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・ Honora
・ Honora Burke
・ Honora dotella
・ Honora mellinella
・ Honora montinatatella
・ Honora perdubiella
・ Honora sciurella
・ Honora Sneyd
・ Honora subsciurella
・ Honorable Mention
・ Honorable Miss Handicap
・ Honorable Order of Molly Pitcher
・ Honorable Order of the Blue Goose, International
・ Honorable Service Lapel Button
・ Honorana
Honorarium
・ Honorary
・ Honorary appointments to the Order of Canada
・ Honorary Architect of Georgia
・ Honorary Aryan
・ Honorary Canadian citizenship
・ Honorary Chaplain to the Queen
・ Honorary Citizen of Europe
・ Honorary Citizen of Singapore
・ Honorary Citizen of South Korea
・ Honorary citizen of the United States
・ Honorary Citizens of Belgrade
・ Honorary citizenship
・ Honorary city titles in Nazi Germany
・ Honorary César


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Honorarium : ウィキペディア英語版
Honorarium
An honorarium is an ''ex gratia'' payment (i.e., a payment made without the giver recognizing himself as having any liability or legal obligation) made to a person for his or her services in a volunteer capacity or for services for which fees are not traditionally required. This is used by groups such as schools or sporting clubs to pay coaches for their costs.〔http://ethics.wa.gov/opinions/99_03.htm An example of the rules for payment of an honorarium in the United States.〕〔http://www.athrec.mcmaster.ca/clubs/forms/2006-2007/Athletic%20Sport%20Clubs%20Manual%20-%202007.pdf A Canadian example of the use of an honorarium.〕 Another example includes the payment to guest speakers at a conference to cover their travel, accommodation, or preparation time.
==Taxation of honoraria==


抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Honorarium」の詳細全文を読む



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