tax return formとは 意味・読み方・使い方

(ii) An assessment and determination regarding the national tax for which a tax base return form is required to be filed: the due date of the filing of such return form発音を聞く 例文帳に追加

二　課税標準申告書の提出を要する国税に係る賦課決定　当該申告書の提出期限 - 日本法令外国語訳データベースシステム

(ii) A national tax subject to the official assessment system for which no tax base return form is required to be filed: the day on which the tax liability was established発音を聞く 例文帳に追加

二　課税標準申告書の提出を要しない賦課課税方式による国税　その納税義務の成立の日 - 日本法令外国語訳データベースシステム

(iii) An assessment and determination regarding the national tax subject to the official assessment system for which no tax base return form is required to be filed: the day on which the tax liability has been established発音を聞く 例文帳に追加

三　課税標準申告書の提出を要しない賦課課税方式による国税に係る賦課決定　その納税義務の成立の日 - 日本法令外国語訳データベースシステム

(ii) An assessment and determination regarding a national tax for which a return form of tax base is required to be filed and such return form has been filed: the due date for filing of said return form発音を聞く 例文帳に追加

二　課税標準申告書の提出を要する国税で当該申告書の提出があつたものに係る賦課決定　当該申告書の提出期限 - 日本法令外国語訳データベースシステム

(a) A national tax payable under the provisions of Article 35, paragraph (2) (Payment with Return After Due Date, etc.): the due date for payment of the national tax in the case where the provisions of the national tax laws are applied by deeming the amount of the national tax to be the payable tax amount as stated in the return form filed by the due date which pertains to the national tax;発音を聞く 例文帳に追加

イ　第三十五条第二項（期限後申告等による納付）の規定により納付すべき国税　その国税の額をその国税に係る期限内申告書に記載された納付すべき税額とみなして国税に関する法律の規定を適用した場合におけるその国税を納付すべき期限 - 日本法令外国語訳データベースシステム

In Article 68(3) and (4) (Credit for Income Tax) and Article 69(16) (Credit for Foreign Tax), the term "final return form" shall be deemed to be replaced with "interim return form" ; in Article 69(17), the term "final return form" shall be deemed to be replaced with "interim return form" ; in Article 69(18), the term "final return form" shall be deemed to be replaced with "interim return form, final return form"発音を聞く 例文帳に追加

第六十八条第三項及び第四項（所得税額の控除）並びに第六十九条第十六項（外国税額の控除）中「確定申告書」とあるのは「中間申告書」と、同条第十七項中「確定申告書にこれら」とあるのは「中間申告書にこれら」と、同条第十八項中「確定申告書」とあるのは「中間申告書、確定申告書」 - 日本法令外国語訳データベースシステム

Article 23 (1) A person falling under any of the following items who has filed a tax return form may request that the district director of the tax office reassess the tax base, etc. or tax amount, etc. stated in said return form (if a reassessment of such tax base, etc. or tax amount, etc. has already been performed under the provisions of the following Article or Article 26 (Reassessment of Previous Reassessment), the previously reassessed tax base, etc. or tax amount, etc.) within one year from the statutory tax return due date for the national tax pertaining to said return form:発音を聞く 例文帳に追加

第二十三条　納税申告書を提出した者は、次の各号の一に該当する場合には、当該申告書に係る国税の法定申告期限から一年以内に限り、税務署長に対し、その申告に係る課税標準等又は税額等（当該課税標準等又は税額等に関し次条又は第二十六条（再更正）の規定による更正（以下この条において「更正」という。）があつた場合には、当該更正後の課税標準等又は税額等）につき更正をすべき旨の請求をすることができる。 - 日本法令外国語訳データベースシステム

i) A reassessment (excluding a reassessment subject to the provisions of paragraph (3)): the statutory tax return due date for the national tax to which the reassessment pertains (in the case of the reassessment based on a return form for a refund claim, the day on which said return form has been filed発音を聞く 例文帳に追加

一　更正（第三項の規定に該当するものを除く。）　その更正に係る国税の法定申告期限（還付請求申告書に係る当該更正については、当該申告書を提出した日） - 日本法令外国語訳データベースシステム