Tax payableとは 意味・読み方・使い方

(4) With regard to the part of a national tax pertaining to the postponement of tax payment, or the tax payment grace period or the grace period for tax collection or for execution of a delinquent tax collection procedure (including any delinquent tax or tax interest payable together with said part of the national tax), the prescription of the right of collection of the national tax shall not run during the period in which such postponement or grace is effective.発音を聞く 例文帳に追加

４　国税の徴収権の時効は、延納、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部分の国税（当該部分の国税にあわせて納付すべき延滞税及び利子税を含む。）につき、その延納又は猶予がされている期間内は、進行しない。 - 日本法令外国語訳データベースシステム

(ii) The business year, due date and the amount of payable corporation tax based on the reassessment or determination発音を聞く 例文帳に追加

二　納付すべき更正決定に係る法人税の事業年度、納期限及び金額 - 日本法令外国語訳データベースシステム

(i) Where there is a shortfall in the tax amount stated as the amount payable upon filing the initial tax return form発音を聞く 例文帳に追加

一　先の納税申告書の提出により納付すべきものとしてこれに記載した税額に不足額があるとき。 - 日本法令外国語訳データベースシステム

(13) The delinquent tax imposed with regard to the corporation tax payable as prescribed in Article 68-88(19) of the Act shall be the delinquent tax to be imposed on the amount obtained by deducting the amount equivalent to the corporation tax payable where the provisions of paragraph (1) of the said Article do not apply from the corporation tax payable where the provisions of the said paragraph apply.発音を聞く 例文帳に追加

１３　法第六十八条の八十八第十九項に規定する納付すべき法人税に係る延滞税は、同条第一項の規定を適用した場合に納付すべき法人税の額から同項の規定の適用がなかつたとした場合に納付すべき法人税の額に相当する金額を控除した金額に係る延滞税とする。 - 日本法令外国語訳データベースシステム

(b) An overpayment arising from the national tax (including any delinquent national tax) for which the payable amount shall be determined without any special procedure upon the establishment of the tax liability, and for which notice of tax due has been given発音を聞く 例文帳に追加

ロ　納税義務の成立と同時に特別の手続を要しないで納付すべき税額が確定する国税で納税の告知があつたもの（当該国税に係る延滞税を含む。）に係る過納金 - 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

the amount of Guernsey tax payable in respect of that income shall be allowed as a credit against the Japanese tax imposed on that resident The amount of credit, however, shall not exceed that part of the Japanese tax, as computed before the credit is given, which is appropriate to that income発音を聞く 例文帳に追加

ただし、その控除の額は、当該控除が行われる前に算定された日本国の租税の額のうち当該所得に対応する部分を超えないものとする。 - 財務省

b) The amount payable due to the appropriation of surplus for the relevant business year (excluding the amount of corporate income tax and the amount of a dividend of surplus, etc.発音を聞く 例文帳に追加

ロ　当該各事業年度の剰余金の処分により支出される金額（法人所得税の額及び剰余金の配当等の額を除く。） - 日本法令外国語訳データベースシステム