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[1 month later]の部分一致の例文一覧と使い方

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例文

(4) Where the period for payment of a renewal fee pursuant to paragraph (1) has expired, the Registrar shall, not later than one month from the last date for payment under that paragraph and if the fee still remains unpaid, send to the proprietor of the patent a notice reminding him that payment is overdue and of the consequences of non-payment.例文帳に追加

(4) (1)に基づく更新手数料の納付期間が満了した時点で当該更新手数料が未納である場合は,登録官は,同項に基づく納付期間の末日から1月以内に,当該特許の所有者に対し,当該手数料の納付期限が既に経過している旨,及び不納により生じる結果について注意を喚起する通知を送付する。 - 特許庁

Except where the period of registration of a design has already been renewed in accordance with section 28 of the Ordinance and section 29 of these Rules, the Registrar shall not earlier than 6 months nor later than 1 month before the end of the period of registration give written notice of the imminent expiration of the period to the registered owner and inform him that the period of registration may be renewed in the manner described in section 29. 例文帳に追加

意匠登録の期間が条例第28条及び本規則第29条に従い既に更新されている場合を除き,登録官は,登録期間の終了前1月以上6月以内に,登録所有者に対し,期間の満了が迫っている旨の書面による通知を発し,登録期間を第29条に定める方法で更新することができる旨を当該人に知らせるものとする。 - 特許庁

(2) A person who pays interest (excluding interest subject to the provision of Article 3-3(3) or (6)) on general foreign-issued company bonds that the person has issued during the period from April 1, 1998, to March 31, 2008, to a resident or domestic corporation shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of interest payable by a tax rate of 15 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection. 例文帳に追加

2 平成十年四月一日から平成二十年三月三十一日までの間に発行した一般民間国外債につき、居住者又は内国法人に対しその利子(第三条の三第三項又は第六項の規定の適用があるものを除く。)の支払をする者は、その支払の際、その支払をする金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付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

(4) If the translation of the international patent application is not filed by the date of the notification containing an accorded filing date, the Hungarian Patent Office shall invite the applicant to rectify the irregularity within the time limit fixed in paragraph (3) or within one month from the invitation or within two months from receipt of the international application, whichever expires later. Failing to comply with the said invitation, the international application shall be considered withdrawn.例文帳に追加

(4) 国際特許出願の翻訳文が,付与された出願日を記載した通知の日までに提出されない場合は,ハンガリー特許庁は,出願人に対し指示を発し,(3)に定める期限内,指示から1月以内又は国際出願の受領から2月以内の何れか遅く満了する期間内に不備を更正するよう求める。この求めに従わない場合は,国際出願は,取下とみなされる。 - 特許庁

例文

(5) A request or claim under the foregoing provisions of this section must be made not later than 2 months after the date of the publication of the complete specification, or within such further period (not exceeding one month) as the Commissioner may, on an application made to him in that behalf before the expiration of the said period of 2 months and subject to payment of the prescribed fee, allow.例文帳に追加

(5) 本条の前記規定に基づく請求又は主張,完全明細書の公告日後2月以内,又は前記2月の期間満了前にそれに関し局長宛てにする請求により,かつ,所定の手数料の納付により局長から許されることのある(1月を超えない)延長期間内に,しなければならない。 - 特許庁


例文

If the drawings have been filed at a later date than that of the filing of the patent application, the applicant shall be advised that the drawings and references to drawings contained in the patent application are deemed to have been deleted, unless the applicant submits within a period of one month a request that the application be given the date on which the drawings were filed. 例文帳に追加

図面が特許出願の日後に提出された場合は,当該図面の提出日を出願日とするよう請求する書面を当該出願人が1月の期間内に提出した場合を除き特許出願に含まれている図面及び図面を引用する記載を削除されたものとみなす旨を,当該出願人に対し,通知する。 - 特許庁

At any time not earlier than 6 months nor later than one month before the expiration of the last registration of a trade mark, the Registrar shall (except where renewal has already been effected under rule 49) send to the registered proprietor notice of the approaching expiration and inform him at the same time that the registration may be renewed in the manner described in rule 48. 例文帳に追加

登録官は登録商標権者に対し,商標の最終登録の満了前1カ月から6カ月であればいつでも,(更新が規則49に基づいてすでに行われている場合を除く)到来する満了日に関する通知を送付し,また同時に,規則48の方法で登録を更新することができる旨を知らせる。 - 特許庁

(4) If the missing parts of the description or drawings are submitted after the filing date of application, but not later than within a time period of two months after the date of application or after the sending of the notification referred to in Paragraph three of this Section, the Patent Office shall determine as the filing date of application the day when the missing parts of the description or drawings are received unless they are withdrawn within one month after the submission.例文帳に追加

(4) 明細書又は図面の欠落部分が出願日の後ではあるが出願日又は(3)にいう通知の送付から2月以内に提出された場合は,特許庁は,明細書又は図面の欠落部分を受領した日を出願日と定める。ただし,当該欠落部分が提出から1月以内に取り下げられた場合はこの限りでない。 - 特許庁

Where-- (a) an application for a short-term patent includes a request for deferral of grant of the patent under section 119 of the Ordinance; and (b) the only deficiency in the short-term patent application at the expiry of periods specified in subsections (1), (2) and (3) (as may be applicable) is the failure to file a search report under section 113(1)(d) of the Ordinance, the applicant may request an extension of time for filing the search report to a date not later than 1 month prior to the expiry of the deferred date of grant of the patent. 例文帳に追加

次の場合,すなわち, (a) 短期特許出願が,条例第119条による特許付与の延期請求を含む場合,及び (b) (1),(2)及び(3)(場合により)に定める期間の満了時の短期特許出願における唯一の欠陥が,条例第113条(1)(d)による調査報告の提出漏れである場合は, 出願人は,調査報告提出の期限について,延期された特許付与日の満了前1月より遅くない日までの延長を請求することができる。 - 特許庁

例文

Where, pursuant to Rule 5 of the Regulations under the Budapest Treaty, samples of biological material are transferred to a substitute international depositary authority for the reason that the original international depositary authority has discontinued the performance of functions, the applicant or the patentee must inform the Commissioner of the name of the substitute international depositary authority and of the new accession number given to the deposit by the substitute international depositary authority on or before the later of January 1, 1998 and the expiry of the three-month period after the date of issuance of a receipt by the substitute international depositary authority. 162. 例文帳に追加

ブダペスト条約に基づく規則の第5規則に従って,原寄託をした国際寄託当局が業務の遂行を停止したことを理由として生物材料の試料が代行国際寄託当局に移送される場合は,出願人又は特許権者は,1998年1月1日及び当該代行国際寄託当局による受託証の発行日の後3月の期間の満了日のうち何れか後の日以前に,当該代行国際寄託当局の名称及び当該代行国際寄託当局により当該寄託に付された新受託番号を長官に通知しなければならない。 - 特許庁

例文

Article 87 (1) In cases where an Investment Corporation carries out any of the following acts, it shall give public notice and a separate notice to all of the Investors and to the Registered Pledgee of Investment Equity that all of the Investment Securities pertaining to Investment Equity shall be submitted to said Investment Corporation by the day on which the relevant act becomes effective, no later than one month prior to said day; provided, however, that this shall not apply to cases where the Investment Corporation has not issued Investment Securities for any of its Investment Equity: 例文帳に追加

第八十七条 投資法人が次に掲げる行為をする場合には、当該行為の効力が生ずる日までに当該投資法人に対し全部の投資口に係る投資証券を提出しなければならない旨を当該日の一月前までに、公告し、かつ、すべての投資主及びその登録投資口質権者には、各別にこれを通知しなければならない。ただし、投資口の全部について投資証券を発行していない場合は、この限りでない。 - 日本法令外国語訳データベースシステム

If the time limit specified in the second paragraph of Section 56c expires more than 18 months after the International Bureau notification referred to in Section 56a, the registration authority shall notify the International Bureau within 18 months of the said notification that the registration may later cease to have effect.In that case the notification of the fact that the registration has no effect in Finland shall be conveyed within one month of the expiry of the time limit referred to in the second paragraph of Section 56c. 例文帳に追加

第56c条第2段落に指定する期限が第56a条にいう国際事務局の通知から18月が経過した後に満了する場合は,特許庁は,当該通知後18月以内に,当該登録の効力が後に失われる可能性があることを国際事務局に通知する。この場合,当該登録がフィンランドにおいて効力を有さない旨の通知は,第56c条第2段落にいう期限の経過後1月以内に行うものとする。 - 特許庁

(3) The issuer (including a person specified by a Cabinet Order as being equivalent thereto; the same shall apply in paragraph (5) and paragraph (6)) of discount bonds issued on or after April 1, 1988, shall collect, upon issue of the said discount bonds, from the person who is to acquire the bonds, income tax equivalent to the amount calculated by deducting the issue price from the face value of the said discount bonds and then multiplying the result by a tax rate of 18 percent (or 16 percent in the case of profit receivable from redemption of specified discount bonds), and pay it to the State no later than the tenth day of the month following the month that includes the date of collection, pursuant to the provision of a Cabinet Order. 例文帳に追加

3 昭和六十三年四月一日以後に発行された割引債の発行者(これに準ずる者として政令で定めるものを含む。第五項及び第六項において同じ。)は、政令で定めるところにより、当該割引債の発行の際これを取得する者からその割引債の券面金額から発行価額を控除した金額に百分の十八(特定割引債につき支払を受けるべき償還差益については、百分の十六)の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付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

(3) A person who pays a domestic corporation, in Japan, interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award listed in the items of Article 174 (Tax Base of Income Tax in the case of Domestic Corporations) (excluding those that fall under the provision of Article 176(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property)) shall, at the time of payment, collect income tax with respect to the said interest, etc., dividend, etc., compensation money for benefits, profit, margin profit, distribution of profit or monetary award, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

3 内国法人に対し国内において第百七十四条各号(内国法人に係る所得税の課税標準)に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金(これらのうち第百七十六条第一項又は第二項(信託財産に係る利子等の課税の特例)の規定に該当するものを除く。)の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付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

For the purposes of subsection 28.4(2) of the Act, (a) a request for priority may be made in the petition or in a separate document; (b) where a request for priority is based on one previously regularly filed application, the request must be made, and the applicant must inform the Commissioner of the filing date, country of filing and application number of the previously regularly filed application, before the expiry of the sixteen-month period after the date of filing of that application; and (c) where a request for priority is based on two or more previously regularly filed applications, (i) the request must be made, and the applicant must inform the Commissioner of the filing date and country of filing of each previously regularly filed application on which the request for priority is based, before the expiry of the sixteen-month period after the earliest date of filing of those applications, and (ii) the applicant must, for each previously regularly filed application on which the request for priority is based, inform the Commissioner of its application number before the expiry of the twelve-month period after its date of filing or before the expiry of the period referred to in subparagraph (i), whichever is later. 例文帳に追加

法律第28.4条(2)の適用上,次の通りとする: (a) 優先権主張は,願書又は別の書類において行うことができる。 (b) 優先権主張が先に正規にされた1出願を基礎にしてされる場合は,当該出願の出願日の後16月の期間の満了前に,その主張をしなければならず,かつ,出願人は長官に対して当該先に正規にした出願の出願日,出願国及び出願番号を通知しなければならない。また (c) 優先権主張が先に正規にされた2以上の出願を基礎にしてされる場合は, (i) それらの出願のうち最先の出願日の後16月の期間の満了前に,その主張をしなければならず,かつ,出願人は長官に対して当該優先権主張の基礎となる当該先に正規にした各出願の出願日及び出願国を通知しなければならず,かつ (ii) 出願人は,当該優先権主張の基礎となる先に正規にされた各出願について,当該出願日の後12月の期間又は(i)にいう期間の何れか後に満了する期間の満了前に,その出願番号を長官に通知しなければならない。 - 特許庁

(22) Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry transfer national government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the "person in charge of handling payment"; in the case where the person who handles the said payment is a foreign intermediary, the person in charge of handling payment shall be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the said foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.), the person in charge of handling payment shall, for each person who receives payment of redemption money or interest, submit a report stating the name and address of the person who receives payment, the paid amount of redemption money or interest of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in the next paragraph to paragraph (25) as a "report of payment of redemption money, etc. of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been made (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been made). 例文帳に追加

22 平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者(当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。)は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書(次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。)を、その支払をした日の属する年の翌年一月三十一日までに(政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長(以下この項において「所轄税務署長」という。)の承認を受けた場合には、その支払をした日の属する月の翌月末日までに)、当該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

Article 212 (1) A person who pays a nonresident, in Japan, domestic source income listed in Article 161(i)-2 to (xii) (in the case where the nonresident falls under the category listed in Article 164(1)(iv) (Nonresidents Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (xii), and excluding that specified by a Cabinet Order) or a person who pays a foreign corporation, in Japan, domestic source income listed in Article 161(i)-2 to (vii) or (ix) to (xii) (in the case where the foreign corporation falls under the category listed in Article 141(iv) of the Corporation Tax Act (Foreign Corporations Having No Permanent Establishments in Japan): limited to domestic source income listed in Article 161(i)-3 to (vii) or (ix) to (xii), and excluding the one that falls under the provision of Article 180(1) (Special Provisions for Taxation on Domestic Source Income Received by Foreign Corporations Having Permanent Establishments in Japan) or Article 180-2(1) or (2) (Special Provisions for Taxation on Interest, etc. on Trust Property) and that specified by a Cabinet Order) shall, at the time of payment, collect income tax with respect to the said domestic source income, and pay it to the State no later than the tenth day of the month following the month that includes the date of collection. 例文帳に追加

第二百十二条 非居住者に対し国内において第百六十一条第一号の二から第十二号まで(国内源泉所得)に掲げる国内源泉所得(その非居住者が第百六十四条第一項第四号(国内に恒久的施設を有しない非居住者)に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。)の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得(その外国法人が法人税法第百四十一条第四号(国内に恒久的施設を有しない外国法人)に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項(国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例)又は第百八十条の二第一項若しくは第二項(信託財産に係る利子等の課税の特例)の規定に該当するもの及び政令で定めるものを除く。)の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付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) Additionally, state of the art shall also be deemed to be the content of the following patent applications with earlier relevant filing dates which have been made available to the public only on or after the date relevant for the priority of the later application: 1. national applications as originally filed with the Patent Office; 2. European applications as originally filed with the competent authority where protection is sought for the Federal Republic of Germany and if the designation fee for the Federal Republic of Germany has been paid in accordance with Article 79(2) of the European Patent Convention, and if it is an application for a regular European patent based on an international application (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; (Article 153(2) EPC) that fulfills the conditions set out in Article 153(5) of the European Patent Convention; international applications under the Patent Cooperation Treaty as originally filed with the receiving office when the Patent Office has been designated for the application. When the earlier date relevant for priority of an application is based on a claim to priority of a prior application, the first sentence of subsection (2) shall be applicable only to the extent that the content of the application to be considered in accordance therewith does not go beyond the content of the prior application. Patent applications under no. 1 of the first sentence of subsection (2), which are the subject of an order under Section 50(1) or (4) of this Act, shall be considered to have been made available to the public upon expiry of the eighteenth month following their filing. (3) The provisions of subsections (1) and (2) shall not exclude from patentability any substance or substance mixture included in the state of the art when such is intended for use in a process cited in Section 2a(1), no. 2, and its use for such a process is not included in the state of the art. 例文帳に追加

(2) 更に,先の優先日を有する次の特許出願の内容であって,後の出願の優先日以後に初めて公衆も利用に供されたものも,技術水準とみなされる。1. ドイツ特許庁に最初になされた国内出願2. 所轄当局に最初になされた欧州出願であって,その出願においてドイツ連邦共和国における保護が求められ,かつ,その出願に関してドイツ連邦共和国についての指定手数料が欧州特許条約第 79条(2)に従って納付されているもの,及び国際出願に基づく正規の欧州特許出願(欧州特許条約第 153条(2))であって,欧州特許条約第 153条(5)に規定された条件を満たしているもの3. 受理官庁に最初になされた特許協力条約に基づく国際出願であって,その出願についてドイツ特許庁が指定官庁であるもの 出願の優先権に関する先の基準日が先の出願に係る優先権の主張に基づくものである場合は,(2)第 1文は,それに従って考慮される出願の内容が先の出願の内容を超えていない範囲に限り適用する。(2)第 1文 1.に基づく特許出願であって,それに対して第 50条(1)又は(4)に基づく命令が出されたものは,その提出後 18月が経過したときに,公衆の利用に供されたものとみなされる。 - 特許庁

Article 42 (1) Where a nonresident or foreign corporation (excluding a nonresident having a residence in Japan or a foreign corporation having an office, place of business or any other business facility equivalent thereto in Japan) engaged in conducting, in Japan, the business prescribed in Article 161(ii) of the Income Tax Act (limited to a business that is mainly intended to provide the services of motion picture or theatre artistes , musicians and any other entertainers, or professional athletes (hereinafter referred to in this paragraph and paragraph (3) as the "provision of the services of entertainers, etc.")), which is exempt from income tax pursuant to the provisions of a convention prescribed in Article 162 of the said Act (hereinafter referred to in this paragraph as a "tax convention") with respect to the consideration listed in Article 161(ii) of the said Act for the provision of the services of entertainers, etc. (such nonresident or foreign corporation shall be limited to those to be exempt from income tax on condition that the nonresident or foreign corporation has no permanent establishments (meaning permanent establishments specified by the said tax convention; hereinafter the same shall apply in this paragraph) in Japan or that the consideration to be received by the nonresident or foreign corporation is not attributed to his/her or its permanent establishments located in Japan; hereinafter referred to in this paragraph and paragraph (3) as a "tax-exempt entertainment corporation, etc."), pays outside Japan to the person listed in any of the following items, pay, remuneration or consideration specified in the relevant item (hereinafter referred to in this Article as "remuneration for the provision of the services of entertainers, etc."), from the consideration for which the tax-exempt entertainment corporation, etc. is exempt from income tax, the said tax-exempt entertainment corporation, etc. shall, upon payment, collect income tax equivalent to the amount calculated by multiplying the amount of remuneration for the provision of the services of entertainers, etc. by a tax rate of 20 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection: 例文帳に追加

第四十二条 国内において所得税法第百六十一条第二号に規定する事業(映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供(以下この項及び第三項において「芸能人等の役務提供」という。)を主たる内容とする事業に限る。)を行う非居住者又は外国法人(国内に居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するものを除く。)で、芸能人等の役務提供に係る同号に掲げる対価につき同法第百六十二条に規定する条約(以下この項において「租税条約」という。)の規定により所得税が免除されるもの(国内に恒久的施設(当該租税条約に定める恒久的施設をいう。以下この項において同じ。)を有しないこと又はその対価がその国内に有する恒久的施設に帰せられないことを要件として所得税が免除されるものに限る。以下この項及び第三項において「免税芸能法人等」という。)が、国外においてその所得税を免除される対価のうちから次の各号に掲げる者に対して当該各号に定める給与若しくは報酬又は対価(以下この条において「芸能人等の役務提供報酬」という。)を支払うときは、当該免税芸能法人等は、その支払の際、当該芸能人等の役務提供報酬の額に百分の二十の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する月の翌月末日までに、これを国に納付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

例文

(21) Where a person listed in each of the following items pays, in Japan on or after April 1, 1999, a consideration for the transfer of specified book-entry transfer national government bonds, etc. to an individual or a corporation (excluding the corporations listed in Appended Table 1 of the Corporation Tax Act, specified book-entry transfer institution, etc., foreign intermediary, and any other person specified by a Cabinet Order; the same shall apply in the next paragraph) (such person hereinafter referred to in this paragraph as the "payer"; in the case where the person listed in each of the said items is a foreign intermediary, the payer shall be the specified book-entry transfer institution, etc. through which the said foreign intermediary (in the case where the said foreign intermediary is a foreign further indirect account management institution: the foreign indirect account management institution pertaining to the entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.) makes entries or records under the book-entry transfer system regarding the said specified book-entry transfer national government bonds, etc.), the payer shall, for each person who receives payment of a consideration, submit a report stating the name and address of the person who receives the payment, the paid amount of the consideration of the transfer of the specified book-entry transfer national government bonds, etc., and any other matters specified by an Ordinance of the Ministry of Finance (referred to in paragraph (23) to paragraph (25) as a "report of payment of a consideration for the transfer of specified book-entry transfer national government bonds, etc."), to the competent district director having jurisdiction over the location of the payer's business office, etc. where the affairs for payment of a consideration are handled; hereinafter referred to in this paragraph as the "competent district director"), no later than January 31 of the year following the year that includes the day on which payment has been determined (in the case where the payer is the said specified book-entry transfer institution, etc. that is related to the foreign intermediary with regard to the said specified book-entry transfer national government bonds, etc.: the day on which the said specified book-entry transfer institution, etc. has received a notice pursuant to the provision of paragraph (16) from the said foreign intermediary; hereinafter the same shall apply in this paragraph) (in the case where approval has been obtained from the competent district director pursuant to the provision of a Cabinet Order, submission shall be made no later than the last day of the month following the month that includes the day on which payment has been determined): 例文帳に追加

21 平成十一年四月一日以後に個人又は法人(法人税法別表第一に掲げる法人、特定振替機関等、外国仲介業者その他の政令で定めるものを除く。次項において同じ。)に対し国内において特定振替国債等の譲渡の対価の支払をする次の各号に掲げる者(当該各号に掲げる者が外国仲介業者である場合には、当該外国仲介業者(当該外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替国債等の振替記載等に係る外国間接口座管理機関)が当該特定振替国債等の振替記載等を受ける特定振替機関等とする。以下この項において「支払者」という。)は、その対価の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の譲渡の対価の額その他の財務省令で定める事項を記載した調書(第二十三項から第二十五項までにおいて「特定振替国債等の譲渡対価の支払調書」という。)を、その支払の確定した日(その支払者が当該特定振替国債等に係る当該外国仲介業者の当該特定振替機関等である場合には、当該特定振替機関等が当該外国仲介業者から第十六項の規定による通知を受けた日。以下この項において同じ。)の属する年の翌年一月三十一日までに(政令で定めるところによりその支払者の営業所等でその対価の支払事務を取り扱うものの所在地の所轄税務署長(以下この項において「所轄税務署長」という。)の承認を受けた場合には、その支払の確定した日の属する月の翌月末日までに)、当該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

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日本法令外国語訳データベースシステム
※この記事は「日本法令外国語訳データベースシステム」の2010年9月現在の情報を転載しております。
  
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