competent tax officeとは 意味・読み方・使い方

The fines that the competent office may introduce for infringements of industrial property rights shall be in an amount not exceeding 150 UIT (tax units). The imposition and graduation of fines shall be determined by the competent office. Recidivism shall be considered an aggravating circumstance, with the result that the sanction applied shall not be less severe than the previous sanction.例文帳に追加

所轄当局が産業財産侵害に対して課すことのできる罰金は150UIT(税込)を超えない金額とする。罰金の賦課及びその程度は所轄当局が決定する。再犯は重大な事実とみなされ，それに対しては前回の制裁以上の制裁が課せられる。 - 特許庁

Article 46 (1) Where a taxpayer has suffered a considerable loss of property due to earthquake, flood, wind, lightning, fire or other similar natural disaster, if any of the taxpayer's national tax falls under any of the following and is payable within one year from the day on which the taxpayer suffered such loss, the district director of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the director-general or the regional commissioner; hereinafter referred to as the "district director of the tax office, etc." in this Chapter) may, based on an application filed by the taxpayer within two months from the day on which such disaster ended, grant a grace period for payment of the national tax in whole or in part for up to one year from 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) (in the case of the national tax set forth in item (iii), the such grace period shall be specified by Cabinet Order), as provided for by Cabinet Order:発音を聞く 例文帳に追加

第四十六条　税務署長（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関長又は国税局長。以下この章において「税務署長等」という。）は、震災、風水害、落雷、火災その他これらに類する災害により納税者がその財産につき相当な損失を受けた場合において、その者がその損失を受けた日以後一年以内に納付すべき国税で次に掲げるものがあるときは、政令で定めるところにより、その災害のやんだ日から二月以内にされたその者の申請に基づき、その納期限（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）から一年以内の期間（第三号に掲げる国税については、政令で定める期間）を限り、その国税の全部又は一部の納税を猶予することができる。 - 日本法令外国語訳データベースシステム

(5) A foreign financial institution, etc. that seeks the application of the provision of paragraph (1) shall, pursuant to the provision of a Cabinet Order, submit a written application stating that it seeks the application of the provision of the said paragraph with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by an Ordinance of the Ministry of Finance in the case of a foreign corporation having permanent establishments in Japan; hereinafter the same shall apply in this Article) and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), no later than the day preceding the day on which the foreign financial institution, etc. is to receive payment for the first time, via the person who pays the specified interest, to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said specified interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment).発音を聞く 例文帳に追加

５　第一項の規定の適用を受けようとする外国金融機関等は、政令で定めるところにより、その支払を受けるべき特定利子につき同項の規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（国内に恒久的施設を有する外国法人にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その特定利子の支払をする者を経由してその支払をする者の当該特定利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）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 55 (1) Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities that are unavailable for payment of a national tax, thereby consigning the collection of such securities and payment of the national tax by means of money thus collected, the relevant official of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the customs house or Regional Taxation Bureau; hereinafter the same shall apply in this Article) may undertake the consignment only when it is found that such securities were surely collectable in the recent past. In this case, if the collection of such securities incurs any costs, the person who intends to consign collection shall also provide an amount equivalent to such costs:発音を聞く 例文帳に追加

第五十五条　納税者が次に掲げる国税を納付するため、国税の納付に使用することができる証券以外の有価証券を提供して、その証券の取立てとその取り立てた金銭による当該国税の納付を委託しようとする場合には、税務署（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関又は国税局。以下この条において同じ。）の当該職員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額をあわせて提供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

(5) A Foreign Limited Partner will prepare all documents required to be eligible to apply Article 41-21(1) and/or Article 67-16(1) of the Act on Special Measures ConcerningTaxation (including, without limitation, application or amendments thereto required to be submitted to the director of the competent tax office to be eligible to apply these provisions) in a timely manner (if the General Partner designates a due date, no later than such due date), submit such document to the General Partner and provide other cooperation as reasonably required (including, without limitation, identity confirmation procedures).発音を聞く 例文帳に追加

5. 外国有限責任組合員は、租税特別措置法第41 条の21 第1 項及び/又は同法第67 条の16 第1 項の適用を受けるために必要な書面（これらの適用を受けるための管轄税務署長に対する申告書、その変更申告書を含むがこれらに限られない。）を、全て適時に（但し、無限責任組合員が期限を指定した場合は当該期限までに）作成し無限責任組合員に提出し、その他合理的に必要な協力（本人確認への対応を含むがこれに限られない。）を行う。 - 経済産業省

(4) Where a nonresident or foreign corporation receives payment of interest on general foreign-issued company bonds issued during the period from April 1, 1998, to March 31, 2008, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that he/she or it seeks the application of the provision of this paragraph with respect to the interest receivable, as well as his/her or its name and his/her domicile or residence or the location of its head office or principal office, each of which is located outside Japan, and any other matters specified by an Ordinance of the Ministry of Finance (hereinafter referred to in this Article as a "written application for tax exemption"), via the person who pays the interest (in the case where the said interest is paid via a person in charge of handling payment specified by a Cabinet Order (hereinafter referred to in this paragraph, paragraph (7) and paragraph (11) as a "person in charge of handling payment"), submission shall be made via the said person in charge of handling payment and the person who pays the interest), to the competent district director having jurisdiction over the place for tax payment pursuant to the provision of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the said interest (in the case where another place has been designated pursuant to the provision of Article 18(2) of the said Act: the designated place for tax payment), income tax shall not be imposed on the interest to be received; provided, however, that this shall not apply to such interest to be paid to a nonresident having permanent establishments in Japan, which is attributed to a business conducted by such nonresident or which is otherwise specified by a Cabinet Order.発音を聞く 例文帳に追加

４　非居住者又は外国法人が、平成十年四月一日から平成二十年三月三十一日までの間に発行された一般民間国外債の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第七項及び第十一項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、その支払を受ける利子については、所得税を課さない。ただし、当該利子のうち、国内に恒久的施設を有する非居住者が支払を受けるものでその者の国内において行う事業に帰せられるものその他の政令で定めるものについては、この限りでない。 - 日本法令外国語訳データベースシステム

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined):発音を聞く 例文帳に追加

２１　平成十一年四月一日以後に個人又は法人（法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。）に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者（当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者（当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関）が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。）は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書（第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。）を、その支払の確定した日（その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。）の属する年の翌年一月三十一日までに（政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに）、当該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