「REASSESSMENT」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

Special Provisions for Request for Reassessment 例文帳に追加

更正の請求の特例 - 日本法令外国語訳データベースシステム

Subsection 4 Reassessment and Determination 例文帳に追加

第四款　更正及び決定 - 日本法令外国語訳データベースシステム

Chapter V Reassessment and Determination 例文帳に追加

第五章　更正及び決定 - 日本法令外国語訳データベースシステム

Chapter IV Reassessment and Determination 例文帳に追加

第四章　更正及び決定 - 日本法令外国語訳データベースシステム

Subsection 3 Special Provisions for Request for Reassessment 例文帳に追加

第三款　更正の請求の特例 - 日本法令外国語訳データベースシステム

My colleague who was doing a reassessment of the patient例文帳に追加

再び患者を診察した同僚が - 映画・海外ドラマ英語字幕翻訳辞書

REASSESSMENT SYSTEM AND REASSESSMENT METHOD BY PRICE REPLACEMENT BASED ON VECTOR LAND ASSESSMENT例文帳に追加

ベクトル路線価に基づく価格入替による再評価システムおよび再評価方法 - 特許庁

Time Limit for Reassessment, Determination, etc. of National Tax 例文帳に追加

国税の更正、決定等の期間制限 - 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 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

Special Provisions for Time Limit for Reassessment, Determination, etc. of National Tax 例文帳に追加

国税の更正、決定等の期間制限の特例 - 日本法令外国語訳データベースシステム

i) A reassessment or determination: the statutory tax return due date for the national tax to which the reassessment or determination pertains (in the case of a reassessment based on a return form for a refund claim, the day on which said return form has been filed 例文帳に追加

一　更正又は決定　その更正又は決定に係る国税の法定申告期限（還付請求申告書に係る更正については、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

(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 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

(i) A reassessment or an assessment and determination to decrease the payable tax amount 例文帳に追加

一　納付すべき税額を減少させる更正又は賦課決定 - 日本法令外国語訳データベースシステム

(ii) A reassessment to increase the amount of net loss, etc. that has arisen during the taxable period concerned or the amount of a refund, or a reassessment made on the assumption of the existence of these amounts 例文帳に追加

二　純損失等の金額で当該課税期間において生じたもの若しくは還付金の額を増加させる更正又はこれらの金額があるものとする更正 - 日本法令外国語訳データベースシステム

In 'Oshu-shioki', a reassessment of a territorial ownership in the Oshu region, Masamune was allowed to have 720,000 goku of lands (200,160 cubic meters) and returned to Yonezawa Castle. 例文帳に追加

奥州仕置では、72万石を安堵され居城を米沢に戻す。 - Wikipedia日英京都関連文書対訳コーパス

(ii) The business year, due date and the amount of payable corporation tax based on the reassessment or determination 例文帳に追加

二　納付すべき更正決定に係る法人税の事業年度、納期限及び金額 - 日本法令外国語訳データベースシステム

(i) A reassessment or determination, etc. of a national tax pertaining to a person who has received a decision of the National Tax Tribunal, a determination of the taxation agency or a judgment of a court of justice (hereinafter referred to as a "decision, etc." in this item) on an appeal of dissatisfaction or litigation regarding a reassessment or determination, etc. of a national tax for which the tax base, etc. or tax amount is to be changed upon the change to the original disposition by such decision, etc. or upon the reassessment based on a request for reassessment (limited to such national tax falling under the tax item which applies to the national tax to which said decision, etc. or said reassessment pertains): six months from the day on which said decision, etc. or said reassessment was made 例文帳に追加

一　更正決定等に係る不服申立て若しくは訴えについての裁決、決定若しくは判決（以下この号において「裁決等」という。）による原処分の異動又は更正の請求に基づく更正に伴つて課税標準等又は税額等に異動を生ずべき国税（当該裁決等又は更正に係る国税の属する税目に属するものに限る。）で当該裁決等又は更正を受けた者に係るものについての更正決定等　当該裁決等又は更正があつた日から六月間 - 日本法令外国語訳データベースシステム

Article 167 The provisions of Part II, Chapter VI (Special Provisions for Request for Reassessment in the case of Residents) shall apply mutatis mutandis to a request for reassessment pursuant to the provision of Article 23(1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to income tax in the case of comprehensive taxation on nonresidents. 例文帳に追加

