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「軽油引取税」の部分一致の例文検索結果
該当件数 : 2件
１３ 法第六条第四項の規定による非課税適用申告書（次項から第十七項までにおいて「非課税適用申告書」という。）の提出は、一般民間国外債の利子の支払を受ける都度、その利子の支払をする者（当該利子の支払が同条第四項に規定する支払の取扱者（以下この条において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由して同項に規定する税務署長に対してしなければならない。
(13) A written application for a tax exemption pursuant to the provisions of Article 6, paragraph (4) of the Act (referred to as a "written application for a tax exemption" in the following paragraph to paragraph (17)) shall be submitted, on each occasion of receiving payment of interest from general foreign private bonds, to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act, via the person who pays the interest (in the case where said interest is paid via a person in charge of handling payment as prescribed in paragraph (4) of said Article (hereinafter referred to as a "person in charge of handling payment" in this Article), submission shall be made via said person in charge of handling payment and the person who pays the interest). - 日本法令外国語訳データベースシステム
２ 法第六条第四項の規定による非課税適用申告書（次項から第六項までにおいて「非課税適用申告書」という。）の提出は、同条第一項に規定する一般民間国外債（第四項から第六項まで、第二十三項及び第二十四項において「一般民間国外債」という。）の利子の支払を受ける都度、その利子の支払をする者（当該利子の支払が同条第四項に規定する支払の取扱者（以下この条において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由して法第六条第四項に規定する税務署長に対してしなければならない。
(2) A written application for tax exemption pursuant to the provisions of Article 6(4) of the Act (referred to as a "written application for tax exemption" in the next paragraph to paragraph (6)) shall be submitted, on each occasion of receiving payment of interest on general foreign-issued company bonds prescribed in paragraph (1) of the said Article (referred to as "general foreign-issued company bonds" in paragraph (4) to paragraph (6), paragraph (23) and paragraph (24)), to the district director prescribed in Article 6(4) of the Act, via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment as prescribed in paragraph (4) of the said Article (hereinafter referred to as a "person in charge of handling payment" in this Article), submission shall be made via the said person in charge of handling payment and the person who pays the interest). - 日本法令外国語訳データベースシステム
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