意味 | 例文 (4件) |
偽還納の英語
追加できません
(登録数上限)
英訳・英語 false reduction; reduction en masse
「偽還納」の部分一致の例文検索結果
該当件数 : 4件
六 納税者が偽りその他不正の行為により国税を免れ、若しくは免れようとし、若しくは国税の還付を受け、若しくは受けようとしたと認められるとき、又は納税者が国税の滞納処分の執行を免れ、若しくは免れようとしたと認められるとき例文帳に追加
(vi) Where the taxpayer is found to have evaded or attempted to evade payment of a national tax or to have received or attempted to receive a refund of a national tax through deception or other wrongful means, or where the taxpayer is found to have evaded or attempted to evade the execution of the delinquent tax collection procedure発音を聞く - 日本法令外国語訳データベースシステム
第六十一条 修正申告書(偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者が当該国税についての調査があつたことにより当該国税について更正があるべきことを予知して提出した当該申告書を除く。)の提出又は更正(偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者についてされた当該国税に係る更正を除く。)があつた場合において、次の各号の一に該当するときは、当該申告書の提出又は更正により納付すべき国税については、前条第二項に規定する期間から当該各号に掲げる期間を控除して、同項の規定を適用する。例文帳に追加
Article 61 (1) Where an amended return form has been filed (excluding an amended return form filed by a taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts, while anticipating that a reassessment will be made of said national tax because of the examination having been conducted with regard to said national tax) or where a reassessment has been made (excluding a reassessment made to the national tax against the taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts), if the case falls under any of the following items, the provisions of paragraph (2) of the preceding Article shall apply to the national tax payable by filing said return form or based on said reassessment, with the period set forth in the relevant item being deducted from the period prescribed in said paragraph:発音を聞く - 日本法令外国語訳データベースシステム
3 国税の徴収権で、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、又はその全部若しくは一部の税額の還付を受けた国税に係るものの時効は、当該国税の法定納期限から二年間は、進行しない。ただし、当該法定納期限の翌日から同日以後二年を経過する日までの期間内に次の各号に掲げる行為又は処分があつた場合においては当該各号に掲げる行為又は処分の区分に応じ当該行為又は処分に係る部分の国税ごとに当該各号に掲げる日の翌日から、当該法定納期限までに当該行為又は処分があつた場合においては当該行為又は処分に係る部分の国税ごとに当該法定納期限の翌日から進行する。例文帳に追加
(3) The period of prescription for the right of collection of a national tax with regard to which the taxpayer has evaded payment of the whole or part of the tax amount or has received a refund of the whole or part of the tax amount through deception or other wrongful means shall not begin to run for two years from the statutory due date for payment of said national tax; provided, however, that in cases where any of the acts or dispositions listed in the following items have been carried out, the period of prescription shall commence running from the day following the day set forth in each of said items in relation to each part of the national tax pertaining to such act or disposition for the categories of acts or dispositions listed respectively in said items, and in cases where said act or disposition has been made by said statutory due date for payment, the prescription shall commence to run from the day following said statutory due date for payment in relation to each part of the national tax pertaining to said act or disposition:発音を聞く - 日本法令外国語訳データベースシステム
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
-
履歴機能過去に調べた
単語を確認! -
語彙力診断診断回数が
増える! -
マイ単語帳便利な
学習機能付き! -
マイ例文帳文章で
単語を理解!
|
意味 | 例文 (4件) |
|
ピン留めアイコンをクリックすると単語とその意味を画面の右側に残しておくことができます。 |
ログイン |
Weblio会員(無料)になると 検索履歴を保存できる! 語彙力診断の実施回数増加! |
-
1iris
-
2believe
-
3rendezvous
-
4sphery
-
5vapid
-
6while
-
7consider
-
8appreciate
-
9provide
-
10test
weblioのその他のサービス
ログイン |
Weblio会員(無料)になると 検索履歴を保存できる! 語彙力診断の実施回数増加! |