She has grace.とは 意味・読み方・使い方

(3) When the district director of the tax office, etc. has revoked a tax payment grace period or shortened a grace period pursuant to the provisions of paragraph (1), he/she shall notify the taxpayer of such fact.発音を聞く 例文帳に追加

３　税務署長等は、第一項の規定により納税の猶予を取り消し、又は猶予期間を短縮したときは、その旨を納税者に通知しなければならない。 - 日本法令外国語訳データベースシステム

(xv) When he/she has, in violation of the provisions of Article 52-9(2) remained as a holder of voting rights of a Bank which amounts to the Major Shareholder Threshold or more even after the Last Day of the Grace Period prescribed in that paragraph;発音を聞く 例文帳に追加

十五　第五十二条の九第二項の規定に違反して同項に規定する猶予期限日を超えて銀行の主要株主基準値以上の数の議決権の保有者であつたとき。 - 日本法令外国語訳データベースシステム

(2) Where the district director, etc. revokes or shortens a tax payment grace period pursuant to the provisions of the preceding paragraph, he/she shall hear an explanation in advance from the person who has been granted the grace period, except where there is a fact that falls under any of the items of Article 38, paragraph (1); provided, however, that this shall not apply if such person does not give any explanation without justifiable grounds.発音を聞く 例文帳に追加

２　税務署長等は、前項の規定により納税の猶予を取り消し、又は猶予期間を短縮する場合には、第三十八条第一項各号の一に該当する事実があるときを除き、あらかじめ、その猶予を受けた者の弁明を聞かなければならない。ただし、その者が正当な理由がなくその弁明をしないときは、この限りでない。 - 日本法令外国語訳データベースシステム

(3) A person intending to receive a grace of tax payment under the provisions of Article 66-4-2(1) of the Act shall submit a written application containing the matters listed as follows along with a document certifying that he/she has filed an objection set forth in the said paragraph and other documents specified by an Ordinance of the Ministry of Finance to the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes:発音を聞く 例文帳に追加

３　法第六十六条の四の二第一項の規定による納税の猶予を受けようとする者は、次に掲げる事項を記載した申請書に、同項の申立てをしたことを証する書類その他の財務省令で定めるものを添付し、これを国税通則法第四十六条第一項に規定する税務署長等に提出しなければならない。 - 日本法令外国語訳データベースシステム

(3) A person intending to receive a grace of tax payment under the provisions of Article 68-88-2(1) of the Act shall submit a written application containing the matters listed as follows along with a document certifying that he/she has filed an objection set forth in the said paragraph and other documents specified by an Ordinance of the Ministry of Finance to the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes:発音を聞く 例文帳に追加

３　法第六十八条の八十八の二第一項の規定による納税の猶予を受けようとする者は、次に掲げる事項を記載した申請書に、同項の申立てをしたことを証する書類その他の財務省令で定めるものを添付し、これを国税通則法第四十六条第一項に規定する税務署長等に提出しなければならない。 - 日本法令外国語訳データベースシステム

(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 例文帳に追加

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。 - 日本法令外国語訳データベースシステム

(2) A person who became a holder of voting rights of a Bank which amounts to the Major Shareholder Threshold or more by a cause other than the transactions or acts listed in each item of the preceding paragraph (excluding the State, etc., a Bank Holding Company, and a Specified Holding Company prescribed in Article 52-17(2); hereinafter referred to as "Specified Major Shareholder" in this Article and Article 65) shall take necessary measures so that he/she becomes a person who is no longer a holder of voting rights of the Bank which amounts to the Major Shareholder Threshold or more by the day on which one year has elapsed from the end of the Business Year of that Bank including the date on which said cause arose (hereinafter referred to as the "Last Day of the Grace Period" in this paragraph and paragraph (4)); provided, however, that this shall not apply to the cases where that Specified Major Shareholder has obtained authorization from the Prime Minister to remain as a Holder of Voting Rights of a Bank which amounts to the Major Shareholder Threshold or more even after the Last Day of the Grace Period.発音を聞く 例文帳に追加

２　前項各号に掲げる取引又は行為以外の事由により一の銀行の主要株主基準値以上の数の議決権の保有者になつた者（国等並びに銀行持株会社及び第五十二条の十七第二項に規定する特定持株会社を除く。以下この条及び第六十五条において「特定主要株主」という。）は、当該事由の生じた日の属する当該銀行の事業年度の終了の日から一年を経過する日（以下この項及び第四項において「猶予期限日」という。）までに銀行の主要株主基準値以上の数の議決権の保有者でなくなるよう、所要の措置を講じなければならない。ただし、当該特定主要株主が、猶予期限日後も引き続き銀行の主要株主基準値以上の数の議決権の保有者であることについて内閣総理大臣の認可を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム