Tax assessmentとは 意味・読み方・使い方

<An example of the "Knowledge narrative" of Odense Customs and Tax Region> Odense Customs and Tax Region (hereinafter referred to simply as the OCTR) provides customer companies with a credible systematic tax assessment system.例文帳に追加

〈Odense Customs and Tax Region社の「知的資産経営の理念」の例〉Odense Customs and Tax Region社（以下、単にOCTR社とする）は、顧客の企業に、信頼に値する体系的な税金の評価システムを提供する。 - 経済産業省

As the equal assessment system was targeted at married couples, the unit of tax assessment was changed from households to married couples.発音を聞く 例文帳に追加

なお、均賦制は夫婦に対して課税することとしていたため、課税単位の中心が戸単位から夫婦単位へと移行した。 - Wikipedia日英京都関連文書対訳コーパス

(ii) An assessment and determination regarding the national tax for which a tax base return form is required to be filed: the due date of the filing of such return form発音を聞く 例文帳に追加

二　課税標準申告書の提出を要する国税に係る賦課決定　当該申告書の提出期限 - 日本法令外国語訳データベースシステム

a) An overpayment arising from the national tax (including any delinquent tax and tax interest on national tax) for which the tax amount payable has been determined by a reassessment or determination under the provisions of Article 25 (Determination) or an assessment and determination (hereinafter referred to as a "reassessment or determination, etc.") (excluding the overpayment set forth in the following item発音を聞く 例文帳に追加

イ　更正若しくは第二十五条（決定）の規定による決定又は賦課決定（以下「更正決定等」という。）により納付すべき税額が確定した国税（当該国税に係る延滞税及び利子税を含む。）に係る過納金（次号に掲げるものを除く。） - 日本法令外国語訳データベースシステム

3. The existing taxes to which this Agreement shall apply are: (a) in the case of the Hong Kong Special Administrative Region: (i) profits tax; (ii) salaries tax; and (iii) property tax; whether or not charged under personal assessment; and (b) in the case of Japan: (i) the income tax; (ii) the corporation tax; and (iii) the local inhabitant taxes.発音を聞く 例文帳に追加

３この協定が適用される現行の租税は、次のものとする。(a)香港特別行政区については(i)利得(ii)給与(iii)不動産（個人申告制度に基づいて課されるか否かを問わない。）(b)日本国については(i)所得(ii)法人(iii)住民 - 財務省

(ii) A reassessment or determination, etc. (excluding an assessment and determination regarding an additional tax): The day on which a written notice of reassessment or written notice of determination or a written notice of assessment and determination regarding said reassessment or determination, etc. was given発音を聞く 例文帳に追加

二　更正決定等（加算税に係る賦課決定を除く。）　当該更正決定等に係る更正通知書若しくは決定通知書又は賦課決定通知書が発せられた日 - 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

(ii) An assessment and determination regarding a national tax for which a return form of tax base is required to be filed and such return form has been filed: the due date for filing of said return form発音を聞く 例文帳に追加

二　課税標準申告書の提出を要する国税で当該申告書の提出があつたものに係る賦課決定　当該申告書の提出期限 - 日本法令外国語訳データベースシステム