ぜいきん）：a tax, taxes
徴収（ちょうしゅう）：collecting money from someone who has liability
役（やく）：a post that you are in charge of something with it
担う（になう）：to have a responsibility, to be in charge if something important, to carry a heavy load on your back
内国歳入庁 （ないこくさいにゅうちょう）：IRS (This expression is used to translate “IRS” into Japanese. We assume it is an agency in the U.S., not the tax agency in Japan. We use different name when talking about the tax agency in our country.)
提出（ていしゅつ）：submitting
提出する：to submit
IRS : Internal Revenue Service, a part of government that collects taxes from people in the United States.
内国歳入庁 IRS (Internal Revenue Service) ：米国の行政組織の１つ。人々から税金を徴収する。
内国歳入庁（ないこくさいにゅうちょう）：Internal Revenue Service
米国（べいこく）：The United States of America
行政（ぎょうせい）：a government(s) of a city, state, prefecture, country, etc.
組織（そしき）：an organization(s)
１つ（ひとつ）：one
組織の１つ：one of organizations
人（ひと）：a person
人々（ひとびと）：people
税金（ぜいきん）：a tax(es)
徴収する（ちょうしゅうする）：to collect something such as money
Menu
FBAR
Once upon a time, there was an 80-year-old Venusian who lived on Mars.
She had been living on Mars for 40 years.
The Venusian was crying because of an FBAR problem.
She had to report FBAR to the Venus government online every year, but she was not good with computers.
She wanted to report by filling with paper, but it was no longer accepted.
Her Martian friends had no idea why she was crying so much, even though she was not rich.
She had no income except for her pension.
She lived in a small apartment with only simple furniture.
The annual interest, which she received from her bank on Mars was less than 0.1 percent per year, so the amount was next to nothing.
Her Martian friends did not know how to help her.
What she was able to do was pray to her God that the President Donut Shrimp of the Venus would simplify the tax code so seniors would no longer have to worry about FBAR.
Menu
外国銀行口座報告 (FBAR)
ある時、火星で暮らす、80歳になる金星人がいた。
彼女が火星に住み始めてから、もう、かれこれ四十年にもなっていた。
金星人はFBARの問題で嘆いていた。
彼女は、毎年、金星政府に、FBARを電子申告しなければならなかったが、パソコンが苦手であった。
彼女は、紙に記入して提出したかったが、もうその方法は受け付けられなくなっていた。
彼女の火星人の友人達には、彼女が金持ちでも無いのに、何をそんなに嘆くのか、分からなかった。
彼女は、年金以外には、収入は無かった。
小さなアパートで、ささやかな家具と共に暮らしていた。
彼女の火星の銀行から受け取る年間の利息は、0.1パーセント以下で、雀の涙であった。
火星人の友人達は、彼女を助ける術が無かった。
彼女には、もはや、金星のドーナッツ・シュリンプ大統領が、高齢者がFBARの心配をしなくて済むように、税法をシンプル化してくれるように、神に祈ることしか出来なかった。
ある時、火星で暮らす、80歳になる金星人がいた。
彼女が火星に住み始めてから、もう、かれこれ四十年にもなっていた。
金星人はFBARの問題で嘆いていた。
彼女は、毎年、金星政府に、FBARを電子申告しなければならなかったが、パソコンが苦手であった。
彼女は、紙に記入して提出したかったが、もうその方法は受け付けられなくなっていた。
彼女の火星人の友人達には、彼女が金持ちでも無いのに、何をそんなに嘆くのか、分からなかった。
彼女は、年金以外には、収入は無かった。
小さなアパートで、ささやかな家具と共に暮らしていた。
彼女の火星の銀行から受け取る年間の利息は、0.1パーセント以下で、雀の涙であった。
火星人の友人達は、彼女を助ける術が無かった。
彼女には、もはや、金星のドーナッツ・シュリンプ大統領が、高齢者がFBARの心配をしなくて済むように、税法をシンプル化してくれるように、神に祈ることしか出来なかった。
Menu
FBAR : Foreign Bank Accounts Report
外国銀行口座報告
外国（がいこく）：a foreign country (noun), foreign (adjective)
銀行（ぎんこう）：a bank
外国銀行 : a foreign bank
口座（こうざ）：an account (noun)
銀行口座 : a bank account
報告（ほうこく）：a report (noun), reporting (noun, action/activity)
Once upon a time, there was an 80-year-old Venusian who lived on Mars.