第百六十七条　前編第六章（居住者に係る更正の請求の特例）の規定は、非居住者の総合課税に係る所得税についての国税通則法第二十三条第一項　（更正の請求）の規定による更正の請求について準用する。 - 日本法令外国語訳データベースシステム

(iii) A reassessment to decrease the amount of net loss, etc. that has arisen during the taxable period concerned 例文帳に追加

三　純損失等の金額で当該課税期間において生じたものを減少させる更正 - 日本法令外国語訳データベースシステム

Article 168 The provisions of Part II, Chapter VII (Reassessment and Determination in the case of Residents) shall apply mutatis mutandis to the reassessment or determination of income tax in the case of comprehensive taxation of on nonresidents. 例文帳に追加

第百六十八条　前編第七章（居住者に係る更正及び決定）の規定は、非居住者の総合課税に係る所得税についての更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

(ii) Where the amount of net loss, etc. is understated in said return form (or where the previously reassessed amount is understated, if a reassessment of said amount has been performed), or where the amount of net loss, etc. 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 the preceding item 例文帳に追加

二　前号に規定する理由により、当該申告書に記載した純損失等の金額（当該金額に関し更正があつた場合には、当該更正後の金額）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）に純損失等の金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

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 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

(3) No determination under the provisions of Article 25 (Determination) or reassessment following such determination may be made on or after the day on which five years have elapsed from the statutory tax return due date for the national tax to which such determination or reassessment pertains (or from the day specified by Cabinet Order in the case that a determination or reassessment is to be made when no return form for a refund claim has been filed). 例文帳に追加

３　第二十五条（決定）の規定による決定又はその決定後にする更正は、その決定又は更正に係る国税の法定申告期限（還付請求申告書の提出がない場合にする当該決定又は更正については、政令で定める日）から五年を経過した日以後においては、することができない。 - 日本法令外国語訳データベースシステム

To provide a reassessment system and reassessment method for calculating the land assessment price based on the latest land price by inputting the latest vector land price data with a land code and replacing the existing land price data with the inputted data.例文帳に追加

ベクトル路線価データに最新のベクトル路線価データを路線コードを介して入力し、従来の路線価データと入れ替え、最新の路線価に基づく路線価評価額を算出する再評価システムおよび再評価方法を提供する。 - 特許庁

Furthermore, we recognized the progress made on the reassessment of the legal and regulatory feasibility for the establishment of the RSI. 例文帳に追加

さらに、RSI設立に係る法的及び規制面からの実現可能性の再評価についての研究の進捗を認識。 - 財務省

We encouraged further discussion on the RSI establishment and expect that the business feasibility reassessment will be accelerated and completed this year. 例文帳に追加

RSI 設立に係る更なる議論を慫慂し、ビジネス面での実現可能性の再評価を本年中に完了することを期待。 - 財務省

i) A reassessment or determination of corporation tax to be made based on the fact that a corporation has conducted a transaction with a foreign affiliated person related to the said corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　法人が当該法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求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

Article 147 The provisions of Article 130 to Article 132-2 (Reassessment and Determination in the case of Domestic Corporations), Article 133 (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) and Article 134 (Refund of Interim Payment by Reassessment or Determination Pertaining to Final Return or Consolidated Final Return) shall apply mutatis mutandis to the reassessment or determination of corporation tax on a foreign corporation's income for each business year, and corporation tax on a foreign corporation's retirement pension fund. 例文帳に追加

第百四十七条　第百三十条から第百三十二条の二まで（内国法人に係る更正及び決定）、第百三十三条（確定申告又は連結確定申告に係る更正による所得税額等の還付）、第百三十四条（確定申告又は連結確定申告に係る更正又は決定による中間納付額の還付）の規定は、外国法人の各事業年度の所得に対する法人税及び外国法人の退職年金等積立金に対する法人税に係る更正又は決定について準用する。 - 日本法令外国語訳データベースシステム

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 例文帳に追加

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。） - 日本法令外国語訳データベースシステム

We also recognized the progress of work at the technical working group on legal and regulatory feasibility reassessment of Regional Settlement Intermediary (RSI). 例文帳に追加

作業部会での域内決済機関（ RSI）に係る法的及び規制面からの実現可能性の再評価についての作業の進捗を認識。 - 財務省

In recent years however, while environmental protection is emphasized, some have proposed the use of Furoshiki instead of supermarket checkout bags (described in detail in contemporary reassessment). 例文帳に追加

