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

Refund of Income Tax in the Case of Advanced Redemption, etc. 例文帳に追加

繰上償還等の場合の所得税の還付 - 日本法令外国語訳データベースシステム

Refund of Income Tax for Non-taxable Corporations, etc. 例文帳に追加

非課税法人等に対する所得税の還付 - 日本法令外国語訳データベースシステム

(e) The tax amount equivalent to the refund amount 例文帳に追加

ホ　還付金の額に相当する税額 - 日本法令外国語訳データベースシステム

Presentation, etc. of Documents for Refund of Income Tax, etc. 例文帳に追加

所得税額等の還付の場合の書類の提示等 - 日本法令外国語訳データベースシステム

2. Refund of income tax as a result of carryback of loss due to the earthquake 例文帳に追加

2 ．震災損失の繰戻しによる還付 - 経済産業省

Immediately refund the carried-over- amount of extra tax credits (2009 /2010)例文帳に追加

税額控除の繰越し分について即時還付（09年・10 年） - 経済産業省

(iii) Where the tax amount equivalent to the amount of a refund is overstated in the initial tax return form 例文帳に追加

三　先の納税申告書に記載した還付金の額に相当する税額が過大であるとき。 - 日本法令外国語訳データベースシステム

(6) Those taxable business providers that choose a refund of consumption tax, following confirmation of consumption tax and purchase tax deductions, for instance due to a low amount of taxable sales 例文帳に追加

⑥ 課税事業者のうち課税売上割合が低い等の理由から、消費税仕入控除税額確定後の返還を選択する者 - 経済産業省

The server 40 calculates tax refund based on the medical expense deduction declaration and transmits refund definition information to the server 3.例文帳に追加

役所サーバ４０は医療費控除申告をもとに税金の還付額を算出して還付金確定通知を代行サーバ３に送信する。 - 特許庁

If the actual tax refund based on State Council Notification No. 18 was construed as a de facto tax deduction, the tax refund could not be viewed as a producer subsidy under GATT Article III:8(b) and may be a measure not conforming to the exception clause of GATT Article III:2.例文帳に追加

すなわち、本還付はGATT 第３条８項⒝上の生産者補助金にはあたらず、GATT 第３条２項の例外には該当しないという疑いがあった。 - 経済産業省

(f) The amount to be deducted from the tax amount set forth in (d) or the tax amount to be used as the basis for the calculation of the amount of a refund 例文帳に追加

ヘ　ニの税額の計算上控除する金額又は還付金の額の計算の基礎となる税額 - 日本法令外国語訳データベースシステム

2. Upon receipt of the report in the preceding paragraph, the Minister shall order the refund of all or a part of the said amount of the Tax Deductions for Taxable Purchase for Consumption Tax etc. 例文帳に追加

２ 大臣は、前項の報告があった場合には、当該消費税等仕入控除税額の全部又は一部の返還を命ずる。 - 経済産業省

(i) A refund and any of the following overpayments: the day on which the national tax causing the refund or overpayment was paid (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

一　還付金及び次に掲げる過納金　当該還付金又は過納金に係る国税の納付があつた日（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

When a customer purchases a commodity or the like in cash, the refund company 4 executes the refund process, and deposits an actual refund money amount calculated by subtracting a fee of the refund company or the management company from the refund money amount (a value added tax) in sale proceeds into a customer's bank account, or remits a check corresponding to the amount to the customer.例文帳に追加

また、顧客が現金で商品等を購入する場合には、還付処理はリファンド会社４が実行し、売上金額中の還付金額（付加価値税）から、リファンド会社や管理会社の手数料を差し引いた実還付金額を、顧客の銀行口座に入金し、または相当額のチェックを顧客宛に送付する。 - 特許庁