ある時、火星で暮らす、80歳になる金星人がいた。
ある時、火星で暮らす、80歳になる金星人がいた。
時（とき）：a time, the time
ある時：Once upon a time
火 (ひ) : fire
星 (ほし) : a star
火星（かせい）：Mars (literally "the start of fire")
火星で : on Mars
暮らす（くらす）：to live your daily life (verb), You live here/there.
火星で暮らす：You live on Mars.
80（はちじゅう）：eighty
歳 (とし) : the age of a person
80歳（はちじゅっさい）：80 years old
80歳になる：You are reaching to 80 years old soon. You are already 80 years old. 80-year-old (adjective)
80歳の : 80-year-old (adjective)
金 (きん) : gold
金星（きんせい）：Venus (literally "the star of gold")
金星人（きんせいじん）：a Venusian
火星で暮らす金星人：a Venusian who lives on Mars (noun clause)
80歳になる金星人：a Venusian who is already 80 years old. (noun clause), an 80-year-old Venusian
80歳の金星人：an 80-year-old Venusian
金星人がいる：There is a Venusian. There are Venusians. (current situation)
金星人がいた：There was a Venusian. There were Venusians. (past situation)
ある時、金星人がいた。Once upon a time, there was a Venusian.
ある時、火星で暮らす金星人がいた。Once upon a time, there was a Venusian who lived on Mars.
ある時、80歳になる金星人がいた。: Once upon a time, there was an 80-year-old Venusian.
火星で暮らす、80歳になる金星人 : an 80-year-old Venusian who lives on Mars (noun clause)
火星で暮らす、80歳になる金星人がいる。: There is an 80-year-old Venusian who lives on Mars. (current situation)
火星で暮らす、80歳になる金星人がいた。: There was an 80-year-old Venusian who lived on Mars. (past situation)
She had been living on Mars for 40 years.
彼女が火星に住み始めてから、もう、かれこれ四十年にもなっていた。
彼女（かのじょ）：she / her
火星（かせい）：Mars
住む（すむ）：to live in a house, an apartment, an area such as a city, state, country, etc. (verb)
生きる（いきる）：to live until you die, to be alive (verb)
始める（はじめる）：to begin (verb)
住み始める：You begin your life in a new place.
住み始めてから：since you began your life here/there
もう：already
かれこれ：It has/had been for such a period of time.
もう、かれこれ：It has/had already been for such a period of time.
四十 (よんじゅう）：forty
年（ねん）：the year (specific year), years (number of years)
四十年（よんじゅうねん）：for forty years (period of time), the year 40
四十年になる。：It has been for forty years. (current situation)
もう、かれこれ四十年だ。：It has already been for forty years.
もう、四十年にもなる。：It has already been for forty years.
四十年にもなっていた。：It had been for forty years. (past situation)
もう、かれこれ四十年になる。：It has already been for forty years. (current situation)
もう、かれこれ四十年にもなっていた。：It had already been for forty years. (past situation)
The Venusian was crying because of an FBAR problem.
金星人はFBARの問題で嘆いていた。
金星人はFBARの問題で嘆いていた。
金（きん）：gold
星（ほし）：a star
金星（きんせい）：Venus
金星人（きんせいじん）：a Venusian
FBAR（エフバー / エフ・ビー・エイ・アール）：Foreign Bank Account Report
問題（もんだい）：a problem, a trouble, a concern
FBARの問題 : an FBAR problem
嘆く（なげく）：to sigh, to grieve, to weep (verb)
嘆いている：You are crying for it.
金星人は嘆いている。: The Venusian is crying for it. (current situation)
金星人は嘆いていた。: The Venusian was crying for it. (past situation)
金星人は嘆いていた。: The Venusian was crying for it. (past situation)
FBARの問題で嘆いている。: You are crying for an FBAR problem. (current situation)
FBARの問題で嘆いていた。: You were crying for an FBAR problem. (past situation)
She had to report FBAR to the Venus government online every year, but she was not good with computers.
