tax delinquentとは 意味・読み方・使い方

of a nation, to prohibit disposal of a property by a tax delinquent発音を聞く 例文帳に追加

(国家が)税金の滞納者に対してその財産の処分を禁ずる - EDR日英対訳辞書

in Japan, the government's prohibition against the disposal by the owner of tax delinquent property, called発音を聞く 例文帳に追加

国家が税金の滞納者に対してその財産の処分を禁ずること - EDR日英対訳辞書

Kojichi was also levied by feudal lords against those delinquent in payments of nengu (land tax) and kuji (public duties).発音を聞く 例文帳に追加

また、年貢・公事の滞納者に対して領主が行うこともあった。 - Wikipedia日英京都関連文書対訳コーパス

(4) With regard to the part of a national tax pertaining to the postponement of tax payment, or the tax payment grace period or the grace period for tax collection or for execution of a delinquent tax collection procedure (including any delinquent tax or tax interest payable together with said part of the national tax), the prescription of the right of collection of the national tax shall not run during the period in which such postponement or grace is effective.発音を聞く 例文帳に追加

４　国税の徴収権の時効は、延納、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部分の国税（当該部分の国税にあわせて納付すべき延滞税及び利子税を含む。）につき、その延納又は猶予がされている期間内は、進行しない。 - 日本法令外国語訳データベースシステム

To provide a technique to improve a collection rate of auto tax, while being able to efficiently perform collection of the auto tax from delinquent taxpayers of the auto tax.例文帳に追加

自動車税の滞納者から効率良く自動車税の徴収を行えるとともに、自動車税の徴収率を向上できる技術を提供する。 - 特許庁

(ii) The applicant is currently delinquent in paying national tax, and it is significantly difficult to collect the tax amount in arrear.発音を聞く 例文帳に追加

二　その者につき現に国税の滞納があり、かつ、その滞納税額の徴収が著しく困難であること。 - 日本法令外国語訳データベースシステム

Article 48 (1) The district director of the tax office, etc., when he/she has granted a tax payment grace period, may not further make a demand nor execute the delinquent tax collection procedure (excluding a request for share distribution) within the period of such grace with regard to the national tax equivalent to the amount under the grace period.発音を聞く 例文帳に追加

第四十八条　税務署長等は、納税の猶予をしたときは、その猶予期間内は、その猶予に係る金額に相当する国税につき、新たに督促及び滞納処分（交付要求を除く。）をすることができない。 - 日本法令外国語訳データベースシステム

Article 52 (1) If the national tax for which security has been provided has not been paid in full by the due date for payment (including the due date advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) and the due date extended under a tax payment grace period or a grace period for tax collection or for execution of the delinquent tax collection procedure; hereinafter the same shall apply in the following Article and Article 63, paragraph (2) (Exemption from Delinquent Tax)), or if the district director of the tax office, etc. has revoked the postponement of tax payment, the tax payment grace period or the grace period for tax collection or for execution of the delinquent tax collection procedure granted for national tax for which security has been provided, the district director of the tax office, etc. shall appropriate the money provided as security for the national tax or dispose of the non-monetary property provided as security, other than money, through a procedure similar to the delinquent tax collection procedure and appropriate money obtained thereby for the national tax and the expenses for the disposition of the property, or shall have the guarantor pay the national tax.発音を聞く 例文帳に追加

第五十二条　税務署長等は、担保の提供されている国税がその納期限（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を含む。以下次条及び第六十三条第二項（延滞税の免除）において同じ。）までに完納されないとき、又は担保の提供がされている国税についての延納、納税の猶予若しくは徴収若しくは滞納処分に関する猶予を取り消したときは、その担保として提供された金銭をその国税に充て、若しくはその提供された金銭以外の財産を滞納処分の例により処分してその国税及び当該財産の処分費に充て、又は保証人にその国税を納付させる。 - 日本法令外国語訳データベースシステム