tax liabilityとは 意味・読み方・使い方

the minimization of tax liability by lawful methods発音を聞く 例文帳に追加

合法的方法によって納税義務を最小限度にする行為 - 日本語WordNet

(ii) A national tax subject to the official assessment system for which no tax base return form is required to be filed: the day on which the tax liability was established発音を聞く 例文帳に追加

二　課税標準申告書の提出を要しない賦課課税方式による国税　その納税義務の成立の日 - 日本法令外国語訳データベースシステム

(iii) An assessment and determination regarding the national tax subject to the official assessment system for which no tax base return form is required to be filed: the day on which the tax liability has been established発音を聞く 例文帳に追加

三　課税標準申告書の提出を要しない賦課課税方式による国税に係る賦課決定　その納税義務の成立の日 - 日本法令外国語訳データベースシステム

a financial clique established for the purpose of reducing the amount of tax liability, called 'hozengaisha'発音を聞く 例文帳に追加

保全会社という,税負担軽減のために,もと財閥が設立した同族会社 - EDR日英対訳辞書

(b) An overpayment arising from the national tax (including any delinquent national tax) for which the payable amount shall be determined without any special procedure upon the establishment of the tax liability, and for which notice of tax due has been given発音を聞く 例文帳に追加

ロ　納税義務の成立と同時に特別の手続を要しないで納付すべき税額が確定する国税で納税の告知があつたもの（当該国税に係る延滞税を含む。）に係る過納金 - 日本法令外国語訳データベースシステム

Article 38 (1) In any of the cases listed in the following items, if the district director of the tax office finds that there is any national tax of which the payable tax amount has been determined (in the case set forth in item (iii), excluding a national tax for which the liability to pay is an obligation covered by the liability based on the trust property) but such national tax is not expected to be paid in full by the due date for payment, he/she may advance the due date and demand payment of said national tax:発音を聞く 例文帳に追加

第三十八条　税務署長は、次の各号のいずれかに該当する場合において、納付すべき税額の確定した国税（第三号に該当する場合においては、その納める義務が信託財産責任負担債務であるものを除く。）でその納期限までに完納されないと認められるものがあるときは、その納期限を繰り上げ、その納付を請求することができる。 - 日本法令外国語訳データベースシステム

iv) Where the trust involving the national tax for which the liability to pay is an obligation covered by the liability based on the trust property has terminated (excluding cases where the trust has terminated on the grounds set forth in Article 163, item (v) (Grounds for Termination of Trust) of the Trust Act発音を聞く 例文帳に追加

四　その納める義務が信託財産責任負担債務である国税に係る信託が終了したとき（信託法第百六十三条第五号（信託の終了事由）に掲げる事由によつて終了したときを除く。）。 - 日本法令外国語訳データベースシステム

(i) A national tax (excluding consumption tax and national taxes specified by Cabinet Order) for which the tax liability has been established on or before the day specified in each of the following for the categories of national taxes listed respectively therein, in cases where the due date for payment (in the case of a withholding tax for which no notice of tax due has been given, its statutory due date for payment) comes on or after the day on which the taxpayer suffered the loss, and the payable tax amount has been determined on or before the date of his/her application:発音を聞く 例文帳に追加

一　次に掲げる国税の区分に応じ、それぞれ次に定める日以前に納税義務の成立した国税（消費税及び政令で定めるものを除く。）で、納期限（納税の告知がされていない源泉徴収による国税については、その法定納期限）がその損失を受けた日以後に到来するもののうち、その申請の日以前に納付すべき税額の確定したもの - 日本法令外国語訳データベースシステム