物納税の英語

大宝律令には都の東西両市における估価をはじめ、貿易や口分田などの公田からの納税（地子）を代物で納める（あるいは、地子を中央へ送るために地子交易を行う）ときの估価などが規定されている。例文帳に追加

Taiho Code defined the koka in the cities on both east and west of the capital, and the koka for in-kind payment of taxes on trade or taxes on fields administered directly by a ruler (jishi), such as kubunden (the farm land given to each farm in the Ritsuryo system) (or when conducting jishi trade in order to send jishi (land taxes under the Ritsuryo system to the central govenment)).発音を聞く  - Wikipedia日英京都関連文書対訳コーパス

３　税務署長等は、納税の猶予をした場合において、その猶予に係る国税につき差し押さえた財産のうちに天然果実を生ずるもの又は有価証券、債権若しくは国税徴収法第七十二条第一項（特許権等の差押手続）に規定する無体財産権等があるときは、第一項の規定にかかわらず、その取得した天然果実又は同法第二十四条第五項第二号（譲渡担保権者の物的納税責任）に規定する第三債務者等から給付を受けた財産で金銭以外のものにつき滞納処分を執行し、その財産に係る同法第百二十九条第一項（配当の原則）に規定する換価代金等をその猶予に係る国税に充てることができる。例文帳に追加

(3) Where the district director of the tax office, etc. has granted a tax payment grace period, if property seized with regard to the national tax under the grace period yields natural fruit, securities, claims, or any incorporeal property, etc. as prescribed in Article 72, paragraph (1) (Seizure Procedure for Patent Rights, etc.) of the National Tax Collection Act, he/she may, notwithstanding the provisions of paragraph (1), execute the delinquent tax collection procedure upon such natural fruit or non-monetary property delivered by a third party obligor, etc. as prescribed in Article 24, paragraph (5), item (ii) (Limited Tax Liability of Mortgagee by Transfer) of said Act, and may appropriate any proceeds, etc. realized by conversion of such property into money as prescribed in Article 129, paragraph (1) (Principle of Distribution) of said Article for the national tax under a grace period.発音を聞く  - 日本法令外国語訳データベースシステム

3. 組合員等が正当な事由なく本組合の事業に関し各自が負担すべき公租公課を滞納した場合、又は無限責任組合員若しくは本組合が適用法令上組合員等に関連して源泉徴収を行い若しくは組合員等に代わり若しくは組合員等に関連して公租公課の納付（更正通知、決定通知、納税告知その他日本の税務当局によりなされた課税査定により必要とされる納税を含む。）を行うことが必要とされるものと無限責任組合員が合理的に判断する場合、無限責任組合員は、その裁量により、第29 条に基づく分配を行うに際し、当該組合員等に分配すべき組合財産の中から当該滞納額又は納付額に相当する現金又は現物を控除し、現物についてはその裁量により適切と認める方法によりこれを売却した上、当該公租公課を支払うことができるものとする。この場合、無限責任組合員は、かかる源泉徴収又は公租公課の納付を行った上で、かかる方法により現金又は現物を収受することもできる。組合員等は、かかる支払いに必要な金額又は支払った金額につき、無限責任組合員から請求があれば、無限責任組合員において既にかかる支払いを行った後であればかかる支払いの日から組合員等による現実の支払いがなされた日までの期間につき年［ ］%（年365 日の日割り計算とする。）の利息を付して、無限責任組合員に対し直ちにこれを支払うものとする。かかる支払いは本組合への出資とはみなされない。なお、無限責任組合員は、本項の判断（売却の決定、方法及び結果を含む。）につき、いかなる責任も負わないものとする。例文帳に追加

(3) If (i) any Interested Partner fails to pay its taxes and other public duties in connection with the business of the Partnership without any justifiable reason, or (ii) the General Partner reasonably determines that the General Partner or the Partnership is required by applicable laws to withhold taxes with respect to any Interested Partner or pay any taxes and other public duties (including tax payments required by an amendment notice, determination notice, tax payment notice and any other tax assessment issued by a Japanese tax authority) on behalf of or with respect to any Interested Partner, the General Partner may, in making a distribution pursuant to Article 29, in its discretion, (x) deduct cash or property that is to be distributed to such Interested Partner by an amount equal to such unpaid amount or amount paid from the Partnership Assets to be distributed to such Interested Partner and (y) sell such property in such a manner as the General Partner in its discretion deems appropriate, and pay such taxes and other public duties. In such case, the General Partner may make such withholding or payment of taxes or other public duties and collect cash or property in the same manner. Upon request of the General Partner, the Interested Partner shall immediately pay to the General Partner (a) the amount necessary for payment of such taxes or other public duties or (b) if the General Partner has already made such payment, the amount paid by the General Partner, together with interest at [__]% per annum for the period from the date of payment by the General Partner until the date of actual payment by the Interested Partner prorated on the basis of a 365-day year. These payments shall not be treated as part of any contribution to the Partnership. The General Partner shall not be liable for its determinations under this paragraph (including the determination, manner or results of any sale).発音を聞く  - 経済産業省