期限経過金額の英語

二　法第二十一条第三項第一号に規定する非居住者のうち前号に掲げる者以外の者との間の預金契約　当該預金契約が、払戻しについて期限の定めがある預金契約で、その払戻期限が当該預金契約を締結した日から起算して二日を経過した日以後に到来し、かつ、当該預金契約に基づく預入の金額が財務大臣が定める金額以上のものであること。例文帳に追加

(ii) Deposit contract with a non-resident other than those listed in the preceding item as prescribed in Article 21, paragraph (3), item (i) of the Act: The deposit contract shall be a deposit contract with a set due date for refund, and the due date for refund shall arrive on and after the date when two days have passed from the date of conclusion of the deposit contract, and the amount of deposit based on the deposit contract shall not be less than the amount specified by the Minister of Finance.発音を聞く  - 日本法令外国語訳データベースシステム

支払をしなかったことによる年金の支払期間が経過してしまった場合は，その最初の3月以内ならば追徴金はその支払金額の25％増とし，その次の3月が経過してしまった場合は，その支払金額の50％増とし，最長で6月とする。このことに関係無く，次の年金の支払期限が来るまでは，順番に支払うことができるものとし，即ち，特許の場合はその年金の支払は20年目と同じとし，実用新案の場合はその年金の支払は10年目と同じとする。例文帳に追加

The term for payment of an annuity elapsing without payment being made, the same may be paid with a 25% surcharge within the first three months and 50% surcharge within the next three months, with a maximum six-month delay. Notwithstanding this, during the time up until the due date for the next annuity, payment may be put in order, paying a fee equivalent to the amount of the twentieth annuity in the case of patents, and equivalent to the tenth annuity in the case of utility models. - 特許庁

５　偽りその他不正の行為によりその全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた国税（当該国税に係る加算税及び過怠税を含む。）についての更正決定等又は偽りその他不正の行為により当該課税期間において生じた純損失等の金額が過大にあるものとする納税申告書を提出していた場合における当該申告書に記載された当該純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）についての更正は、前各項の規定にかかわらず、次の各号に掲げる更正決定等の区分に応じ、当該各号に定める期限又は日から七年を経過する日まで、することができる。例文帳に追加

(5) Notwithstanding the provisions of the preceding paragraphs, a reassessment or determination, etc. of a national tax (including any additional tax and delinquent tax for default on a stamp tax related to the national tax) for which the taxpayer has evaded payment in whole or in part or has received a refund in whole or in part through deception or other wrongful means, and a reassessment of the amount of net loss, etc. stated in a tax return form in which the taxpayer has reported an overstatement of the amount of net loss, etc. that arose during the taxable period concerned through deception or other wrongful means (or if a reassessment has been made of said amount, the reassessed amount) may be made until seven years have elapsed from the due date or the day specified in the following items for the types of reassessment or determination, etc. listed respectively in said items:発音を聞く  - 日本法令外国語訳データベースシステム

第六十六条の四の二　内国法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合（外国法人が租税条約の規定に基づき当該外国法人に係る条約相手国の権限ある当局に対し当該租税条約に規定する申立てをした場合を含む。）には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、これらの申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（これらの申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、これらの申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。例文帳に追加

Article 66-4-2 (1) Where a domestic corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency (including the cases where a foreign corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the competent authority of the other Contracting State which is related to the foreign corporation), the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.発音を聞く  - 日本法令外国語訳データベースシステム

第六十八条の八十八の二　連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。例文帳に追加

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.発音を聞く  - 日本法令外国語訳データベースシステム

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。例文帳に追加

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 66-4(16) of the said Act]."発音を聞く  - 日本法令外国語訳データベースシステム

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。例文帳に追加

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 68-88(16) of the said Act]."発音を聞く  - 日本法令外国語訳データベースシステム