しかし近年、環境問題が取り上げられる中、袋に代わるものとして利用を提案する意見がある（今日的再評価にて詳述）。 - Wikipedia日英京都関連文書対訳コーパス

i) A reassessment or determination of corporation tax to be made based on the fact that a consolidated corporation has conducted a transaction with a foreign affiliated person related to the said consolidated corporation at the amount of consideration that is different from the arm's length price prescribed in paragraph (1), or a reassessment or determination of corporation tax to be made, upon the said reassessment or determination, to make a change to the tax base, etc. or tax amount, etc. prescribed in Article 19(1) of the Act on General Rules for National Taxes: The statutory due date of tax return prescribed in Article 2(vii) of the said Act with regard to corporation tax pertaining to the relevant reassessment or determination (in the case of a reassessment based on a return of claim for a refund prescribed in Article 61(1) of the said Act: the day on which the said return of claim for a refund has been filed 例文帳に追加

一　連結法人が当該連結法人に係る国外関連者との取引を第一項に規定する独立企業間価格と異なる対価の額で行つた事実に基づいてする法人税に係る更正決定又は当該更正決定に伴い国税通則法第十九条第一項に規定する課税標準等若しくは税額等に異動を生ずべき法人税に係る更正決定　これらの更正決定に係る法人税の同法第二条第七号に規定する法定申告期限（同法第六十一条第一項に規定する還付請求申告書に係る更正については、当該還付請求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

i) The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 66-4-2(1) of the Act (meaning the reassessment or determination listed in Article 66-4(16)(i) of the Act; hereinafter the same shall apply in this item and paragraph (3)(ii)) does not cover the part pertaining to the corporation tax prescribed in Article 66-4-2(1) of the Act (referred to as the "amount of corporation tax not under grace" in the next item) from the amount of corporation tax payable based on the said reassessment or determination (referred to as the "amount of corporation tax based on the reassessment or determination" in the next item 例文帳に追加

一　法第六十六条の四の二第一項に規定する申立てに係る更正決定（法第六十六条の四第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十六条の四の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額 - 日本法令外国語訳データベースシステム

Article 71 (1) Notwithstanding the provisions of the preceding Article, a reassessment or determination, etc. listed in the following items may be made within the period specified respectively in said items if the day on which such period expires comes after the date of expiration of the period during which a reassessment or determination, etc. may be made pursuant to the provisions of the preceding Article: 例文帳に追加

第七十一条　更正決定等で次の各号に掲げるものは、当該各号に掲げる期間の満了する日が前条の規定により更正決定等をすることができる期間の満了する日後に到来する場合には、前条の規定にかかわらず、当該各号に掲げる期間においても、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

Article 294 With regard to the matters for the application of the provisions of Part II, Chapter VI of the Act (Special Provisions for Request for Reassessment in the case of Residents) as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the Act, the provisions of Part II, Chapter VI (Special Provisions for Request for Reassessment in the case of Residents) shall apply mutatis mutandis. 例文帳に追加

第二百九十四条　法第百六十七条（非居住者に対する準用）において準用する法第二編第六章（居住者に係る更正の請求の特例）の規定の適用に係る事項については、前編第六章（居住者に係る更正の請求の特例）の規定を準用する。 - 日本法令外国語訳データベースシステム

Article 295 With regard to the matters for the application of the provisions of Part II, Chapter VII of the Act (Reassessment and Determination in the case of Residents) as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the Act, the provisions of Part II, Chapter VII (Reassessment and Determination in the case of Residents) shall apply mutatis mutandis. 例文帳に追加

第二百九十五条　法第百六十八条（非居住者に対する準用）において準用する法第二編第七章（居住者に係る更正及び決定）の規定の適用に係る事項については、前編第七章（居住者に係る更正及び決定）の規定を準用する - 日本法令外国語訳データベースシステム

When the scope of assessment determined by the management is judged as inappropriate as a result of the evaluation performed by external auditors, the management shall be required to perform reassessment procedures over the new scope of assessment. However, the reassessment procedures may be difficult due to the limited timeframe. 例文帳に追加

監査人による評価範囲の妥当性の検討の結果、経営者の決定した評価範囲が適切でないと判断されることが考えられ、この場合、経営者は新たな評価範囲について評価し直す必要が生じるが、その手続の実施には時間的な制約等の困難が伴う場合も想定される。 - 金融庁

