仕入税額の英語

⑥ 課税事業者のうち課税売上割合が低い等の理由から、消費税仕入控除税額確定後の返還を選択する者例文帳に追加

(6) Those taxable business providers that choose a refund of consumption tax, following confirmation of consumption tax and purchase tax deductions, for instance due to a low amount of taxable sales発音を聞く  - 経済産業省

２ 大臣は、前項の報告があった場合には、当該消費税等仕入控除税額の全部又は一部の返還を命ずる。例文帳に追加

2. Upon receipt of the report in the preceding paragraph, the Minister shall order the refund of all or a part of the said amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc.発音を聞く  - 経済産業省

４ 補助事業者は、第１項又は第２項の実績報告を行うに当たって、補助金に係る消費税等仕入控除税額が明らかな場合には、当該消費税等仕入控除税額を減額して報告しなければならない。例文帳に追加

4. In the event that the amount of the tax deductions for the taxable purchase for consumption tax, etc. pertaining to the Subsidy is clearly known at the time of the submission of the Project Result Report set forth in Paragraph 1 or Paragraph 2, the Subsidized Company shall report the amount after deduction of the said amount of the tax deductions for the taxable purchase for consumption Tax, etc.発音を聞く  - 経済産業省

補助事業者は、前項の補助金の交付の申請をするに当たって、当該補助金に係る消費税及び地方消費税に係る仕入控除税額（補助対象経費に含まれる消費税及び地方消費税相当額のうち、消費税法（昭和６３年法律第１０８号）の規定により仕入れに係る消費税額として控除できる部分の金額及び当該金額に地方税法（昭和２５年法律第２２６号）の規定による地方消費税の税率を乗じて得た金額の合計額に補助率を乗じて得た金額をいう。以下「消費税等仕入控除税額」という。）を減額して交付申請しなければならない。ただし、申請時において消費税等仕入控除税額が明らかでないものについては、この限りでない。例文帳に追加

With respect to the application for the Subsidy provided for in the preceding paragraph, the Subsidized Company shall deduct from the required subsidy amount the amount of the tax deductions for taxable purchase pertaining to the consumption tax and local consumption tax concerning the Subsidy (of the amount equivalent to the consumption tax and local consumption tax which is included in the Subsidized Costs, the amount obtained by multiplying the subsidy rates to the total amount of the amount that can be deducted as consumption tax for taxable purchase in accordance with the provisions of the Consumption Tax Act (Act No.108 of 1988) and the amount obtained by multiplying the said amount by the local consumption tax rate in accordance with the provisions of the Local Tax Act (Act No.226 of 1950) (hereinafter referred to as “the Tax Deductions for Taxable Purchase for Consumption Tax etc.”); Provided, however, that this shall not apply in a case where the amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc. is not known at the time of the application.発音を聞く  - 経済産業省

３ 大臣は、第４条第２項ただし書による交付の申請がなされたものについては、補助金に係る消費税等仕入控除税額について、補助金の額の確定において減額を行うこととし、その旨の条件を付して交付決定を行うものとする。例文帳に追加

3. In the event that an application is made based on the proviso of Article 4, Paragraph 2, the Minister shall deduct from the Subsidy amount the amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc. upon determination thereof, and make the decision to grant the Subsidy subjected to this condition.発音を聞く  - 経済産業省

補助事業者は、補助事業完了後に、消費税及び地方消費税の申告により補助金に係る消費税等仕入控除税額が確定した場合には、様式第９又は様式第９－２により速やかに大臣に報告しなければならない。例文帳に追加

In the event that the amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc. pertaining to the Subsidy is determined through reporting of the consumption tax and local consumption tax after completion of the Subsidized Project, a Subsidized Company shall promptly report to the Minister, using Form 9 or Form 9-2.発音を聞く  - 経済産業省

補助事業者は、前条第１項の規定に基づく交付の申請、第７条の規定に基づく申請の取下げ、第９条第１項の規定に基づく計画変更の申請、第１０条第２項の規定に基づく実施契約締結の届出、第１１条第１項の規定に基づく権利の譲渡若しくは承継の承諾の申請、第１２条の規定に基づく事故の報告、第１３条の規定に基づく状況報告、第１４条第１項若しくは第２項の規定に基づく実績報告、第１６条第２項の規定に基づく支払請求、第１７条第１項の規定に基づく消費税等仕入控除税額の額の確定に伴う報告又は第２０条第３項の規定に基づく処分の承認申請（以下「交付申請等」という。）については、電磁的方法（適正化法第２６条の４第１項の規定に基づき大臣が定めるものをいう。以下同じ。）により行うことができる。例文帳に追加

Subsidized Company may employ electromagnetic means (the means specified by the Minister based on the provisions of Article 26-4, Paragraph 1 of the Budget Execution Act. The same shall apply hereinafter) for the application for the Subsidy pursuant to paragraph 1 of the preceding article, the withdrawal of the application pursuant to Article 7, the application for approval for change of plan pursuant to Article 9, Paragraph 1, the notification of conclusion of a contract pertaining to the implementation pursuant to Article 10, Paragraph 2, the application for approval for assignment or transfer of the rights pursuant to Article 11, Paragraph 1, an Accident Report pursuant to Article 12, a Progress Report pursuant to Article 13, a Project Result Report pursuant to Article 14, Paragraph 1 or Paragraph 2, the request for payment pursuant to Article 16, Paragraph 2, a report after determination of the amount of tax deductions for taxable purchase for consumption tax, etc. pursuant to Article 17, Paragraph 1, or the application for approval for asset disposal pursuant to Article 20, Paragraph 3 (hereinafter referred to as “Application for the Subsidy, etc.”).発音を聞く  - 経済産業省