「税務」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

５　所轄税務署長は、第二項の規定による届出があつた場合又は第三項の規定により通知をした場合には、財務省令で定めるところにより、当該届出をした者又は当該通知を受けた者の名称その他の財務省令で定める事項を公示するものとする。例文帳に追加

(5) Having received a notification pursuant to the provision of paragraph (2) or given a notice pursuant to the provision of paragraph (3), the competent district director shall, pursuant to the provision of an Ordinance of the Ministry of Finance, issue public notice regarding the name of the corporation that has submitted the notification or has received the notice, and any other relevant matters specified by an Ordinance of the Ministry of Finance.  - 日本法令外国語訳データベースシステム

６　税務署長は、前項ただし書の書面の添附がない確定申告書の提出があつた場合においても、その添附がなかつたことについてやむを得ない事情があると認めるときは、当該書面の提出があつた場合に限り、同項ただし書の規定を適用することができる。例文帳に追加

(6) Even where an individual has filed a final return form without the document set forth in the proviso of the preceding paragraph attached thereto, the district director may, when he/she finds any unavoidable reason for the individual's failure to attach such a document, apply the provision of the proviso of the said paragraph, only after the said document has been submitted.  - 日本法令外国語訳データベースシステム

２　前項の所轄税務署長は、同項の申請書の提出があつた場合において、当該申請書を提出した法人が前条各号に定める要件を備えていると認めるときは、同項の証明書を交付するものとする。例文帳に追加

(2) Where a written application set forth in the preceding paragraph has been submitted, the competent district director set forth in the said paragraph shall, when he/she finds that the corporation that has submitted the written application satisfies the requirements specified in the items of the preceding Article, grant a certificate set forth in the said paragraph.  - 日本法令外国語訳データベースシステム

第三百三十一条　法第二百十四条第一項（源泉徴収を要しない非居住者の国内源泉所得）の証明書の交付を受けようとする者は、次に掲げる事項を記載した申請書を納税地の所轄税務署長に提出しなければならない。例文帳に追加

Article 331 (1) A person who intends to obtain a certificate set forth in Article 214(1) (Domestic Source Income of Nonresidents Exempt from Withholding at Source) of the Act shall submit a written application stating the following matters to the competent district director having jurisdiction over the place for tax payment:  - 日本法令外国語訳データベースシステム

申請については国税庁ホームページで指定様式の申告書『特例適用混和の開始・休止・終了申告書』をダウンロード〈申請・届出様式→酒税関係→38.特例適用混和の開始・休止・終了申告書〉し、所轄の税務署に郵送または持参する。例文帳に追加

To apply, it is necessary to download a prescribed form of return, "Declaration on the Application of Special Provisions concerning the Beginning, Suspension, and Conclusion of Mixture," from the website of the National Tax Agency (Application and Notification Forms=>Liquor Tax Related Forms=>38. Declaration on the Application of Special Provisions concerning the Beginning, Suspension, and Conclusion of Mixture) and to mail or take it to the local tax office.  - Wikipedia日英京都関連文書対訳コーパス

「株式会社和泉宗家」の代表取締役である節子はこの問題に関し、「税務調査が入り見解の相違があったことは事実だが、簿外口座などは存在しない」として、この疑惑を全面的に否定しているが、追徴課税は、重加算税などを含め1億円を越すといわれた。例文帳に追加

Setsuko, the representative director of Izumi Soke Co., denied the suspicion by saying "It is the case that tax inspection was conducted and difference of views existed, but the company has no off-the-book account," but the company was imposed reportedly over \\100M of back taxes including a penalty for tax evasion.  - Wikipedia日英京都関連文書対訳コーパス

これらの情報を入手するため、当該一方の締約国の税務当局は、この５の規定に基づく義務を履行するために必要な場合には、３の規定又は当該一方の締約国の法令のいかなる規定にもかかわらず、当該情報を開示させる権限を有する。例文帳に追加

In order to obtain such information, the tax authorities of that Contracting State, if necessary to comply with its obligations under this paragraph, shall have the power to enforce the disclosure of information covered by this paragraph, notwithstanding the provisions of paragraph 3 or any contrary provisions in its domestic laws.  - 財務省

条約第二十八条１（情報の交換）の規定に関し、オーストラリアについては、「両締約国が課するすべての種類の租税」とは、租税に関する連邦法に基づいて課されるすべての種類の租税のうち、税務長官が所掌するものをいう。例文帳に追加

With reference to paragraph 1 of Article 28 (Exchange of Information) of the Convention: In the case of Australia, the term “taxes of every kind and description imposed on behalf of the Contracting States” means taxes of every kind and description imposed under the federal tax laws administered by the Commissioner of Taxation.  - 財務省

我々は、OECD租税委員会及びFATFによる、脱税及び租税回避と資金洗浄との間の関連を更に検討するための進展、そして特に、反資金洗浄システムの有効性を阻害せずに税務当局への効果的な情報の流れを確保するための進展を歓迎する。例文帳に追加

We welcome the progress made by the OECD's Fiscal Committee and the FATF to explore further the links between tax evasion and avoidance and money laundering, and in particular to ensure the effective flow of information to tax authorities without undermining the effectiveness of anti-money laundering systems.  - 財務省

銀行業、証券業、保険業者は、資産運用や、税務、法令による手続などに精通しているスタッフ、専門家を有するので、これらの機関店舗内に前記事務室を必要とする商店主へ提供するオフィスブースを設ける。例文帳に追加

Since the banking business, a securities company and an insurer have staffs and specialists familiar with procedures, etc. of assets application, taxation business and laws and regulations, the office booth provided to each storekeeper necessary therefor is opened in each of these service stores. - 特許庁

富裕層の資産管理、資産対策として「資産運用ソリューション」「不動産管理ソリューション」「保険ソリューション」「税務ソリューション」を整合的に提供し、継続的にレポーティング、ギャップ分析のできるシステムおよびノウハウを提供する。例文帳に追加

To provide a system and Know-How for consistently providing "asset management solution," "real estate management solution," "insurance solution" and "tax service business solution" as the asset management and asset measures of wealthy class people for continuous reporting and gap analysis. - 特許庁

企業又は個人は事業を企画する場合、或は事件や税務・会計・特許など多くの事種にわたる専門分野の相談・支援を必要とした場合、従来より容易に短期間に、しかも地域に密着した知的支援者を多くのスペシャリストの中から選定できる方法を提供する。例文帳に追加

To provide a method for selecting an intellectual supporter out of many specialists easier in a shorter time than before closely to an area when an enterprise or individual plans business or requires consultation and support as to a problem or in many special fields of taxation, accounting, patents, etc. - 特許庁

複雑でわかりにくい簿記作成時の仕分け作業を自動化することにより、入出金情報を入力するだけで損益計算書および貸借対照表が作成できるとともに、税務署提出資料も自動的に作成できる簿記システムを提供する。例文帳に追加

To provide a bookkeeping system allowing preparation of a profit and loss statement, and a balance sheet by only inputting money reception/payment information, and allowing automatic preparation of tax office presentation materials, by automating complicated and difficult-to-understand sorting work when keeping books. - 特許庁

富裕層の資産管理、資産対策として「資産運用ソリューション」「不動産管理ソリューション」「保険ソリューション」「税務ソリューション」を整合的に提供し、継続的にレポーティング、ギャップ分析のできるシステムおよびノウハウを提供する。例文帳に追加

To provide a system and know-how which can perform continuous reporting and gap analysis by conformably providing "investment solution", "property management solution", "insurance solution", and "tax solution" as property management and property measures for wealthy people. - 特許庁

海外勤務者所属団体に代わって、給与・税務情報サービス事業者が海外勤務者の人事・給与データを蓄積し、グローバル会計事務所と連携し、海外勤務者に給与明細情報提示や所得税申告支援をサービスすることにある。例文帳に追加

To accumulate human affairs/salary data of a person on overseas assignment by a salary/tax information service company instead of a group, to which the person on overseas assignment belongs, and to support presentation of a salary payment statement and declaration of income tax of the person on overseas assignment in association with a global countinghouse. - 特許庁

専門的な会計・税務知識のない小規模法人や個人事業者が、摘要辞書への登録や編集を簡単に行うことができる、摘要登録方法、摘要登録プログラム、及びプログラムを記録したコンピュータ読取可能な記録媒体の提供。例文帳に追加

To provide an abstract registration method, an abstract registration program, and a computer-readable recording medium with its program recorded thereon for enabling a small-scaled company or an individual enterpriser without any professional accounting or taxation business knowledge to easily execute registration or compilation in an abstract dictionary. - 特許庁

税務知識と経験が浅くても迅速に且つ正確に申告書作成が行え、財務会計システムと連動して入力作業効率が高い法人税申告用の勘定科目内訳明細書及び法人事業概況説明書作成装置の提供。例文帳に追加

To provide a device for preparing account subject itemized statement and corporation business summary description for corporation tax application, with which an application form can be speedily and exactly filled and input work efficiency is high while being linked with a financial account system even with shallow tax matter knowledge and experiences. - 特許庁

専門的な会計・税務知識のない小規模法人や個人事業者が、摘要辞書への登録や編集を簡単に行うことができる記帳システム、摘要辞書編集プログラム、摘要登録プログラム、及びプログラムを記憶したコンピュータ読み取り可能な記録媒体の提供。例文帳に追加

To provide an entry system allowing a small-scale corporation or a personal enterprise without having exclusive accounting and tax knowledge to simply carry out registration to an abstract dictionary and its edition; to provide an abstract dictionary edition program and an abstract registration program; and to provide a computer-readable recording medium with a program stored therein. - 特許庁

専門的な会計・税務知識のない小規模法人や個人事業者が、摘要辞書の編集を簡単に行うことができる、摘要辞書編集方法、摘要辞書編集プログラム、及びプログラムを記録したコンピュータ読取可能な記録媒体の提供。例文帳に追加

To provide an abstract dictionary edition method, an abstract dictionary editing program, and a computer-readable recording medium with its program recorded thereon for enabling a small-scaled company or an individual enterpriser without any professional accounting or taxation business knowledge to easily edit an abstract dictionary. - 特許庁

ｅ文書法に対応し、電子化された税務帳票などの、加筆修正箇所の特定や真贋判定などの効率を向上させることができる画像表示システム及び方法、画像読取装置、画像表示プログラム及び記憶媒体を提供する。例文帳に追加

To provide an image display system and method, an image reader, an image display program and a storage medium, with which the efficiency of specification of added and corrected parts and truth or falsehood determination, etc. of computerized tax forms, etc. is improved, in correspondence with e-document system. - 特許庁

経営情報サーバ装置３０は、少なくとも、顧客が所持する証憑に基づいて作成されたディジタル形式の財務データ及び／又は税務データを、顧客用端末機２０及び事務所用端末機１０の双方によって閲覧可能な状態に保存する。例文帳に追加

The management information server device 30 stores financial data and/or taxation data of digital format prepared based on vouchers a customer has so that these data may be browsed both with the customer terminal machine 20 for customer use and with the terminal machine 10 for office use. - 特許庁

法人税申告書作成時に法人地方税の既納付額（中間納付済額）の入力が簡単で、入力ミスや入力忘れを未然に防止できる税務会計処理装置、入力画面及び法人税申告書作成プログラムの提供。例文帳に追加

To provide a taxation accounting processor, an input screen and a corporation tax report draw-up program capable of simplifying the input of already paid amount of tax (interim paid amount) and preventing an input mistake and forgetting to input. - 特許庁

当該指令の下では、EU 域外の事業者とEU 域内の消費者との間でデジタルコンテンツの取引が行われる場合、域外事業者はEU 加盟国のうちいずれか一国の税務当局に登録し、消費者の移住地に従ってVAT を価格に上乗せし、登録した国に納税する（消費地主義）。例文帳に追加

Under the directive, for transactions between non-EU businesses and EU consumers, companies will be required to register with a VAT authority in any one EU member state of their choice, and to levy a VAT at the rate applicable in the member state where the consumer of the service resides (place of consumption). - 経済産業省

Tokios Tokelés社は保有するウクライナの出版会社が野党政治家を好意的に書いた本を出版したため、ウクライナ当局から事業活動を阻害する税務調査を受け、これはウクライナ―リトアニアBIT に違反するとして仲裁を申し立てた。例文帳に追加

Tokios Tokelés filed for arbitration, contending that because the Ukrainian publishing company held by Tokios Tokelés published a book that favorably portrayed a politician in the opposition party, Tokios Tokelés became subject to tax investigations from Ukrainian authorities that hindered its business activities, and that, for that reason, Ukraine breached the Ukraine-Lithuania BIT. - 経済産業省

6. 本組合に対する出資、組合財産の分配、本組合の事業収益に関する組合員等における税務上の取扱いについては無限責任組合員は責任を負わず、組合員が各自の責任において確認を行うものとする。例文帳に追加

(6) The General Partner shall not be liable for tax treatment of any Interested Partner in connection with contributions to the Partnership, distributions of Partnership Assets or profits resulting from the business of the Partnership, and the Partners shall be responsible for confirming their respective tax treatment.  - 経済産業省

しかしながら、業績が順調な企業であっても承継時の経営権の集中策や税務面の対策などは、専門的知識が必要でもあり、着手後に短期間で解決できる問題でもなく、場合によっては紛争となるケースもあるため、早めの取りかかりが必要であろう。例文帳に追加

Even at enterprises that are performing well, however, measures to concentrate management rights at the time of succession and taxrelated measures require professional knowledge. They are also not the kind of thing that can be resolved quickly once embarked upon, and can in some cases lead to disputes. They therefore need to be tackled sooner rather than later.  - 経済産業省

事業承継について十分な準備ができている企業は少数に留まっており、その内容としても後継者教育や周囲の理解を得るなどの経営環境の整備が中心で、相続対策などの税務面、法制面に取り組んでいる企業の割合は少ない。例文帳に追加

Only a minority of enterprises have made sufficient preparations for business succession, the main preparations consisting of the development of the management environment by training successors and gaining the understanding of stakeholders, and the proportion of enterprises that have taken action regarding tax or legal matters, such as inheritance measures, is low. - 経済産業省

特に、2011 年に発効した日オランダ新租税条約及び日香港租税協定においては、相互協議から 2 年間が経過しても事案が解決しない場合、税務当局以外の第三者により解決が図られる仲裁制度が導入された。例文帳に追加

In particular, an arbitration system was introduced into the new Japan-Netherland tax treaty and Hong Kong-Japan tax agreement, which took effect in 2011; under the arbitration system, if a dispute cannot be resolved within two years from initiation of mutual consultation, resolution of the dispute will be sought through arbitration of a third party other than tax authorities. - 経済産業省

第3-1-38図によると、「商品・サービス開発」や「市場・販路」などについては、社内の人間や同業の知人に相談する一方で、「会計」や「税務」、「法律」、「労務」など、専門性を有すると思われる分野についてはそれぞれ、民間機関を中心とした専門家に相談する傾向にあるようである。例文帳に追加

According to Fig. 3-1-38, in the areas of "Development of products and services" and "Markets and marketing" managements consult with people within the enterprise or acquaintances in the same industry. In areas such as "Accounting," "Taxation matters," "Law," and "Labor relations" that are assumed to require specialized knowledge there is a trend to consult with specialists, primarily in private institutions. - 経済産業省

オーストラリアについては、同条１(a) に掲げる法律の適用に関しては、これらの法律に責任を有する連邦の省の次官、及び同条１(b) に掲げる法制の適用に関しては、税務長官又は権限を与えられたその代理者例文帳に追加

as regards Australia, the Secretary of the Commonwealth Department responsible for the Acts specified in subparagraph 1(a) of Article 2 in relation to the application of those Acts, and the Commissioner of Taxation or an authorised representative of the Commissioner in relation to the application of the law specified in subparagraph 1(b) of Article 2; - 厚生労働省

８　第一項第一号又は第二号の場合において、振替国債非課税適用申告書若しくは振替国債所有期間明細書が同項第一号イに規定する税務署長に提出されたとき又は振替地方債非課税適用申告書若しくは振替地方債所有期間明細書が同項第二号イに規定する税務署長に提出されたときは、当該振替国債非課税適用申告書若しくは振替国債所有期間明細書又は当該振替地方債非課税適用申告書若しくは振替地方債所有期間明細書の提出をした者からその提出の際に経由すべき特定振替機関等の営業所等又は適格外国仲介業者の特定国外営業所等が受け取つた時にこれらの税務署長に提出があつたものとみなす。例文帳に追加

(8) In the case referred to in paragraph (1)(i) or (ii), where a written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds has been submitted to the district director prescribed in item (i)(a) of the said paragraph or a written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds has been submitted to the district director prescribed in item (ii)(a) of the said paragraph, it shall be deemed that the submission to the relevant district director has been made when the business office, etc. of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary, via which submission should be made, has received the said written application for tax exemption of book-entry transfer national government bonds or statement of the holding period of book-entry transfer national government bonds or the said written application for tax exemption of book-entry transfer local government bonds or statement of the holding period of book-entry transfer local government bonds, from the person who submitted the relevant document.  - 日本法令外国語訳データベースシステム

１８　振替国債につき法第五条の二第五項第四号の承認を受けようとする者が振替地方債につき同号の承認を受けている場合における第十四項の規定の適用については、同項中「特定振替機関が」とあるのは「振替国債に係る特定振替機関が」と、「その他財務省令で定める書類」とあるのは「及び振替地方債につき同項第四号の承認を受けていることを証する書類」と、「これを、振替国債にあつては」とあるのは「これを」と、「税務署長に、振替地方債にあつては当該振替地方債に係る特定振替機関及び当該振替地方債の利子の支払をする者を経由して同項第二号イに規定する税務署長に」とあるのは「税務署長に」とする。この場合において、同項の申請書の提出があつたときは、その提出の時において同号の承認があつたものとみなす。例文帳に追加

(18) With respect to the application of the provisions of paragraph (14) in the case where a person who intends to obtain the approval set forth in Article 5-2(5)(iv) of the Act with regard to book-entry transfer national government bonds has already obtained the approval set forth in paragraph (5)(iv) of the said Article with regard to book-entry transfer local government bonds, in paragraph (14), the term "a specified book-entry transfer institution certifies" shall be deemed to be replaced with "the specified book-entry transfer institution pertaining to book-entry transfer national government bonds certifies"; the term "other matters specified by an Ordinance of the Ministry of Finance" shall be deemed to be replaced with "and a document that certifies that the person has obtained the approval set forth in item (iv) of the said paragraph with regard to book-entry transfer local government bonds"; the term "submit such documents, in the case of book-entry transfer national government bonds, to" shall be deemed to be replaced with "submit such documents to"; the term "to the district director prescribed in paragraph (1)(i)(a) of the said Article via the specified book-entry transfer institution pertaining to the said book-entry transfer national government bonds, or in the case of book-entry transfer local government bonds, to the district director prescribed in item (ii)(a) of the said paragraph via the specified book-entry transfer institution pertaining to the said book-entry transfer local government bonds and the person who pays interest on the said book-entry transfer local government bonds" shall be deemed to be replaced with "to the district director prescribed in paragraph (1)(i)(a) of the said Article via the specified book-entry transfer institution pertaining to the said book-entry transfer national government bonds." In this case, where the written application set forth in paragraph (14) has been submitted, it shall be deemed that the approval set forth in Article 5-2(5)(iv) of the Act has been granted at the time of such submission.  - 日本法令外国語訳データベースシステム

２　税務署長等は、前項の規定による納税の猶予（以下この条において「納税の猶予」という。）をする場合には、その猶予に係る金額に相当する担保を徴さなければならない。ただし、その猶予に係る税額が五十万円以下である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。例文帳に追加

(2) The district director, etc. shall, when granting a grace of tax payment pursuant to the provision of the preceding paragraph (hereinafter referred to in this Article as a "grace of tax payment"), collect security equivalent to the amount under the grace period; provided, however, that this shall not apply where the tax amount under the grace period is not more than 500,000 yen or where there are special circumstances where it is impossible to collect security.  - 日本法令外国語訳データベースシステム

７　税務署長は、前項の書面若しくは明細書の添付のない確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第二項の規定を適用することができる。例文帳に追加

(7) Even where a domestic corporation has filed a final return form, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the said paragraph, the district director may, when he/she finds any unavoidable reason for the domestic corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provision of paragraph (2), only if the said document and written statement as well as the said documents on the calculation are submitted.  - 日本法令外国語訳データベースシステム

７　税務署長は、前項の記載若しくは明細書の添付がない確定申告書の提出があつた場合又は同項の書類の保存がない場合においても、その記載若しくは明細書の添付又は書類の保存がなかつたことについてやむを得ない事情があると認めるときは、第一項の規定を適用することができる。例文帳に追加

(7) Even where the trust corporation for a special purpose trust has filed a final return form without the application or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the said paragraph, the district director may, when he/she finds any unavoidable reason for the trust corporation's failure to make a necessary application, attach a necessary written statement or preserve the necessary documents on the calculation, apply the provision of paragraph (1).  - 日本法令外国語訳データベースシステム

６　税務署長は、前項の書面若しくは明細書の添付のない連結確定申告書等の提出があり、又は同項の書類を保存していなかつた場合においても、その添付又は保存がなかつたことについてやむを得ない事情があると認めるときは、当該書面及び明細書並びに書類の提出があつた場合に限り、第二項の規定を適用することができる。例文帳に追加

(6) Even where a consolidated corporation has filed a consolidated final return form, etc. without the document or written statement set forth in the preceding paragraph attached thereto or failed to preserve the documents on the calculation set forth in the said paragraph, the district director may, when he/she finds any unavoidable reason for the consolidated corporation's failure to attach a necessary document or written statement or preserve the necessary documents on the calculation, apply the provision of paragraph (2), only if the said document and written statement as well as the said documents on the calculation are submitted.  - 日本法令外国語訳データベースシステム

５　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。例文帳に追加

(5) A person who pays interest on general foreign-issued company bonds shall, when he/she has received a written application for tax exemption pertaining to the interest on the said general foreign-issued company bonds, submit the said written application for tax exemption to the district director prescribed in Article 6(4) of the Act no later than the final day of the month that includes the day on which the person has received the written application.  - 日本法令外国語訳データベースシステム

１７　特定民間国外債の利子の支払をする者は、前項の規定により作成した利子受領者確認書を、当該利子受領者確認書に係る利子の支払をした日の属する月の翌月末日までに法第六条第七項に規定する税務署長に提出しなければならない。例文帳に追加

(17) A person who pays interest on specified foreign-issued company bonds shall submit an interest recipient confirmation document prepared pursuant to the provisions of the preceding paragraph to the district director prescribed in Article 6(7) of the Act no later than the final day of the month following the month that includes the day on which the interest pertaining to the said interest recipient confirmation document has been paid.  - 日本法令外国語訳データベースシステム

２　法第四十一条の十二第二十一項の承認を受けようとする同項に規定する支払者は、その名称及び所在地、当該承認を受けようとする旨その他の財務省令で定める事項を記載した申請書を同項に規定する所轄税務署長に提出しなければならない。例文帳に追加

(2) A payer prescribed in Article 41-12(21) of the Act who intends to obtain the approval set forth in the said paragraph shall submit a written application containing his/her name and location, intention to obtain the said approval, and any other matters specified by an Ordinance of the Ministry of Finance to the competent district director prescribed in the said paragraph.  - 日本法令外国語訳データベースシステム

４　法第四十一条の十二第二十二項の承認を受けようとする同項に規定する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は、その名称及び所在地、当該承認を受けようとする旨その他の財務省令で定める事項を記載した申請書を同項に規定する所轄税務署長に提出しなければならない。例文帳に追加

(4) A person in charge of handling payment of redemption money or interest pertaining to specified book-entry transfer national government bonds, etc. prescribed in Article 41-12(22) of the Act who intends to obtain the approval set forth in the said paragraph shall submit a written application containing his/her name and location, intention to obtain the said approval, and any other matters specified by an Ordinance of the Ministry of Finance to the competent district director prescribed in the said paragraph.  - 日本法令外国語訳データベースシステム

７　法第四十二条の二第一項の規定の適用を受けようとする外国金融機関等は、当該外国金融機関等に対し特定利子の支払をする特定金融機関等の同条第十項に規定する帳簿に各人別に記載又は記録を受けていないときは、同条第五項の規定により非課税適用申告書を同項に規定する税務署長に提出しなければならない。例文帳に追加

(7) A foreign financial institution, etc. which seeks the application of the provisions of Article 42-2(1) of the Act shall, when it has not been entered or recorded separately in the books prescribed in Article 42-2(10) of the Act of a specified financial institution, etc. which pays specified interest to the said foreign financial institution, etc., submit a written application for tax exemption to the district director prescribed in Article 42-2(5) of the Act pursuant to the provisions of the said paragraph.  - 日本法令外国語訳データベースシステム

３　法第六十六条の四の二第一項の規定による納税の猶予を受けようとする者は、次に掲げる事項を記載した申請書に、同項の申立てをしたことを証する書類その他の財務省令で定めるものを添付し、これを国税通則法第四十六条第一項に規定する税務署長等に提出しなければならない。例文帳に追加

(3) A person intending to receive a grace of tax payment under the provisions of Article 66-4-2(1) of the Act shall submit a written application containing the matters listed as follows along with a document certifying that he/she has filed an objection set forth in the said paragraph and other documents specified by an Ordinance of the Ministry of Finance to the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes:  - 日本法令外国語訳データベースシステム

３　法第六十八条の八十八の二第一項の規定による納税の猶予を受けようとする者は、次に掲げる事項を記載した申請書に、同項の申立てをしたことを証する書類その他の財務省令で定めるものを添付し、これを国税通則法第四十六条第一項に規定する税務署長等に提出しなければならない。例文帳に追加

(3) A person intending to receive a grace of tax payment under the provisions of Article 68-88-2(1) of the Act shall submit a written application containing the matters listed as follows along with a document certifying that he/she has filed an objection set forth in the said paragraph and other documents specified by an Ordinance of the Ministry of Finance to the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes:  - 日本法令外国語訳データベースシステム

１６　一般民間国外債の利子の支払をする者は、当該一般民間国外債の利子に係る非課税適用申告書を受理したときは、その受理した日の属する月の翌月末日までに、当該非課税適用申告書を法第六条第四項に規定する税務署長に提出しなければならない。例文帳に追加

(16) A person who pays interest from general foreign private bonds shall, when he/she has received a written application for a tax exemption on the interest from said general foreign private bonds, submit said written application for a tax exemption to the district director of the tax office prescribed in Article 6, paragraph (4) of the Act no later than the final day of the month that includes the day on which the person has received the written application.  - 日本法令外国語訳データベースシステム

２８　特定民間国外債の利子の支払をする者は、前項の規定により作成した利子受領者確認書を、当該利子受領者確認書に係る利子の支払をした日の属する月の翌月末日までに法第六条第七項に規定する税務署長に提出しなければならない。例文帳に追加

(28) A person who pays interest from specified foreign private bonds shall submit a document identifying the interest recipient prepared pursuant to the provisions of the preceding paragraph to the district director the tax office prescribed in Article 6, paragraph (7) of the Act no later than the final day of the month following the month that includes the day on which the interest related to said document identifying the interest recipient has been paid.  - 日本法令外国語訳データベースシステム