(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 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

i) The amount obtained by deducting the amount of corporation tax payable where the calculation has been made by deeming that the reassessment or determination for the objection prescribed in Article 68-88-2(1) of the Act (meaning the reassessment or determination listed in Article 68-88(16)(i) of the Act; hereinafter the same shall apply in this item and paragraph (3)(ii)) does not cover the part pertaining to the corporation tax prescribed in Article 68-88-2(1) of the Act (referred to as the "amount of corporation tax not under grace" in the next item) from the amount of corporation tax payable based on the said reassessment or determination (referred to as the "amount of corporation tax based on the reassessment or determination" in the next item 例文帳に追加

一　法第六十八条の八十八の二第一項に規定する申立てに係る更正決定（法第六十八条の八十八第十六項第一号に掲げる更正決定をいう。以下この号及び第三項第二号において同じ。）により納付すべき法人税の額（次号において「更正決定に係る法人税の額」という。）から、当該更正決定のうち法第六十八条の八十八の二第一項に規定する法人税の額に係る部分がなかつたものとして計算した場合に納付すべきものとされる法人税の額（次号において「猶予対象以外の法人税の額」という。）を控除した金額 - 日本法令外国語訳データベースシステム

(iv) Except for those listed in the preceding three items, a reassessment of a national tax for which a return form after the due date has been filed on or after the day on which three years have elapsed from the statutory tax return due date 例文帳に追加

四　前三号に掲げるものを除き、法定申告期限から三年を経過した日以後に期限後申告書の提出があつた国税についての更正 - 日本法令外国語訳データベースシステム

(5) The provisions of Article 27 (Reassessment or Determination Based on Examination by Officials of the National Tax Agency or National Taxation Bureau), the second sentence of Article 28, paragraph (3) (Matters to Be Stated as Supplementary Note to Written Notice of Determination) and Article 29 (Effect of Reassessment, etc.) shall apply mutatis mutandis to a determination made under the provisions of paragraph (1) or paragraph (2) (hereinafter referred to as an "assessment and determination"). 例文帳に追加

５　第二十七条（国税庁又は国税局の職員の調査に基づく更正又は決定）、第二十八条第三項後段（決定通知書の附記事項）及び第二十九条（更正等の効力）の規定は、第一項又は第二項の規定による決定（以下「賦課決定」という。）について準用する。 - 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: 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

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 例文帳に追加

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） - 日本法令外国語訳データベースシステム

Article 61 (1) Where an amended return form has been filed (excluding an amended return form filed by a taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts, while anticipating that a reassessment will be made of said national tax because of the examination having been conducted with regard to said national tax) or where a reassessment has been made (excluding a reassessment made to the national tax against the taxpayer who has evaded payment of a national tax or has received a refund of a national tax by deception or other wrongful acts), if the case falls under any of the following items, the provisions of paragraph (2) of the preceding Article shall apply to the national tax payable by filing said return form or based on said reassessment, with the period set forth in the relevant item being deducted from the period prescribed in said paragraph: 例文帳に追加

第六十一条　修正申告書（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者が当該国税についての調査があつたことにより当該国税について更正があるべきことを予知して提出した当該申告書を除く。）の提出又は更正（偽りその他不正の行為により国税を免れ、又は国税の還付を受けた納税者についてされた当該国税に係る更正を除く。）があつた場合において、次の各号の一に該当するときは、当該申告書の提出又は更正により納付すべき国税については、前条第二項に規定する期間から当該各号に掲げる期間を控除して、同項の規定を適用する。 - 日本法令外国語訳データベースシステム

(ii) Where a return form is filed after the due date (including a tax return form to be filed to receive payment of a refund, which is specified by Cabinet Order (hereinafter referred to as a "return form for a refund claim"); hereinafter the same shall apply in this item), 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 concerning said reassessment has been given after the day on which one year has elapsed from the filing date of the return form after the due date: the period from the day following the day on which one year has elapsed from filing date of the return form after the due date, until the day on which said amended return form has been filed or the day on which a written notice of reassessment has been given 例文帳に追加

二　その申告又は更正に係る国税について期限後申告書（還付金の還付を受けるための納税申告書で政令で定めるもの（以下「還付請求申告書」という。）を含む。以下この号において同じ。）が提出されている場合において、その期限後申告書の提出があつた日の翌日から起算して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。　その期限後申告書の提出があつた日の翌日から起算して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