Inheritance Tax Actとは 意味・読み方・使い方

Partial Revision of the Inheritance Tax Act発音を聞く 例文帳に追加

相続税法の一部改正 - 日本法令外国語訳データベースシステム

Article 6 Part of the Inheritance Tax Act (Act No. 73 of 1950) shall be revised as follows:発音を聞く 例文帳に追加

第六条　相続税法（昭和二十五年法律第七十三号）の一部を次のように改正する。 - 日本法令外国語訳データベースシステム

(ii) The assessed value of gift tax (this refers to the assessed value of the gift tax provided for in Article 21-2 of the Inheritance Tax Act (Act No. 73 of 1950)) pertaining to the property in case the gift tax for the previous year is imposed on a property acquired by a gift in the same year.発音を聞く 例文帳に追加

二　前年中において贈与により取得した財産について同年分の贈与税が課される場合における当該財産に係る贈与税の課税価格（相続税法（昭和二十五年法律第七十三号）第二十一条の二に規定する贈与税の課税価格をいう。） - 日本法令外国語訳データベースシステム

3. In cases where any amounts are deducted pursuant to the provisions of Article 21-12 (Special Exemption for Gift Tax under the Taxation System for Settlement at the Time of Inheritance) of the Inheritance Tax Act (Act No. 73 of 1950), the amount that remains after deducting the total of such deducted amounts from 25 million yen発音を聞く 例文帳に追加

（３）　相続税法（昭和二十五年法律第七十三号）第二十一条の十二（相続時精算課税に係る贈与税の特別控除）の規定により同条の規定の適用を受けて控除した金額がある場合における当該金額の合計額を二千五百万円から控除した残額 - 日本法令外国語訳データベースシステム

(viii) Statutory due date for payment: the due date for payment of a national tax under the provisions of the national tax laws (in the case of the national taxes listed in the following, the respective due date or day specified therein); in this case, the due date advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) and a due date extended by postponement of tax payment under the provisions of the Income Tax Act or the Inheritance Tax Act (hereinafter referred to as "postponement of tax payment"), extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Tax Payment Grace Period), or extended under a grace period for tax collection or for execution of the delinquent tax collection procedure shall not be regarded as the due date for payment of said national tax:発音を聞く 例文帳に追加

八　法定納期限　国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法若しくは相続税法の規定による延納（以下「延納」という。）、第四十七条第一項（納税の猶予）に規定する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期限は、当該国税を納付すべき期限に含まれないものとする。 - 日本法令外国語訳データベースシステム

(x) "Statutory due date for tax payment" means the due date for payment of national taxes under the provisions of laws concerning national taxes (in the case of the following national taxes, meaning the due dates or the days specified respectively therein); however, due dates advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) of the Act on General Rules for National Taxes, due dates extended by postponement of tax payment under the provisions of the Income Tax Act (Act No. 33 of 1965) or the Inheritance Tax Act (Act No. 73 of 1950), due dates extended under a tax payment grace period as prescribed in Article 47, paragraph (1) of the Act on General Rules for National Taxes, and due dates extended under a grace period for collection or execution of collection procedures due to tax delinquency shall not be regarded as the due date for payment of said national tax:発音を聞く 例文帳に追加

十　法定納期限　国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、国税通則法第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法（昭和四十年法律第三十三号）若しくは相続税法（昭和二十五年法律第七十三号）の規定による延納、国税通則法第四十七条第一項に規定する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期限は、当該国税を納付すべき期限に含まれないものとする。 - 日本法令外国語訳データベースシステム

In addition, the (revised) Act to Accelerate Economic Growth was passed in the fall of 2009 and enacted in January 2010, offering measures including child allowance increases and inheritance tax reductions, in order to relieve 8.5 billion of the populace’s financial burden.例文帳に追加

この他、2009 年秋には児童手当の引き上げや相続税の軽減など、更に85 億ユーロ相当の負担軽減を含む「経済成長促進のための税制改正法」が成立し、2010 年1 月より施行している。 - 経済産業省