Tax Dayとは 意味・読み方・使い方

(b) National tax (excluding a national tax which falls under (c) or (d)) for which the notice of tax due is given after the day designated as the due date for payment of the national tax pursuant to the provisions of laws concerning national taxes: said due date;発音を聞く 例文帳に追加

ロ　国税に関する法律の規定により国税を納付すべき期限とされている日後に納税の告知がされた国税（ハ又はニに掲げる国税に該当するものを除く。）　当該期限 - 日本法令外国語訳データベースシステム

(i) A national tax (excluding consumption tax and national taxes specified by Cabinet Order) for which the tax liability has been established on or before the day specified in each of the following for the categories of national taxes listed respectively therein, in cases where the due date for payment (in the case of a withholding tax for which no notice of tax due has been given, its statutory due date for payment) comes on or after the day on which the taxpayer suffered the loss, and the payable tax amount has been determined on or before the date of his/her application:発音を聞く 例文帳に追加

一　次に掲げる国税の区分に応じ、それぞれ次に定める日以前に納税義務の成立した国税（消費税及び政令で定めるものを除く。）で、納期限（納税の告知がされていない源泉徴収による国税については、その法定納期限）がその損失を受けた日以後に到来するもののうち、その申請の日以前に納付すべき税額の確定したもの - 日本法令外国語訳データベースシステム

(d) Supplementary tax or collection expenses for delinquent tax: the due date for payment of the national tax that was the cause for payment or collection of such supplementary tax or expenses (if said national tax falls under any of (a) to (c), the due date or day listed respectively in (a) to (c) pertaining to said national tax (in the case of additional tax for understatement, additional tax for failure to file, or heavy additional tax as prescribed in Article 35, paragraph (3) (Payment of Additional Tax for Understatement, etc.) of the Act on General Rules for National Taxes pertaining to land value tax, the earlier due date)).発音を聞く 例文帳に追加

ニ　附帯税又は滞納処分費　その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び国税通則法第三十五条第三項（過少申告加算税等の納付）に規定する重加算税については、先に到来する期限）又は日） - 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

(a) A withholding tax, as well as consumption tax, etc. (in the case of petroleum and coal tax on the goods received from a bonded area, limited to such tax payable under the provisions of Article 17, paragraph (3) (Payment of Petroleum and Coal Tax on Crude Oil, etc. Received) of the Petroleum and Coal Tax Act (Act No. 25 of 1978)), aviation fuel tax, promotion of power-resources development tax and stamp tax, all of which are subject to the self-assessment system: the last day of the month containing the day on which the disaster ended発音を聞く 例文帳に追加

イ　源泉徴収による国税並びに申告納税方式による消費税等（保税地域からの引取りに係るものにあつては、石油石炭税法（昭和五十三年法律第二十五号）第十七条第三項（引取りに係る原油等についての石油石炭税の納付）の規定により納付すべき石油石炭税に限る。）、航空機燃料税、電源開発促進税及び印紙税　その災害のやんだ日の属する月の末日 - 日本法令外国語訳データベースシステム

(i) A refund and any of the following overpayments: the day on which the national tax causing the refund or overpayment was paid (if such day precedes the statutory due date for payment of the national tax, said statutory due date for payment):発音を聞く 例文帳に追加

一　還付金及び次に掲げる過納金　当該還付金又は過納金に係る国税の納付があつた日（その日が当該国税の法定納期限前である場合には、当該法定納期限） - 日本法令外国語訳データベースシステム

iii) A notice relating to tax payment (excluding such notice pertaining to the national tax for which a written notice of assessment and determination has been given): The day on which a written notice of tax due pertaining to said notice was given (in cases where said notice was given orally in lieu of the service of such written notice, the day on which said notice was given orally発音を聞く 例文帳に追加

三　納税に関する告知（賦課決定通知書が発せられた国税に係るものを除く。）　当該告知に係る納税告知書が発せられた日（当該告知が当該告知書の送達に代え、口頭でされた場合には、当該告知がされた日） - 日本法令外国語訳データベースシステム

(iii) An overpayment or other payment made by mistake arising from the national tax, except for the overpayments listed in the preceding two items: the day on which one month has elapsed from the day following the day specified by Cabinet Order as the day on which such overpayment or payment by mistake occurred発音を聞く 例文帳に追加

三　前二号に掲げる過納金以外の国税に係る過誤納金　その過誤納となつた日として政令で定める日の翌日から起算して一月を経過する日 - 日本法令外国語訳データベースシステム