彼女は、毎年、金星政府に、FBARを電子申告しなければならなかったが、パソコンが苦手であった。
彼女は、毎年、金星政府に、FBARを電子申告しなければならなかったが、パソコンが苦手であった。
彼女（かのじょ）：she / her
毎年（まいとし）：every year
金星（きんせい）：Venus
政府（せいふ）：the government
金星政府 : the Venus government
FBAR : Foreign Bank Account Report
電子（でんし）：an electron, electrical
申告（しんこく）：a report; a statement; a return
申告する：to report, to claim, to file (verb)
電子申告：filing your tax return electrically, reporting an event online
電子申告する：to report online, to claim online, to file online (verb)
しなければならない：You must do it. You have to do it. You need to do it. (current situation)
彼女は、しなければならない。: She has to do it. She must do it.
彼女は、毎年、しなければならない。: She has to do it every year.
彼女は、政府に、申告しなければならない。: She has to report it to the government.
彼女は、政府に、FBARを申告しなければならない。: She has to report FBAR to the government.
彼女は、金星政府に、FBARを電子申告しなければならない。: She has to report FBAR to the Venusian government online.
しなければならなかった。：You had to do it. You needed to do it. (past situation)
彼女は、毎年、FBARを電子申告しなければならなかった。: She had to report FBAR online every year.
彼女は、しなければならなかったが、...：She had to do it but .... She needed to do it but ... (past situation)
パーソナル・コンピューター：a personal computer
パソコン ：a PC (casual expression)
苦手（にがて）：a situation that you are not good at doing something, a situation that you don't like doing something
苦手である。: You are not good at doing it. You don't like doing it. (current situation)
苦手であった。: You were not good at doing it. You didn't like doing it. (past situation)
パソコンが苦手である。: You are not good with PCs. You don't like operating PCs. (current situation)
パソコンが苦手であった。: You were not good with PCs. You didn't like operating PCs. (past situation)
彼女は、パソコンが苦手であった。: She was not good with PCs. She didn't like operating PCs.She wanted to report by filling with paper but it was no longer accepted.
彼女は、紙に記入して提出したかったが、もうその方法は受け付けられなくなっていた。
彼女は、紙に記入して提出したかったが、もうその方法は受け付けられなくなっていた。
彼女（かのじょ）：she / her
紙（かみ）：papers, a sheet of paper
記入（きにゅう）：filling out a form, paperwork (noun)
記入する：to fill out a form (verb)
提出（ていしゅつ）：submitting (noun)
提出する：to submit (verb)
したい：You want to do it.
したかった：You wanted to do it.
彼女は、紙に記入したかった。: She wanted to fill with paper.
彼女は、提出したかった。: She wanted to submit it.
彼女は、紙に記入して提出したかった。: She wanted to report by filling with paper.
もう：already, no longer
方法（ほうほう）：a method, a way of doing something (noun)
その方法 : that method, the method which has already been mentioned
受け付けられる：It is accepted. It is acceptable.
受け付けられない：It is not accepted. It is unacceptable.
なる : to become such a situation or condition (verb), It gets such a situation or condition.
受け付けられなくなる：It will not be accepted eventually. It is going to be unacceptable.
なった。: It got such a situation or condition. (past event)
受け付けられなくなった。：It became unacceptable. (past event)
なっている。: It has gotten such a situation or condition. (current situation)
受け付けられなくなっている。: It's not accepted now. It has become unacceptable. (current situation)
なっていた。: It had gotten such a situation or condition. (past situation)
受け付けられなくなっていた。：It had become unacceptable. It was no longer acceptable. (past situation)
なっていた。: It had gotten such a situation or condition. (past situation)
受け付けられなくなっていた。：It had become unacceptable. It was no longer acceptable. (past situation)
もう受け付けられなくなっていた。：It had already become unacceptable. It was no longer acceptable. (past situation)
その方法は受け付けられない。: That method is not accepted. (current situation)
もうその方法は受け付けられなくなっている。: That method is no longer accepted. (current situation)
もうその方法は受け付けられなくなっていた。: That method was no longer accepted. (past situation)
彼女の火星人の友人達には、彼女が金持ちでも無いのに、何をそんなに嘆くのか、分からなかった。
彼女（かのじょ）：she / her
火星人（かせいじん）：a Martian (person), Martian (nation, nationality)
友人（ゆうじん）：a friend
火星人の友人 : a friend of the Martian, your Martian friend (depends on the context)
彼女の火星人の友人 : her Martian friend, her friend who is Martian
友人達（ゆうじんたち）：friends
火星人の友人達 : friends of the Martian, your Martian friends (depends on the context)
彼女の友人達 : her friends
彼女の火星人の友人達 : her Martian friends, her friends who are Martian
彼女の友人達には、...：To her friends, .... (This part is not the subject of the sentence.)
