refund by final returnとは 意味・読み方・使い方

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund.発音を聞く 例文帳に追加

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

Article 193 With regard to matters for the application of the provisions of Article 132 (Denial of Acts or Calculation by Family Companies) or Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter IV of the preceding Part (Reassessment and Determination Pertaining to Domestic Corporations) shall be applied mutatis mutandis.発音を聞く 例文帳に追加

第百九十三条　法第百四十七条（外国法人に対する準用）において準用する法第百三十二条（同族会社等の行為又は計算の否認）又は第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定の適用に係る事項については、前編第四章（内国法人に係る更正及び決定）の規定を準用する。 - 日本法令外国語訳データベースシステム

Article 297 (1) A person who files a return form pursuant to the provision of Article 173(1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Option) of the Act shall, if any part of the amount of income tax listed in Article 173(1)(ii) of the Act has been withheld at source, attach to the said final return a written statement of the matters specified by an Ordinance of the Ministry of Finance that explain such withholding at source.発音を聞く 例文帳に追加

第二百九十七条　法第百七十三条第一項（退職所得の選択課税による還付）の規定による申告書を提出する場合において、同項第二号に掲げる所得税の額のうち源泉徴収をされたものがあるときは、当該申告書を提出する者は、当該申告書に、その源泉徴収をされた事実の説明となるべき財務省令で定める事項を記載した明細書を添附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 166 The provisions of Part II, Chapter V (Filing of Return, Payment and Refund in the case of Residents) shall apply mutatis mutandis to the filing of a return, payment and refund of income tax in the case of comprehensive taxation on nonresidents. In this case, in Article 120(3)(iii) (Final Income Tax Return), the term "resident" shall be deemed to be replaced with "nonresident, or a nonresident who performs operations both in and outside Japan," and the term "withholding records" shall be deemed to be replaced with "withholding records, or detailed statements of revenue and expenditure specified by an Ordinance of the Ministry of Finance" ; in Article 120(4), the phrase "resident who performs operations" shall be deemed to be replaced with "nonresident who performs operations in Japan" ; in Article 143 (Blue Return), the phrase "performs operations" shall be deemed to be replaced with "performs operations in Japan" ; Article 144 (Application for Approval of Filing Blue Return) and Article 147 (Case of Constructive Approval of Filing Blue Return), the phrase "commenced operations" shall be deemed to be replaced with "commenced operations in Japan."発音を聞く 例文帳に追加

第百六十六条　前編第五章（居住者に係る申告、納付及び還付）の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百二十条第三項第三号（確定所得申告）中「又は」とあるのは「若しくは」と、「居住者」とあるのは「非居住者又は国内及び国外の双方にわたつて業務を行う非居住者」と、「源泉徴収票」とあるのは「源泉徴収票又は収入及び支出に関する明細書で財務省令で定めるもの」と、同条第四項中「業務を行う居住者」とあるのは「業務を国内において行う非居住者」と、第百四十三条（青色申告）中「業務を行なう」とあるのは「業務を国内において行う」と、第百四十四条（青色申告の承認の申請）及び第百四十七条（青色申告の承認があつたものとみなす場合）中「業務を開始した」とあるのは「業務を国内において開始した」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

Article 61 (1) With regard to matters concerning the application of the provisions of Part II, Chapter I, Section 3 (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) of the Act that are applied mutatis mutandis pursuant to Article 145, paragraph (1) (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter I, Section 3 of the preceding Part (Filing of Returns, Payment, and Refunds of Corporation Tax on a Domestic Corporation's Income for Each Business Year) shall apply mutatis mutandis. In this case, the term "The name of its representative" in Article 31, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form), Article 32, paragraph (1), item (ii) (Matters to Be Entered in an Interim Return Form in the Case of the Provisional Settlement of Accounts), Article 34, paragraph (1), item (ii) (Matters to Be Entered in Final Return Form), Article 36, item (ii) (Matters to Be Entered in an Application Form for Extending the Due Date for Filing a Final Return Form), Article 36-2, item (ii) (Matters to Be Entered in an Application Form for Special Provisions for Extending the Due Date for Filing a Final Return Form), Article 36-3, item (ii) (Matters to Be Entered in a Written Notice for Canceling Special Provisions for Extending the Due Date for Filing a Final Return Form), and Article 36-4, item (ii) (Matters to Be Entered in Claim Form for a Refund by Carrying Back Losses) shall be deemed to be replaced with "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"; and the term "statement classified by items of accounts" in Article 33, item (ii) (Documents to Be Attached to Interim Return Form in the Case of Provisional Settlement of Accounts) and Article 35, item (iii) (Documents to Be Attached to a Final Return Form) shall be deemed to be replaced with "statement classified by items of accounts (limited to the part concerning the calculation of the amount of income categorized as income from domestic sources prescribed in Article 142 (Calculation of the Amount of Income Categorized as Income from Domestic Sources) of the Act)."発音を聞く 例文帳に追加

第六十一条　法第百四十五条第一項（外国法人に対する準用）において準用する法第二編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定の適用に係る事項については、前編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付）の規定を準用する。この場合において、第三十一条第一項第二号（中間申告書の記載事項）、第三十二条第一項第二号（仮決算をした場合の中間申告書の記載事項）、第三十四条第一項第二号（確定申告書の記載事項）、第三十六条第二号（確定申告書の提出期限の延長申請書の記載事項）、第三十六条の二第二号（確定申告書の提出期限の延長の特例の申請書の記載事項）、第三十六条の三第二号（確定申告書の提出期限の延長の特例の取りやめの届出書の記載事項）及び第三十六条の四第二号（欠損金繰戻しの還付請求書の記載事項）中「代表者の氏名」とあるのは「代表者の氏名及び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」と、第三十三条第二号（仮決算をした場合の中間申告書の添付書類）及び第三十五条第三号（確定申告書の添付書類）中「勘定科目内訳明細書」とあるのは「勘定科目内訳明細書（法第百四十二条（国内源泉所得に係る所得の金額の計算）に規定する国内源泉所得に係る所得の金額の計算に係る部分に限る。）」とそれぞれ読み替えるものとする。 - 日本法令外国語訳データベースシステム

(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item;発音を聞く 例文帳に追加

十　法第四十条（法人税額から控除する所得税額の損金不算入）　同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（確定申告又は連結確定申告に係る更正による所得税額等の還付）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム