refund of taxとは 意味・読み方・使い方

(6) Those taxable business providers that choose a refund of consumption tax, following confirmation of consumption tax and purchase tax deductions, for instance due to a low amount of taxable sales発音を聞く 例文帳に追加

⑥ 課税事業者のうち課税売上割合が低い等の理由から、消費税仕入控除税額確定後の返還を選択する者 - 経済産業省

If the actual tax refund based on State Council Notification No. 18 was construed as a de facto tax deduction, the tax refund could not be viewed as a producer subsidy under GATT Article III:8(b) and may be a measure not conforming to the exception clause of GATT Article III:2.例文帳に追加

すなわち、本還付はGATT 第３条８項⒝上の生産者補助金にはあたらず、GATT 第３条２項の例外には該当しないという疑いがあった。 - 経済産業省

2. Upon receipt of the report in the preceding paragraph, the Minister shall order the refund of all or a part of the said amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc.発音を聞く 例文帳に追加

２ 大臣は、前項の報告があった場合には、当該消費税等仕入控除税額の全部又は一部の返還を命ずる。 - 経済産業省

(f) The amount to be deducted from the tax amount set forth in (d) or the tax amount to be used as the basis for the calculation of the amount of a refund発音を聞く 例文帳に追加

ヘ　ニの税額の計算上控除する金額又は還付金の額の計算の基礎となる税額 - 日本法令外国語訳データベースシステム

(i) A refund and any of the following overpayments: the day on which the national tax causing the refund or overpayment was paid (if such day precedes the statutory due date for payment of the national tax, said statutory due date for payment):発音を聞く 例文帳に追加

一　還付金及び次に掲げる過納金　当該還付金又は過納金に係る国税の納付があつた日（その日が当該国税の法定納期限前である場合には、当該法定納期限） - 日本法令外国語訳データベースシステム

When a customer purchases a commodity or the like in cash, the refund company 4 executes the refund process, and deposits an actual refund money amount calculated by subtracting a fee of the refund company or the management company from the refund money amount (a value added tax) in sale proceeds into a customer's bank account, or remits a check corresponding to the amount to the customer.例文帳に追加

また、顧客が現金で商品等を購入する場合には、還付処理はリファンド会社４が実行し、売上金額中の還付金額（付加価値税）から、リファンド会社や管理会社の手数料を差し引いた実還付金額を、顧客の銀行口座に入金し、または相当額のチェックを顧客宛に送付する。 - 特許庁

(4) In calculating the interest on refund with respect to a refund pursuant to the provision of paragraph (2), the period set forth in Article 58(1) of the Act on General Rules for National Taxes (Interest on Refund), which shall be the basis of such calculation, shall be the period from the day following the day on which the return form has been filed pursuant to the provision of paragraph (1) (in the case of a refund pertaining to the amount of income tax prescribed in the preceding paragraph which has been paid after the said date of filing of the return form, the date of payment of the said amount of income tax) until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible).発音を聞く 例文帳に追加

４　第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項　（還付加算金）の期間は、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の額に係る還付金については、その納付の日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 - 日本法令外国語訳データベースシステム

Considering this situation, the Chinese government increased the items of which processing trade is restricted or banned3 and the government also lowered the Export Value-Added Tax Refund Rates4 in September 2006.例文帳に追加

中国政府はこうした事情から、2006年9月以降、加工貿易禁止・制限品目の追加や輸出増値税還付率の引下げを行っている。 - 経済産業省