金 (きん) : gold
金 (かね) : money
持つ (もつ) : to have (verb), to own (verb)
金持ち（かねもち）：a rich person (noun), rich (adjective)
無い（ない）：There is not such a thing. It is not here/there. It is not true.
金持ちでは無い：You are not rich.
彼女は金持ちではない。: She is not rich. She doesn't have a lot of money.
金持ちでも無いのに：even though you are not rich
彼女が金持ちでも無いのに、：even though she is not rich
何?（なに?）：What?
そんなに：so, so much, such an amount, such a degree, such a level, such a weight, such a length, such a height, such a importance, etc. (depends on the context)
嘆く（なげく）：to sigh, to grieve, to weep (verb)
何を嘆くの? ：Why do you cry? (Literally “Cry for what?”)
何をそんなに嘆くの? ：Why do you so cry? (Literally “You cry so much for what?”)
何をそんなに嘆くのか：why you are crying so much
彼女が何をそんなに嘆くのか : why she is crying so much
彼女が金持ちでも無いのに、何をそんなに嘆くのか : why she is crying so much even though she is not rich
分かる (わかる) : You understand it. (current situation)
分からない：You don’t understand it. You have no idea about it. (current situation)
彼女には、分からない。：She does not understand it. (Literally, “To her, it is not understandable.”)
彼女の友人達には、分からない。：Her friends do not understand it. (Literally, “To her friends, it is not understandable.”)
分からなかった。：You did not understand. (past situation)
彼女の火星人の友人達には、分からなかった。: Her Martian friends did not understand.
彼女は、年金以外には、収入は無かった。
彼女（かのじょ）：she / her
年金（ねんきん）：pension
以外（いがい）：other than that, expect it
年金以外：other than pension, except pension
収入（しゅうにゅう）: income
無い（ない）：There is not such a thing. It is not here/there. You don’t have it. (current situation)
無かった（なかった）：There was not such a thing. It was not here/there. You did not have it. (past situation)
収入は無い。: You have no income. (current situation)
収入は無かった。：You had no income. (past situation)
彼女は、収入は無かった。：She had no income. (Literally, “With her, there was no income.” Again, "彼女は" is not the subject of the sentence. Then, "収入は" is the subject.)
She lived in a small apartment with only simple furniture.
小さなアパートで、ささやかな家具と共に暮らしていた。
小さなアパートで、ささやかな家具と共に暮らしていた。
彼女 (かのじょ) : she/her ("彼女" is omitted from the sentence above as it can be guessed or assumed from the context.)
小さい（ちいさい）/ 小さな：small, tiny (Please don’t ask me, “What’s the difference between ‘小さい’ and ‘小さな’.” Please forget grammar terms such as “い-adjective” and “な-adjective.” Just read many stories, articles, dialogues, etc. so your brain will learn natural expressions gradually and naturally.)
アパート：an apartment
小さなアパート : a small apartment (You can also say "小さいアパート.")
私のアパートは小さいです。: My apartment is small. "Don't say "私のアパートは小さなです。")
ささやか：a situation when something is small, little, few, simple or cheap.
ささやかな : simple, few, small, little, not gorgeous or expensive (adjective)
家具（かぐ）：furniture
ささやかな家具 : simple furniture which is not gorgeous or expensive
共に（ともに）：with, together, along
ささやかな家具と共に : with simple furniture
暮らす（くらす）：to live your daily life at/in a certain place or area such as a city, state or country (verb)
生きる（いきる）：to live until you die, to be alive (verb)
暮らしている。：You live here/there.
