tax examinationとは 意味・読み方・使い方

Article 61 (1) Where an amended return form has been filed (excluding an amended return form filed by a taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts, while anticipating that a reassessment will be made of said national tax because of the examination having been conducted with regard to said national tax) or where a reassessment has been made (excluding a reassessment made to the national tax against the taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts), if the case falls under any of the following items, the provisions of paragraph (2) of the preceding Article shall apply to the national tax payable by filing said return form or based on said reassessment, with the period set forth in the relevant item being deducted from the period prescribed in said paragraph:発音を聞く 例文帳に追加

第六十一条　修正申告書（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者が当該国税についての調査があつたことにより当該国税について更正があるべきことを予知して提出した当該申告書を除く。）の提出又は更正（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者についてされた当該国税に係る更正を除く。）があつた場合において、次の各号の一に該当するときは、当該申告書の提出又は更正により納付すべき国税については、前条第二項に規定する期間から当該各号に掲げる期間を控除して、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(i) A person who is qualified to become a licensed tax accountant pursuant to the provisions of Article 3(1)(i) or (ii) of the Licensed Tax Accountants Act, or a person who has gained scores higher than the standards specified by Cabinet Order as prescribed in Article 7(1) of the same Act in two subjects, bookkeeping and financial statement accounting, from among the examination subjects of the tax accountant examination (including a person who is deemed to have gained scores higher than the standards specified by Cabinet Order as prescribed in paragraph (1) of the same Article pursuant to the provisions of the same Article)-- Financial accounting発音を聞く 例文帳に追加

一　税理士法第三条第一項第一号若しくは第二号の規定により税理士となる資格を有する者又は税理士試験の試験科目のうち簿記論及び財務諸表論の二科目について同法第七条第一項に規定する政令で定める基準以上の成績を得た者（同条第三項の規定により、同条第一項に規定する政令で定める基準以上の成績を得たものとみなされる者を含む。）　財務会計論 - 日本法令外国語訳データベースシステム

I assume that you are asking what I think about the press coverage reporting that the Ministry of Finance and the National Tax Agency are now set on starting the refund procedures associated with the so-called double taxation of pension-type life insurance payments. My understanding is that the work of examination by the tax authorities is in progress on the issue of the refunds and related matters associated with the so-called problem of pension-type life insurance payment double taxation.発音を聞く 例文帳に追加

ご質問はいわゆる年金型生命保険の二重課税問題で、財務省、国税庁が10月から還付を開始する方針を固めたとの報道があるがいかが考えるかと、こういうことだと思いますが、いわゆる年金方式の生命保険の二重課税問題に関する還付等については、税務当局において検討が行われているものと承知いたしております。 - 金融庁

However, since it was treated as materials necessary for examination at zuryo koka sadame (the conference for judging Zuryo's result) along with Shozeicho (balance sheets of tax rice), Yusocho was created until the 12th century, but it is said that descriptions contained in Yusocho were excerpts from and copies of past records which did not mirror reality (Socho of Settsu Province believed to be made in 1120 and so on).発音を聞く 例文帳に追加

しかし、正税帳とともに受領功過定の審査に必要な資料とされていたため、12世紀までは作成されていたものの、現実を反映していない過去の記録の引き写しであったと言われている（保安(日本)元年（1120年）作成とされる摂津国租帳など）。 - Wikipedia日英京都関連文書対訳コーパス

However, at more than one firm, deficiencies were identified in the evaluation of inventories,securities, investments in and loans to affiliates, credited loans, or the estimation of allowances for uncollectible debts, or the accounting estimation of deferred income tax assets and liabilities, and furthermore, in the audit procedures related to examination of real estate securitization.発音を聞く 例文帳に追加

棚卸資産の評価、有価証券の評価、関係会社投融資の評価、貸出債権の評価、貸倒引当金の見積り、繰延税金資産・負債等の会計上の見積り、さらに不動産の流動化についての検討に関する監査手続が不十分な事例が複数の法人に認められる。 - 金融庁

If it is a business process that relates to a significant account involving estimates and management’s judgment (for example; allowances, loss on impairment of fixed assets, and deferred tax assets or liabilities), and is likely to ultimately have a significant effect on the financial reporting, an examination should be undertaken to determine whether the business process should be in the scope.発音を聞く 例文帳に追加

例えば、引当金や固定資産の減損損失、繰延税金資産（負債）など見積りや経営者による予測を伴う重要な勘定科目に係る業務プロセスで、財務報告に及ぼす影響が最終的に大きくなる可能性があるものは、追加的に評価対象に含めることを検討する。 - 金融庁

At the request of the competent authority of the Applicant Party, the competent authority of the Requested Party may allow representatives of the competent authority of the Applicant Party to be present at the appropriate part of a tax examination in the Requested Party.発音を聞く 例文帳に追加

被要請者の権限のある当局は、要請者の権限のある当局の要請があったときは、被要請者における租税に関する調査の適当な部分に要請者の権限のある当局の代表者が立ち会うことを認めることができる。 - 財務省

1. At the request of the competent authority of the Requesting Party, the competent authority of the Requested Party may allow representatives of the competent authority of the Requesting Party to be present at the appropriate part of a tax examination in the Requested Party.例文帳に追加

１被要請者の権限のある当局は、要請者の権限のある当局の要請があったときは、被要請者内における租税に関する調査の適当な部分に要請者の権限のある当局の代表者が立ち会うことを認めることができる。 - 財務省