tax noticeとは 意味・読み方・使い方

(i) A national tax (excluding consumption tax and national taxes specified by Cabinet Order) for which the tax liability has been established on or before the day specified in each of the following for the categories of national taxes listed respectively therein, in cases where the due date for payment (in the case of a withholding tax for which no notice of tax due has been given, its statutory due date for payment) comes on or after the day on which the taxpayer suffered the loss, and the payable tax amount has been determined on or before the date of his/her application:発音を聞く 例文帳に追加

一　次に掲げる国税の区分に応じ、それぞれ次に定める日以前に納税義務の成立した国税（消費税及び政令で定めるものを除く。）で、納期限（納税の告知がされていない源泉徴収による国税については、その法定納期限）がその損失を受けた日以後に到来するもののうち、その申請の日以前に納付すべき税額の確定したもの - 日本法令外国語訳データベースシステム

(ii) A reassessment or determination, etc. (excluding an assessment and determination regarding an additional tax): The day on which a written notice of reassessment or written notice of determination or a written notice of assessment and determination regarding said reassessment or determination, etc. was given発音を聞く 例文帳に追加

二　更正決定等（加算税に係る賦課決定を除く。）　当該更正決定等に係る更正通知書若しくは決定通知書又は賦課決定通知書が発せられた日 - 日本法令外国語訳データベースシステム

iii) Where the tax amount equivalent to a refund in said return form (if a reassessment of said tax amount has been performed, the reassessed tax amount) is understated, or where the tax amount equivalent to a refund is not stated in said return form (or in the written notice of reassessment if a reassessment of said amount has been performed) for the reasons prescribed in item (i発音を聞く 例文帳に追加

三　第一号に規定する理由により、当該申告書に記載した還付金の額に相当する税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過少であるとき、又は当該申告書（当該申告書に関し更正があつた場合には、更正通知書）に還付金の額に相当する税額の記載がなかつたとき。 - 日本法令外国語訳データベースシステム

(i) The foreign corporation has submitted a written notice pursuant to the provisions of Article 149(1) (Notice of Acquisition of the Status of Foreign Ordinary Corporations) or Article 150(2) (Notice of the Commencement of Profit-Making Business by Corporations in the Public Interest, etc. or Associations or Foundations without Juridical Personality) of the Corporation Tax Act.発音を聞く 例文帳に追加

一　法人税法第百四十九条第一項（外国普通法人となつた旨の届出）又は第百五十条第二項（公益法人等又は人格のない社団等の収益事業開始の届出）の規定による届出書を提出していること。 - 日本法令外国語訳データベースシステム

(i) Where a return form was filed by the due date for the national tax to which such amended return or reassessment pertains, and said amended return form has been filed or a written notice of reassessment has been given after the day on which one year has elapsed from the statutory tax return due date for said national tax: the period from the day following the day on which one year has elapsed from the statutory tax return due date until the day on which said amended return form has been filed or the day on which such written notice of reassessment has been given発音を聞く 例文帳に追加

一　その申告又は更正に係る国税について期限内申告書が提出されている場合において、その法定申告期限から一年を経過する日後に当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられたとき。　その法定申告期限から一年を経過する日の翌日から当該修正申告書が提出され、又は当該更正に係る更正通知書が発せられた日までの期間 - 日本法令外国語訳データベースシステム

In such event, the Convention shall cease to have effect:(a) in the United Kingdom: (i) with respect to taxes withheld at source, to income derived on or after 1st January in the calendar year next following that in which the notice is given; (ii) subject to clause (i) of subparagraph (a) of this paragraph, with respect to income tax and capital gains tax, for any year of assessment beginning on or after 6th April in the calendar year next following that in which the notice is given; and (iii) with respect to corporation tax, for any financial year beginning on or after 1stApril in the calendar year next following that in which the notice is given; and発音を聞く 例文帳に追加

この場合には、この条約は、次のものにつき効力を失う。(a)英国においては(i)源泉徴収される租税に関しては、終了の通告が行われた年の翌年の一月一日以後に取得される所得(ii)(i)の規定が適用される場合を除くほか、所得税及び譲渡収益税に関しては、終了の通告が行われた年の翌年の四月六日以後に開始する各賦課年度のもの(iii)法人税に関しては、終了の通告が行われた年の翌年の四月一日以後に開始する各会計年度のもの - 財務省

(28) Where a specified book-entry transfer institution, etc. has received the notice prescribed in paragraph (25) (including the cases where it is applied mutatis mutandis pursuant to paragraph (26)), it shall, on each occasion of receiving the notice, for each person who has submitted a written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds (in the case where the person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds is the trustee of a qualified foreign securities investment trust, for each person who has submitted the said written application for tax exemption of book-entry transfer national government bonds or written application for tax exemption of book-entry transfer local government bonds and for each qualified foreign securities investment trust accepted thereby), enter or record in the books prescribed in Article 5-2(14) of the Act the matters mentioned in the said notice, and preserve the said books pursuant to the provisions of an Ordinance of the Ministry of Finance.発音を聞く 例文帳に追加

２８　特定振替機関等は、第二十五項（第二十六項において準用する場合を含む。）に規定する通知を受けた場合には、当該通知を受けた事項を、その通知を受けた都度、振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別（当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者が適格外国証券投資信託の受託者である場合にあつては、当該振替国債非課税適用申告書を提出した者又は振替地方債非課税適用申告書を提出した者の各人別及びその受託した適格外国証券投資信託の別）に、法第五条の二第十四項に規定する帳簿に記載し、又は記録し、かつ、当該帳簿を財務省令で定めるところにより保存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

(2) The person who has filed the return form set forth in the preceding paragraph shall, if any part of the amount of income tax prescribed in the said paragraph that is stated in the said return form had not yet been paid by the time of the filing but has been paid later, submit to the competent district director having jurisdiction over the place for tax payment, without delay, a written notice stating the date of payment, the amount of income tax paid and any other necessary matters.発音を聞く 例文帳に追加

２　前項の申告書を提出した者は、当該申告書の記載に係る同項に規定する所得税の額でその提出の時においてまだ納付されていなかつたものの納付があつた場合には、遅滞なく、その納付の日、その納付された所得税の額その他必要な事項を記載した届出書を納税地の所轄税務署長に提出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