彼女は暮らしている。: She lives here/there. (current situation)
彼女はアパートで、暮らしている。: She lives in an apartment. (current situation)
彼女は小さなアパートで、暮らしている。: She lives in a small apartment. (current situation)
彼女は、ささやかな家具と共に暮らしている。: She lives with simple furniture. (current situation)
彼女は暮らしていた。: She lived here/there. (past situation)
彼女はアパートで、暮らしている。: She lives in an apartment. (current situation)
彼女は小さなアパートで、暮らしている。: She lives in a small apartment. (current situation)
彼女は、ささやかな家具と共に暮らしている。: She lives with simple furniture. (current situation)
暮らしていた。：You lived here/there. (past situation)
彼女は暮らしていた。: She lived here/there. (past situation)
The annual interest, which she received from her bank on Mars was less than 0.1 percent per year, so the amount was next to nothing.
彼女の火星の銀行から受け取る年間の利息は、0.1パーセント以下で、雀の涙であった。
彼女の火星の銀行から受け取る年間の利息は、0.1パーセント以下で、雀の涙であった。
彼女（かのじょ）: she/her
銀行（ぎんこう）: a bank
彼女の銀行: her bank (She may be a customer, a worker or the owner of it depends on the context.)
火星（かせい）: Mars
火星の銀行 : a bank on Mars
彼女の火星の銀行: her bank on Mars
銀行から : from the bank
受け取る（うけとる）: to receive (verb), You receive it.
銀行から受け取る。: You receive it from the bank.
火星の銀行から受け取る。: You receive it from the bank on Mars.
年間（ねんかん）: for an year, through the year
年間の : annual
利息（りそく）: the interest
彼女の受け取る利息 : the interest which she receives (noun clause)
彼女の受け取る年間の利息 : the annual interest which she receives (noun clause)
銀行から受け取る利息 : the interest which you receive from your bank (noun clause)
彼女の銀行から受け取る利息 : the interest which she receives from her bank (noun clause)
年間の利息 : the annual interest
0 / 零 (れい) : zero
'・' / 点（てん）: a dot, a point, the score
1 / 一 (いち) : one
0.1（れいてんいち）: zero point one
'・' / 点（てん）: a dot, a point, the score
0.1（れいてんいち）: zero point one
0.2 (れいてんに) : zero point two
% (ぱーせんと) / パーセント : percent (%)
以下（いか）: less than
0.1パーセント以下 : less than 0.1 percent
年間の利息は、0.1パーセントだ。(/です。) : The annual interest is less than 0.1 percent.
年間の利息は、0.1パーセントで、...... : The annual interest is less than 0.1 percent and/then/so .....
年間の利息は、0.1パーセントで、...... : The annual interest is less than 0.1 percent and/then/so .....
雀（すずめ）: a sparrow
涙（なみだ）: a tear
雀の涙 : a sparrow's tear, chicken feed, as little as a sparrow's tear, too little, almost nothing (idiomatic expression)
である。: It is like that. It is the situation.
銀行の利息は雀の涙である。: The bank interest is next to nothing.
であった。: It was like that. It was the situation.
雀の涙であった。: It was extremely little or few. It was near to zero amount.
Her Martian friends did not know how to help her.
火星人の友人達は、彼女を助ける術が無かった。
火星人の友人達は、彼女を助ける術が無かった。
火星（かせい）: Mars
火星人（かせいじん）: a Martian (person), Martian (nation, nationality)
友人（ゆうじん）: your friend, one of your friends
彼女の友人 : her friend, one of her friends
友人達（ゆうじんたち）: your friends
彼女の友人達 : her friends
火星人の友人達 : your Martian friends, Martian's friends (depends on the context)
彼女の火星人の友人達 : her Martian friends, her friends who are Martians ("彼女の" is omitted from the sentence above as it can be assumed or guessed from the context.)
助ける（たすける）: to help, to assist (verb)
術（すべ）: a way of doing something, a technique, a skill, a method, how to do something (noun)
柔術（じゅうじゅつ）: Jujutsu, one of Japanese martial arts which Judo was created from
技術（ぎじゅつ）: a technique, technology
手術 (しゅじゅつ) : surgery, a surgical operation
助ける術 : how to help someone
彼女を助ける術 : how to help her
術が無い。: You have no idea of what to do or how to do it. (current situation)
彼女を助ける術が無い。: You do not know how to help her.
友人は、彼女を助ける術が無かった。: Her friend did not know how to help her. ("彼女の" is omitted as it can be assumed or guessed from the context.)
What she was able to do was pray to her God that the President Donut Shrimp of the Venus would simplify the tax code so seniors would no longer have to worry about FBAR.
彼女には、金星のドーナッツ・シュリンプ大統領が、高齢者がFBARの心配をしなくて済むように、税法をシンプル化してくれるように、神に祈ることしか出来なかった。
彼女には、金星のドーナッツ・シュリンプ大統領が、高齢者がFBARの心配をしなくて済むように、税法をシンプル化してくれるように、神に祈ることしか出来なかった。
彼女 (かのじょ) : she/her
彼女には、... : For her, ...
金星（きんせい）: the Venus
ドーナッツ : a donut, donuts
シュリンプ : a shrimp, shrimps
大統領（だいとうりょう）: the president of a country
ドーナッツ・シュリンプ大統領 : the President Donut Shrimp
金星の大統領 : the president of the Venus
金星のドーナッツ・シュリンプ大統領 : the President Donut Shrimp of the Venus
高齢（こうれい）: a situation when you are already high aged and no longer young
FBAR（えふばー）: Foreign Bank Account Report
心配（しんぱい）: a concern, something you worry about, worrying about something (noun)
FBARの心配 : a concern about FBAR, a worry about FBAR
する : to do something (verb), You do it.
しない : You don't do it.
心配する : to worry (verb), You worry it.
FBARの心配をする : You worry about FBAR.
心配しない : You don't worry it.
FBARの心配をしない : You don't worry about FBAR.
済む（すむ）: It comes off. It be finished. It is not needed.
しなくて済む : You do not have to do it. It is not needed to be done.
高齢者が心配をしなくて済む : Seniors do not have to worry about it.
FBARの心配をしなくて済む : You don't have to worry about FBAR.
高齢者がしなくて済むように : so seniors will not have to do it
税法（ぜいほう）: the tax code (noun)
シンプル : simple
シンプル化 （しんぷるか）: simplifying (noun)
シンプル化する : to simplify (verb)
税法をシンプル化する : to simplify the tax code (verb)
くれる : Someone gives you a gift. (You probably thank him or her. You don't use this expression when you are the giver.)
してくれる : Someone does something good for you. (You probably thank him or her. You don't use this expression when you are the one who does something good for someone else.)
大統領が、してくれる。: The President will do it for you.
大統領が、税法をシンプル化してくれる : The president will simplify the tax code for you, and so you will probably thank him or her.
大統領が、税法をシンプル化してくれるように : that the President will simplify the tax code
神（かみ）: a god, God (depends on the type of religion)
祈る（いのる）: to pray (verb)
神に祈る : to pray to your God (verb), You pray to your God.
大統領が、してくれるように、祈る : You pray that the president will do it for you.
大統領が、税法をシンプル化してくれるように、神に祈る : You pray to your God that the president will simplify the tax code for you.
祈ること : praying (noun, "こと" is often used to make a noun or noun clause in this way. )
神に祈ること : praying to your God (noun)
出来ない : You can not do it. It is impossible.
祈ることしか : except praying
祈ることしか出来ない。 : You can not do anything but praying. Praying is only thing that you can do. You can just pray but nothing else. (current situation)
彼女には、祈ることしか出来ない。: What she can do is just praying. ("彼女には" is not the subject of the sentence.)
祈ることしか出来なかった。 : You could not do anything but praying. Praying was only thing that you were able to do. You could just pray but nothing else. (past situation)
こと : a thing, an event, an issue, a situation or something which you have just mentioned
神に祈ること : praying to your God (noun)
出来ない : You can not do it. It is impossible.
彼女には出来ない : She can not do it. (literally, "For her, it is impossible.")
祈ることが出来ない : You can not pray.
祈ることしか : except praying
祈ることしか出来ない。 : You can not do anything but praying. Praying is only thing that you can do. You can just pray but nothing else. (current situation)
彼女には、祈ることしか出来ない。: What she can do is just praying. ("彼女には" is not the subject of the sentence.)
祈ることしか出来なかった。 : You could not do anything but praying. Praying was only thing that you were able to do. You could just pray but nothing else. (past situation)
Menu
Comments
Post a Comment