「"過納"」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

ロ　納税義務の成立と同時に特別の手続を要しないで納付すべき税額が確定する国税で納税の告知があつたもの（当該国税に係る延滞税を含む。）に係る過納金例文帳に追加

(b) An overpayment arising from the national tax (including any delinquent national tax) for which the payable amount shall be determined without any special procedure upon the establishment of the tax liability, and for which notice of tax due has been given  - 日本法令外国語訳データベースシステム

三　前二号に掲げる過納金以外の国税に係る過誤納金　その過誤納となつた日として政令で定める日の翌日から起算して一月を経過する日例文帳に追加

(iii) An overpayment or other payment made by mistake arising from the national tax, except for the overpayments listed in the preceding two items: the day on which one month has elapsed from the day following the day specified by Cabinet Order as the day on which such overpayment or payment by mistake occurred  - 日本法令外国語訳データベースシステム

イ　更正若しくは第二十五条（決定）の規定による決定又は賦課決定（以下「更正決定等」という。）により納付すべき税額が確定した国税（当該国税に係る延滞税及び利子税を含む。）に係る過納金（次号に掲げるものを除く。）例文帳に追加

a) An overpayment arising from the national tax (including any delinquent tax and tax interest on national tax) for which the tax amount payable has been determined by a reassessment or determination under the provisions of Article 25 (Determination) or an assessment and determination (hereinafter referred to as a "reassessment or determination, etc.") (excluding the overpayment set forth in the following item  - 日本法令外国語訳データベースシステム

２　特別徴収義務者から当該市町村に納入された第一号被保険者についての保険料額の合計額が当該第一号被保険者について特別徴収の方法によって徴収すべき保険料額を超える場合（特別徴収の方法によって徴収すべき保険料額がない場合を含む。）においては、市町村は、当該過納又は誤納に係る保険料額（当該過納又は誤納に係る保険料額が当該第一号被保険者が死亡したことにより生じたものであるときは、当該過納又は誤納に係る保険料額から厚生労働省令で定めるところにより算定した額を控除した額とする。次項において「過誤納額」という。）を当該第一号被保険者に還付しなければならない。例文帳に追加

(2) In a case when the total amount of an insurance premium of a Primary Insured Person that was paid by a Person Under Obligation of Special Collection to said Municipality exceeds the amount of said insurance premium of said Primary Insured Person that should be collected by the method of special collection, (including a case there is no amount of said insurance premium to be collected by the method of special collection), a Municipality shall refund the amount of said insurance premium pertaining to said payment in excess or collected in error (when said amount of said insurance premium pertaining to a payment in excess or in error is caused by the death of said Primary Insured Person, the amount shall be obtained by deducting the amount calculated pursuant to the provisions of an Ordinance of the Ministry of Health, Labour, and Welfare from the amount of said insurance premium pertaining to said payment in excess or in error; hereinafter referred to as "Amount Paid in Excess or in Error" in the following paragraph) to said Primary Insured Person.  - 日本法令外国語訳データベースシステム

二　更正の請求に基づく更正（当該請求に対する処分に係る不服申立てについての決定若しくは裁決又は判決を含む。）により納付すべき税額が減少した国税（当該国税に係る延滞税及び利子税を含む。）に係る過納金　その更正の請求があつた日の翌日から起算して三月を経過する日と当該更正があつた日の翌日から起算して一月を経過する日とのいずれか早い日（その日が当該国税の法定納期限前である場合には、当該法定納期限）例文帳に追加

ii) An overpayment arising from the national tax (including any delinquent tax and tax interest on the national tax) for which the payable tax amount has decreased due to a reassessment (including a determination of the taxation agency, a decision of the National Tax Tribunal or a judgment of a court of justice in an appeal against the disposition made in response to such request): the day on which three months have elapsed from the day following the day on which the request for reassessment was made, or the day on which one month has elapsed from the day following the day on which said reassessment was made, whichever comes earlier (if such day precedes the statutory due date for payment of the national tax, said statutory due date for payment  - 日本法令外国語訳データベースシステム