延滞利子の英語

延滞利子例文帳に追加

interest for delay発音を聞く  - 斎藤和英大辞典

三　破産手続開始後の延滞税、利子税又は延滞金の請求権例文帳に追加

(iii) Claim for a delinquent tax, interest tax or delinquent charge arising after the commencement of bankruptcy proceedings発音を聞く  - 日本法令外国語訳データベースシステム

イ　更正若しくは第二十五条（決定）の規定による決定又は賦課決定（以下「更正決定等」という。）により納付すべき税額が確定した国税（当該国税に係る延滞税及び利子税を含む。）に係る過納金（次号に掲げるものを除く。）例文帳に追加

a) An overpayment arising from the national tax (including any delinquent tax and tax interest on national tax) for which the tax amount payable has been determined by a reassessment or determination under the provisions of Article 25 (Determination) or an assessment and determination (hereinafter referred to as a "reassessment or determination, etc.") (excluding the overpayment set forth in the following item発音を聞く  - 日本法令外国語訳データベースシステム

４　国税の徴収権の時効は、延納、納税の猶予又は徴収若しくは滞納処分に関する猶予に係る部分の国税（当該部分の国税にあわせて納付すべき延滞税及び利子税を含む。）につき、その延納又は猶予がされている期間内は、進行しない。例文帳に追加

(4) With regard to the part of a national tax pertaining to the postponement of tax payment, or the tax payment grace period or the grace period for tax collection or for execution of a delinquent tax collection procedure (including any delinquent tax or tax interest payable together with said part of the national tax), the prescription of the right of collection of the national tax shall not run during the period in which such postponement or grace is effective.発音を聞く  - 日本法令外国語訳データベースシステム

二　更正の請求に基づく更正（当該請求に対する処分に係る不服申立てについての決定若しくは裁決又は判決を含む。）により納付すべき税額が減少した国税（当該国税に係る延滞税及び利子税を含む。）に係る過納金　その更正の請求があつた日の翌日から起算して三月を経過する日と当該更正があつた日の翌日から起算して一月を経過する日とのいずれか早い日（その日が当該国税の法定納期限前である場合には、当該法定納期限）例文帳に追加

ii) An overpayment arising from the national tax (including any delinquent tax and tax interest on the national tax) for which the payable tax amount has decreased due to a reassessment (including a determination of the taxation agency, a decision of the National Tax Tribunal or a judgment of a court of justice in an appeal against the disposition made in response to such request): the day on which three months have elapsed from the day following the day on which the request for reassessment was made, or the day on which one month has elapsed from the day following the day on which said reassessment was made, whichever comes earlier (if such day precedes the statutory due date for payment of the national tax, said statutory due date for payment発音を聞く  - 日本法令外国語訳データベースシステム

第三十七条　納税者がその国税を第三十五条（申告納税方式による国税の納付）又は前条第二項の納期限（予定納税に係る所得税については、所得税法第百四条第一項、第百七条第一項又は第百十五条（予定納税額の納付）（これらの規定を同法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の納期限とし、延滞税及び利子税については、その計算の基礎となる国税のこれらの納期限とする。以下「納期限」という。）までに完納しない場合には、税務署長は、その国税が次に掲げる国税である場合を除き、その納税者に対し、督促状によりその納付を督促しなければならない。例文帳に追加

Article 37 (1) Where a taxpayer fails to pay a national tax in full by the due date for payment set forth in Article 35 (Payment of National Tax under Self-Assessment System) or paragraph (2) of the preceding Article (in the case of income tax subject to estimated tax prepayment, the due date for payment set forth in Article 104, paragraph (1), Article 107, paragraph (1) or Article 115 (Payment of Amount of Estimated Tax Prepayment) of the Income Tax Act shall apply (including cases where these provisions are applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of said Act), and in the case of delinquent tax and tax interest, the due date for payment of the national tax used as the basis for the calculation thereof shall apply; hereinafter referred to as the "due date for payment"), the district director of the tax office shall demand such taxpayer by a letter of demand to pay the national tax, except where said national tax falls under any of the following categories of national taxes:発音を聞く  - 日本法令外国語訳データベースシステム