Tax Agentとは 意味・読み方・使い方

(i) The name and location of the person's office, etc. located in Japan, as well as the name of the person representative of or any other person responsible for such office, etc., and the name of the tax agent if the tax agent designated in the notification pursuant to the provision of Article 117(2) (Tax Agent) of the Act on General Rules for National Taxes is not the said responsible person発音を聞く 例文帳に追加

一　その者の国内にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名並びに国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が当該責任者と異なるときは、納税管理人の氏名 - 日本法令外国語訳データベースシステム

(v) Where the taxpayer is expected to lose his/her domicile or residence within the jurisdiction of this Act without appointing a tax agent発音を聞く 例文帳に追加

五　納税者が納税管理人を定めないでこの法律の施行地に住所及び居所を有しないこととなるとき。 - 日本法令外国語訳データベースシステム

Or where there is no such amount, or where, within the said two-month period, an ordinary corporation which falls within the scope of foreign corporations listed in Article 141(i) to (iii) ceases to fall under any of the categories of foreign corporations listed in these items due to the failure to give a notification of tax agent pursuant to the provision of Article 117(2) of the Act on General Rules for National Taxes (Tax Agent) (hereinafter referred to as a "notification of tax agent") or an ordinary corporation which falls under the category of foreign corporation listed in Article 141(iv) abolishes the personal services business conducted in Japan発音を聞く 例文帳に追加

若しくは当該金額がない場合又は当該二月以内に、第百四十一条第一号から第三号までに掲げる外国法人に該当する普通法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出（以下「納税管理人の届出」という。）をしないでこれらの号に掲げる外国法人のいずれにも該当しないこととなる場合若しくは第百四十一条第四号に掲げる外国法人に該当する普通法人が人的役務提供事業で国内において行なうものを廃止する場合 - 日本法令外国語訳データベースシステム

Kajichi Sahaisho came into existence in 1767 when three men (Kiyoemon who was a merchant of Edo, Tsu no Kuniya Choemon who was from Suomach, Osaka, and Kamiya Ribee from Sumiyoshiyamachi) paid annual license tax of 9950-ryo for their business as an agent for managing Kajichi Sahaisho.発音を聞く 例文帳に追加

家質差配所とは明和4年12月江戸の町人清右衛門、大坂周防町津国屋長右衛門および住吉屋町紙屋利兵衛の3人が1年に冥加金9950両を差し出し、許可を得たもの。 - Wikipedia日英京都関連文書対訳コーパス

(f) Margin profit listed in Article 174(viii) of the Income Tax Act, which pertains to a contract prescribed in the said item that has been concluded via a business office located in Japan or via a person who acts as an agent for conclusion of contracts in Japan発音を聞く 例文帳に追加

ヘ　所得税法第百七十四条第八号　に掲げる差益のうち国内にある営業所又は国内において契約の締結の代理をする者を通じて締結された同号　に規定する契約に係るもの - 日本法令外国語訳データベースシステム

In addition, the construction work, delivery agent, work date, resources, the sum of the use resources, and tax or the like are made to correspond to each other based on the use resource data 25 and resource data 11 or the like, and added with accounting items, and held as financial data 29 for financial processing.例文帳に追加

さらに、使用資源データ２５、資源データ１１等に基づいて、工事、納入業者、作業日付、資源、使用した資源の金額、税額等を対応付け、勘定科目を付し、財務データ２９として保持し、財務処理を行う。 - 特許庁

The applicant must engage in the profession of an attorney (bengoshi), judicial scrivener (shihoushoshi), land and house investigator (tochikaokuchousashi), registered foreign lawyer (gaikokuhou-jimu-bengoshi), certified public accountant (koninkaikeishi), foreign certified public accountant registered in Japan (gaikoku-kouninkaikeishi), certified tax accountant (zeirishi), public consultant on social and labor insurance (shakaihokenroumushi), patent attorney (benrishi), maritime procedure agent (kaijidairishi) or certified administrative procedures specialist (gyouseishoshi).発音を聞く 例文帳に追加

申請人が弁護士、司法書士、土地家屋調査士、外国法事務弁護士、公認会計士、外国公認会計士、税理士、社会保険労務士、弁理士、海事代理士又は行政書士としての業務に従事すること。 - 日本法令外国語訳データベースシステム

Return pursuant to the provision of paragraph (1) of the preceding Article (excluding returns to be filed in the case where a corporation which falls within the scope of foreign corporations listed in Article 141(i) to (iii) (Tax Base of Corporation Tax in the case of Foreign Corporations) ceases to fall under any of the categories of foreign corporations listed in these items due to the failure to give a notification of tax agent or a corporation which falls under the category of foreign corporation listed in Article 141(iv) abolishes the personal services business conducted in Japan)発音を聞く 例文帳に追加

規定による申告書（第百四十一条第一号から第三号まで（外国法人に係る法人税の課税標準）に掲げる外国法人に該当する法人が納税管理人の届出をしないでこれらの号に掲げる外国法人のいずれにも該当しないこととなる場合又は同条第四号に掲げる外国法人に該当する法人が人的役務提供事業で国内において行なうものを廃止する場合において提出すべきものを除く。）↓［前条第一項の規定による申告書第百四十一条第一号から…提出すべきものを除く。）］ - 日本法令外国語訳データベースシステム