certificate of tax paymentとは 意味・読み方・使い方

(ii) A corporation (including an association or foundation without juridical personality prescribed in Article 2(viii) of the Corporation Tax Act; hereinafter the same shall apply in this item): A certificate of registered matters concerning registration for establishment, receipt of national or local tax and certificate of tax payment of the said corporation and other documents specified by an Ordinance of the Ministry of Finance.発音を聞く 例文帳に追加

二　法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下この号において同じ。）　当該法人の設立の登記に係る登記事項証明書、国税又は地方税の領収証書、納税証明書その他の財務省令で定める書類 - 日本法令外国語訳データベースシステム

At that time, Mura-uke Sei (tax system that placed responsibility for payment on villages) was employed, and there were two types of men: 'Komen' for the kokudaka of a Village and '毛付面' for the kokudaka of a village after deduction of non arable land and losses, and both of them were often written in the certificate by a feudal lord.発音を聞く 例文帳に追加

また、当時は村請制であったために、村高にかかる「高免」と村高から潰れ地や損毛分を差し引いた「毛付免」の2種類があり、領主からの免状には2種類の免が併記されている場合が多かった。 - Wikipedia日英京都関連文書対訳コーパス

Article 214 (1) Where a person listed in each of the following items, who satisfies the requirements specified by a Cabinet Order and who receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment, certifying that the person who receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the person has presented the certificate to the person who pays the domestic source income, the person who makes payment, notwithstanding the provision of Article 212(1) (Withholding Liability), shall not be required to collect and pay income tax with respect to the domestic source income to be paid to the person who has presented the certificate while the certificate remains valid:発音を聞く 例文帳に追加

第二百十四条　次の各号に掲げる者で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつき納税地の所轄税務署長の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その支払をする者は、その証明書が効力を有している間にその証明書を提示した者に対して支払う当該国内源泉所得については、第二百十二条第一項（源泉徴収義務）の規定にかかわらず、所得税を徴収して納付することを要しない。 - 日本法令外国語訳データベースシステム

Article 331 (1) A person who intends to obtain a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment:発音を聞く 例文帳に追加

第三百三十一条　法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）の証明書の交付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を納税地の所轄税務署長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

Article 305 (1) A corporation that intends to obtain a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment concerning corporation tax:発音を聞く 例文帳に追加

第三百五条　法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けようとする法人は、次に掲げる事項を記載した申請書をその法人税の納税地の所轄税務署長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

Article 306 (1) A corporation that has obtained a certificate set forth in Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) of the Act shall, in the case prescribed in Article 180(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment concerning corporation tax, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay:発音を聞く 例文帳に追加

第三百六条　法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく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

Article 180 (1) Where a corporation specified in each of the following items that satisfies the requirements specified by a Cabinet Order, and which receives payment of domestic source income specified in the relevant item has obtained, pursuant to the provision of a Cabinet Order, a certificate issued by the competent district director having jurisdiction over the place for tax payment concerning corporation tax (hereinafter referred to as the "competent district director" in this Article), certifying that the corporation which receives the said payment satisfies the said requirements and that the domestic source income to be received falls under the category of domestic source income specified in the relevant item, and the corporation has presented the certificate to the person who pays the domestic source income, the provisions of Article 7(1)(v) (Scope of Taxable Income of Foreign Corporations) and the preceding two Articles shall not apply to the said domestic source income to be received while the certificate remains valid:発音を聞く 例文帳に追加

第百八十条　第七条第一項第五号（外国法人の課税所得の範囲）及び前二条の規定は、次の各号に掲げる法人で政令で定める要件を備えているもののうち当該各号に定める国内源泉所得の支払を受けるものが、政令で定めるところにより、当該支払を受けるものが当該要件を備えていること及びその支払を受けることとなる国内源泉所得が当該各号に定める国内源泉所得に該当することにつきその法人税の納税地の所轄税務署長（以下この条において「所轄税務署長」という。）の証明書の交付を受け、その証明書を当該国内源泉所得の支払をする者に提示した場合には、その証明書が効力を有している間に支払を受ける当該国内源泉所得については、適用しない。 - 日本法令外国語訳データベースシステム

Article 333 (1) A person who has obtained a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall, in the case prescribed in Article 214(2) of the Act, attach the certificate to a written notice stating the following matters, and submit these to the competent district director having jurisdiction over the place for tax payment, and notify the payer of domestic source income to whom the person has presented the certificate to that effect without delay:発音を聞く 例文帳に追加

第三百三十三条　法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）の証明書の交付を受けている者は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これを納税地の所轄税務署長に提出するとともに、その者が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく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