The definition of special provisions in the proviso of paragraph 14 . 1 and the provisions governing education and training and record keeping in paragraph 14 . 4 shall be laid down by the competent authority in consultation with relevant agencies 第一项但书规定之特别限制情形与第四项教育训练之实施及其纪录保存等事项，由主管机关会商有关机关定之。
Proviso to section 88 states that for the purpose of profits tax , if a charitable institution or trust of a public character carries on a trade or business , the profits from such trade or business are exempted only if : - 1 第88条但书载明，如属公共性质的慈善机构或信托团体经营任何行业或业务，从该行业或业务所得的利润必须符合下列情况，才可获豁免缴付利得税：
However , nelly , the seemingly unimportant person should not be totally neglected , because emily endows her with multiple identities as a woman housekeeper , a surrogate mother and a first - person narrator , which mak her another powerful character in the novel 但书中的小人物纳莉也是不容忽视的，因为作者艾米莉赋予了她女管家、代理母亲、叙事者等多重身份，使得她成为了这部小说一股不可小看的力量之源。
The impulse was to check her for a very unusual disease . in a quick examination , she diagnosed the patient as having a heart condition that could cause serious complications if the person was anesthetized . bingham alerted the surgeon who canceled the operation to further evaluate the patient 忽然她一个念头，要她检查一下这病人我不记得详情，但书里讲了，很不寻常，直觉地，她为这位女士检查，这不是她的病人竟发现她患上一种罕有病症，若接受麻醉，就会丧命
The proviso to section 71 ( 2 ) of the inland revenue ordinance empowers the commissioner , when considering a valid objection , to order tax to be held over on the condition that a tax reserve certificate is to be purchased , or a banker s undertaking is to be furnished , to provide security for payment of the tax to be held over 《税务条例》第71 ( 2 )条的但书赋予税务局局长权力，在处理反对个案时，可在命令缓缴税款时附加条件，包括要求纳税人购买储税券或提供银行承诺，以作为缴款的保证。
Golden wings is a famous work in the area of anthropology , but contents of christianity in the book got little attention for a long time , it is crucial for the different fates of the two clans actually and can help to understand the complex interplay between christianity and rural china , so , it helps to master the direction of the development of human civilization 摘要《金翼》是人类学研究的经典之作，但书中有关基督教的内容长期没有受到重视，它不仅对两个家族的不同命运具有重要影响，而且有助于深刻认识基督教与乡土中国的复杂互动关系，深化学界对于人类文明走向的认识。
1 all immovable property owned by the land development corporation at the date of commencement of parts ii to viii shall , at that date , be owned by the authority by virtue of this ordinance for the residue of the term of years created by the respective government leases , subject to the covenants , conditions , stipulations , exceptions , reservations , provisos and powers contained in and reserved by those respective government leases 1在第ii至viii部生效日期当日由土发公司拥有的所有不动产，均须自该日起凭藉本条例由市建局拥有，年期为各别政府租契设定的年期所馀部分，但须受各别政府租契所载和所保留的契诺条件约定条件原权益保留条款新权益保留条款但书及权力规限。
Where land within an assistance program as referred to in the preceding paragraph meets the provisions of the proviso to article 44 , subparagraph 1 or article 52 - 1 , subparagraph 6 of the non - urban land - use management regulations , the city / county ( metropolitan ) government with due jurisdiction shall make other provision in the assistance program concerning restriction on the size of land area occupied by a start - up enterprise and the ratio of the area to be established as protected green space , and submit it together with the program to the executive yuan for approval 前项辅导方案内土地，其符合非都市土地使用管制规则第四十四条第一款但书或第五十二条之一第六款规定者，直辖市、县(市)政府应于前项方案中，就兴办事业土地面积大小及设置保育绿地面积比例限制，另为规定，并案报请行政院核定。
However , contrasting with these civil laws belonging to continental law system , clauses about warranty against defects of title are much more simple and the system construction is not perfect in our contract law . then i expect this researching paper can be useful for consummating our countries law system and developing the function of protecting consumers 但是，与大陆法系的民法典相比，我国有关权利瑕疵担保责任的条文过于简单，在制度建构上还不够完善，其第150条但书一节难免造成理论上的争议与实务操作上的困难。
Our protection system of inheritance obligation should be improved in entity and procedure in all sides . in entity , basic principles should be confirmed that inheritance obligation must be protected by law ; the recognition of inheritance must be based on lawful status , assisted by a proviso ; the denoted properties from the decedent to the heir due to marriage , business , a mensa et thoro and so on after the decedent ' s death should be regarded as inheritance . inheritance obligation should only be that caused by the decedent ' s behavior , based on public law and private law 我国的遗产债权保护机制应从实体和程序两个方面全方位的予以改造? ?在实体法方面：首先确立“遗产债权受法律保护的基本原则” ，遗产的界定应以法律地位说为基础，另辅以但书，被继承人生前对继承人因结婚、营业、分居等事项所受之赠与应视为遗产，遗产债务只能是被继承人生前行为所引起的公法和私法意义上的债务，不包括继承费用，继承费用虽由遗产支付，但只属遗产的负担。
