stamp taxesとは 意味・読み方・使い方

The main duties of so-doshiyori included addressing matters concerning taxes and petitions but, with townspeople being affluent with flourishing business, they were also responsible for 'giving stamp of approval on inscription on contract for sale, purchase or rent of residence and/or land in town.'発音を聞く 例文帳に追加

公事・訴訟の取りさばきが主な任務であるが、商売繁盛の町方のことで「町中家屋敷・同地売買借入証文奥書印形」の責務があった。 - Wikipedia日英京都関連文書対訳コーパス

Since then, during 20 years, in the three provinces controlled by the Akamatsu clan, Harima, Bizen, and Mimasaku Provinces, all the permissions including Shoryo Ando (act of providing authorization for land ownership and guaranteeing feudal tenure) and Shoekimenjo (exemption of miscellaneous taxes) required a letter called 'Toshoinni Inbanjo' that had Tosho-in's signature and her black stamp that read 'Tsuhone.'発音を聞く 例文帳に追加

赤松氏の領国となっていた播磨・備前国・美作国の3ヶ国においては、以後20年間に渡り、所領安堵や諸役免除の許可はすべて、洞松院を表す「つほね」の署名と黒印が推された消息（洞松院尼印判状）によってなされた。 - Wikipedia日英京都関連文書対訳コーパス

Article 72 (1) The right of the State to collect a national tax (hereinafter referred to as the "right of collection of a national tax" in this Section) shall be extinguished by prescription if it is not exercised within five years from the statutory due date for payment of the national tax (in the case of a national tax to be paid based on a reassessment or determination, etc. set forth in paragraph (1), item (i) of the preceding Article, from the day on which the decision, etc. or the reassessment prescribed in said item was made; in the case of a national tax to be paid by reason of an overstatement of the tax amount equivalent to the amount of a refund based on a return form for a refund claim, as well as the expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of delinquent tax due to default on a stamp tax, from the day on which the tax liability was established; the same shall apply in paragraph (3) of the following Article).発音を聞く 例文帳に追加

第七十二条　国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（前条第一項第一号に掲げる更正決定等により納付すべきものについては、同号に規定する裁決等又は更正があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。 - 日本法令外国語訳データベースシステム