place for tax paymentとは 意味・読み方・使い方

(for documents listed in item (iii), which should reasonably be preserved at the location of its office, place of business, or other equivalent place (hereinafter referred to as its "office, etc." in this paragraph) for transactions set forth in said item, in light of the content and actual conditions of the business that the corporation filing a blue return conducts, at said location of its office, etc. for the transactions). In this case, with regard to books and documents listed in item (i) or item (ii) that are deemed to be difficult to preserve at its place for tax payment with due grounds, by preserving copies thereof at its place for tax payment, the corporation shall be deemed to preserve said books and documents at its place for tax payment.発音を聞く 例文帳に追加

書類のうち同号の取引に係る事務所、事業所その他これらに準ずるもの（以下この項において「事務所等」という。）の所在地に保存することがその青色申告法人が行う事業の内容及び実態等に照らして合理的と認められるものについては、当該取引に係る事務所等の所在地）に保存しなければならない。この場合において、第一号又は第二号に掲げる帳簿書類のうち納税地に保存することを困難とする相当の理由があると認められるものについては、当該帳簿書類の写しを納税地に保存していることをもつて当該帳簿書類を納税地に保存しているものとみなす - 日本法令外国語訳データベースシステム

(i) The name of the foreign corporation that has received the delivery of the shares, its place for tax payment, the name of its representative, and the name of the person responsible for the operation or management of its business in Japan or its assets in Japan発音を聞く 例文帳に追加

一　当該交付を受けた外国法人の名称、納税地及び代表者の氏名並びに国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名 - 日本法令外国語訳データベースシステム

(vi) Where domestic source income specified in each item of Article 180(1) of the Act for the category of corporation listed in the relevant item is paid to the corporation's head office or other office, place of business or any other place equivalent thereto located outside Japan, the corporation is expected to, for the purpose of filing a proper return pursuant to the provisions of the Corporation Tax Act with regard to the relevant domestic source income, notify the corporation's office, place of business or any other place equivalent thereto prescribed in Article 17(i) (Place for Tax Payment of Foreign Corporations) of the said Act (in the case where there are two or more such places, the principal one; hereinafter referred to as the "office, etc. at the place for tax payment" in this item, paragraph (1)(ii) of the next Article, and Article 306(1)(i) (Procedures Required Where Foreign Corporations No Longer Satisfy the Requirements under the Special Provisions for Taxation, etc.)) of the type, amount, the basis of calculation of the amount, date of payment and any other necessary matters of the said domestic source income, and record these matters in its books at the said office, etc. at the place for tax payment, without fail, on every occasion that it receives the said domestic source income.発音を聞く 例文帳に追加

六　法第百八十条第一項各号に掲げる法人の区分に応じ当該各号に定める国内源泉所得がその法人の国外にある本店又は事務所、事業所その他これらに準ずるものにあてて支払われる場合には、当該国内源泉所得について法人税法の規定による申告を適正に行うため、その法人が、当該国内源泉所得の支払を受ける都度、その法人の同法第十七条第一号（外国法人の納税地）に規定する事務所、事業所その他これらに準ずるもの（これらが二以上あるときは、そのうち主たるもの。以下この号、次条第一項第二号及び第三百六条第一項第一号（外国法人が課税の特例の要件に該当しなくなつた場合の手続等）において「納税地にある事務所等」という。）に対して当該国内源泉所得の種類、金額、計算の基礎、支払年月日その他必要な事項を通知し、かつ、当該納税地にある事務所等においてこれらの事項をその帳簿に記録することが確実であると見込まれること。 - 日本法令外国語訳データベースシステム

(2) The person who has filed the return form set forth in the preceding paragraph shall, if any part of the amount of income tax prescribed in the said paragraph that is stated in the said return form had not yet been paid by the time of the filing but has been paid later, submit to the competent district director having jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of income tax paid and any other necessary matters.発音を聞く 例文帳に追加

２　前項の申告書を提出した者は、当該申告書の記載に係る同項に規定する所得税の額でその提出の時においてまだ納付されていなかつたものの納付があつた場合には、遅滞なく、その納付の日、その納付された所得税の額その他必要な事項を記載した届出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

(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

(ii) The name and location of an office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions for Taxation) of the Order and the names of the representative and any other responsible persons thereof発音を聞く 例文帳に追加

二　前号に規定する者の令第三百五条第一項第二号（外国法人が課税の特例の適用を受けるための手続等）に規定する納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名 - 日本法令外国語訳データベースシステム

(i) The name of the foreign corporation that held the parent corporation's domestically-managed shares whose number has increased or decreased, its place for tax payment, the name of its representative, and the name of a person responsible for the operation or management of its business in Japan or its assets in Japan発音を聞く 例文帳に追加

一　当該増加又は減少があつた国内事業管理親法人株式を有していた外国法人の名称、納税地及び代表者の氏名並びに国内において行う事業又は国内にある資産の経営又は管理の責任者の氏名 - 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