| 意味 | 例文 (5件) |
inheritance lawsとは 意味・読み方・使い方
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With regard to choice of spouse, property rights, inheritance, choice of domicile, divorce and other matters pertaining to marriage and the family, laws shall be enacted from the standpoint of individual dignity and the essential equality of the sexes.発音を聞く 例文帳に追加
配偶者の選択、財産権、相続、住居の選定、離婚並びに婚姻及び家族に関するその他の事項に関しては、法律は、個人の尊厳と両性の本質的平等に立脚して、制定されなければならない。 - 日本法令外国語訳データベースシステム
(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
(x) "Statutory due date for tax payment" means the due date for payment of national taxes under the provisions of laws concerning national taxes (in the case of the following national taxes, meaning the due dates or the days specified respectively therein); however, due dates advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) of the Act on General Rules for National Taxes, due dates extended by postponement of tax payment under the provisions of the Income Tax Act (Act No. 33 of 1965) or the Inheritance Tax Act (Act No. 73 of 1950), due dates extended under a tax payment grace period as prescribed in Article 47, paragraph (1) of the Act on General Rules for National Taxes, and due dates extended under a grace period for collection or execution of collection procedures due to tax delinquency 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
十 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、国税通則法第三十八条第二項(繰上請求)に規定する繰上げに係る期限及び所得税法(昭和四十年法律第三十三号)若しくは相続税法(昭和二十五年法律第七十三号)の規定による延納、国税通則法第四十七条第一項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
(3) For the purpose of applying the provisions of the Inheritance Tax Act (Act No. 73 of 1950) and other laws and regulations concerning inheritance tax or gift tax pertaining to the payment of the Purchase Amount received in the case that payment of the Purchase Amount pertaining to the purchase of the Right to Insurance Claim, etc. under the provision of Article 270-6-8, paragraph (2) (in the case that the payment of said Right to Insurance Claim, etc. pertaining to the Purchase Amount is received within three years of the occurrence of the insured event pertaining to said Right to Insurance Claim, etc. under the provision of the proviso of that paragraph, that amount of payment received is included; hereinafter the same shall apply in this paragraph) is received, the term "insurance claim (mutual aid money)" in Article 3, paragraph (1), item (i) of that Act shall be deemed to be "insurance claim (the Purchase Amount prescribed in Article 270-6-10, paragraph (2) of the Insurance Business Act (Act No. 105 of 1995); referred to as "Purchase Amount" in Article 5, paragraph (2)) and mutual aid money," the term "said insurance claim recipient" shall be deemed to be "said insurance claim recipient (any person who received payment of said Purchase Amount and," and the term "its equivalent" in Article 5, paragraph (2) of that Act shall be deemed to be "its equivalent (including the Purchase Amount; hereinafter the same shall apply)."発音を聞く 例文帳に追加
3 保険金請求権等につき第二百七十条の六の八第二項の規定による買取りに係る買取額(当該買取額に係る保険金請求権等につき同項ただし書の規定により当該保険金請求権等に係る保険事故が発生した後三年以内に支払を受けた場合には、当該支払を受けた金額を含む。以下この項において同じ。)の支払を受けた場合における当該支払を受けた買取額に係る相続税法(昭和二十五年法律第七十三号)その他相続税又は贈与税に関する法令の規定の適用については、同法第三条第一項第一号中「保険金(共済金」とあるのは「保険金(保険業法(平成七年法律第百五号)第二百七十条の六の十第三項に規定する買取額(第五条第二項において「買取額」という。)及び共済金」と、「当該保険金受取人(」とあるのは「当該保険金受取人(当該買取額の支払を受けた者及び」と、同法第五条第二項中「準ずるもの」とあるのは「準ずるもの(買取額を含む。以下同じ。)」とする。 - 日本法令外国語訳データベースシステム
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