非課税にするの英語

１７　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、財務省令で定めるところにより、当該非課税適用申告書の写し（これに準ずるものを含む。）を作成し、これを保存しなければならない。例文帳に追加

(17) A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, prepare and preserve a copy of said written application for a tax exemption (including its equivalent), pursuant to the provisions of Ordinance of the Ministry of Finance.発音を聞く  - 日本法令外国語訳データベースシステム

２８　特定振替機関等は、第二十五項（第二十六項において準用する場合を含む。）に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存しなければならない。例文帳に追加

(28) Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2(14) of the Act the matters mentioned in the said notice, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance.発音を聞く  - 日本法令外国語訳データベースシステム

２６　第二十四項の規定は振替地方債非課税適用申告書を提出した者（第五項の規定により振替地方債非課税適用申告書を提出したものとみなされる者を含む。以下この項及び第二十八項において同じ。）が特定振替機関等若しくは適格外国仲介業者から振替地方債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、前項の規定は振替地方債非課税適用申告書を提出した者が適格外国仲介業者から振替地方債の振替記載等を受けたとき又は適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、それぞれ準用する。この場合において、第二十四項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、前項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、「振替国債に」とあるのは「振替地方債に」と読み替えるものとする。例文帳に追加

(26) The provisions of paragraph (24) shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds (including one who shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of paragraph (5); hereinafter the same shall apply in this paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary; and the provisions of the preceding paragraph shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a qualified foreign intermediary. In this case, in paragraph (24), the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds"; in the preceding paragraph, the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds," and the term "pertaining to the said book-entry transfer national government bonds" shall be deemed to be replaced with "pertaining to the said book-entry transfer local government bonds."発音を聞く  - 日本法令外国語訳データベースシステム

１５　一般民間国外債の利子の支払をする者は、その提出を受けた当該一般民間国外債の利子に係る非課税適用申告書に記載された氏名又は名称及び国外にある住所等を前項に規定する書類により確認したときは、当該非課税適用申告書にその旨並びに当該利子の支払をする者の氏名又は名称及び住所等を記載しなければならない。例文帳に追加

(15) A person who pays interest from general foreign private bonds shall, when he/she has confirmed, by the document prescribed in the preceding paragraph, the name and domicile etc. outside Japan as entered in the written application for a tax exemption on the interest from said general foreign private bonds which has been submitted thereto, enter in said written application for a tax exemption to that effect that such confirmation has been provided as well as the name and domicile, etc. of said person who pays interest.発音を聞く  - 日本法令外国語訳データベースシステム

５　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。例文帳に追加

(5) A person who pays interest on general foreign-issued company bonds shall, when he/she has received a written application for tax exemption pertaining to the interest on the said general foreign-issued company bonds, submit the said written application for tax exemption to the district director prescribed in Article 6(4) of the Act no later than the final day of the month that includes the day on which the person has received the written application.発音を聞く  - 日本法令外国語訳データベースシステム

１６　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。例文帳に追加

(16) A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, submit said written application for a tax exemption to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act no later than the final day of the month that includes the day on which the person has received the written application.発音を聞く  - 日本法令外国語訳データベースシステム

１２　第八項及び第九項の規定は、前二項に規定する申告書を提出する者がこれらの申告書を提出する場合について準用する。この場合において、第八項中「第一項第一号又は第二号」とあるのは「第十項又は第十一項」と、「振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イ」とあるのは「第十項に規定する申告書が第一項第一号イ」と、「振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イ」とあるのは「第十一項に規定する申告書が第一項第二号イ」と、「当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書」とあるのは「これらの申告書」と、第九項中「振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者」とあるのは「次項又は第十一項に規定する申告書を提出する者」と、「当該振替国債非課税適用申告書又は振替地方債非課税適用申告書」とあるのは「これらの申告書」と、「氏名」とあるのは「変更後の氏名」と読み替えるものとする。例文帳に追加

(12) The provisions of paragraph (8) and paragraph (9) shall apply mutatis mutandis where the person who submits a written application prescribed in the preceding two paragraphs submits the relevant written application. In this case: in paragraph (8), the phrase "paragraph (1)(i) or (ii)" shall be deemed to be replaced with "paragraph (10) or paragraph (11)"; the phrase "a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (10) has been submitted to the district director prescribed in paragraph (1)(i)(a)"; the phrase "a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph" shall be deemed to be replaced with "a written application prescribed in paragraph (11) has been submitted to the district director prescribed in paragraph (1)(ii)(a)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; in paragraph (9), the phrase "person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "person who submits a written application prescribed in the next paragraph or paragraph (11)"; the phrase "the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds" shall be deemed to be replaced with "the relevant written application"; the term "name" shall be deemed to be replaced with "new name."発音を聞く  - 日本法令外国語訳データベースシステム

９　振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する者は、その提出の際、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者の外国人登録証明書、法人の登記事項証明書その他の政令で定める書類を提示しなければならないものとし、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該振替国債非課税適用申告書又は振替地方債非課税適用申告書に記載されている氏名又は名称及び住所（第二項の規定の適用がある場合にあつては、氏名又は名称及び住所並びに適格外国証券投資信託の名称）を当該書類により確認しなければならないものとする。例文帳に追加

(9) A person who submits a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds shall, upon submission, present the person's certificate of alien registration, certificate of registered matters of the corporation and any other document specified by a Cabinet Order to the head of the business office, etc. of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary, to which the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is submitted, and the said head of the business office, etc. of the specified book-entry transfer institution, etc. or the said head of the specified overseas business office, etc. of the qualified foreign intermediary shall confirm, by the documents presented thereto, the name and address stated in the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the provision of paragraph (2) shall apply, such name and address, as well as the name of the qualified foreign securities investment trust should be confirmed).発音を聞く  - 日本法令外国語訳データベースシステム