(4) In calculating the interest on refund with respect to a refund pursuant to the provision of paragraph (2), the period set forth in Article 58(1) of the Act on General Rules for National Taxes (Interest on Refund), which shall be the basis of such calculation, shall be the period from the day following the day on which the return form has been filed pursuant to the provision of paragraph (1) (in the case of a refund pertaining to the amount of income tax prescribed in the preceding paragraph which has been paid after the said date of filing of the return form, the date of payment of the said amount of income tax) until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible). 例文帳に追加

４　第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項　（還付加算金）の期間は、第一項の規定による申告書の提出があつた日（同日後に納付された前項に規定する所得税の額に係る還付金については、その納付の日）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。 - 日本法令外国語訳データベースシステム

Considering this situation, the Chinese government increased the items of which processing trade is restricted or banned3 and the government also lowered the Export Value-Added Tax Refund Rates4 in September 2006.例文帳に追加

中国政府はこうした事情から、2006年9月以降、加工貿易禁止・制限品目の追加や輸出増値税還付率の引下げを行っている。 - 経済産業省

(vi) Tax return form: a return form in which any of the following facts with regard to a national tax under the self-assessment system, and other necessary and related facts, are stated pursuant to the provisions of the national tax laws, including a return form for receiving a national tax refund (hereinafter referred to as a "refund"): 例文帳に追加

六　納税申告書　申告納税方式による国税に関し国税に関する法律の規定により次に掲げるいずれかの事項その他当該事項に関し必要な事項を記載した申告書をいい、国税に関する法律の規定による国税の還付金（以下「還付金」という。）の還付を受けるための申告書でこれらのいずれかの事項を記載したものを含むものとする。 - 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

Article 152 In the case where a district director intends to refund taxes pursuant to the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act, he/she can, when it is found to be necessary, request the domestic corporation that is to receive the refund to present or submit documents or books that prove the amount to be deducted pursuant to the provisions of Articles 68 and 69 (Tax Credit) of the Act. 例文帳に追加

第百五十二条　税務署長は、法第七十八条第一項（所得税額等の還付）の規定による還付をする場合において、必要があると認めるときは、その還付を受ける内国法人に対し、法第六十八条及び第六十九条（税額控除）の規定による控除をされるべき金額を証明する書類又は帳簿の提示又は提出を求めることができる。 - 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 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

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

Occidental, a U.S. company, requested arbitration on the grounds that a denial of a refund of value-added tax provided under Ecuadorian tax law was in violation of the national treatment, under the U.S.A.-Ecuador BIT.例文帳に追加

米国Occidental社は、エクアドルの税法が定める付加価値税の還付を否定されたことが、米国―エクアドルBIT の内国民待遇等に違反するとして仲裁を申し立てた。 - 経済産業省

(vi) Where the taxpayer is found to have evaded or attempted to evade payment of a national tax or to have received or attempted to receive a refund of a national tax through deception or other wrongful means, or where the taxpayer is found to have evaded or attempted to evade the execution of the delinquent tax collection procedure 例文帳に追加

六　納税者が偽りその他不正の行為により国税を免れ、若しくは免れようとし、若しくは国税の還付を受け、若しくは受けようとしたと認められるとき、又は納税者が国税の滞納処分の執行を免れ、若しくは免れようとしたと認められるとき - 日本法令外国語訳データベースシステム

Article 145 (1) The provisions of Part II, Chapter I, Section 3 (Filing of Return, Payment and Refund, etc. of Corporation Tax on Income for Each Business Year of Domestic Corporation) shall apply mutatis mutandis to the filing of a return, payment, and refund as well as 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 corporation tax on income for each business year of a foreign corporation. 例文帳に追加

第百四十五条　前編第一章第三節（内国法人の各事業年度の所得に対する法人税の申告、納付及び還付等）の規定は、外国法人の各事業年度の所得に対する法人税についての申告、納付、還付及び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

Article 191 With regard to matters for the application of the provisions of Part II, Chapter I, Section 3, Subsection 4 (Refund for Corporation Tax for Income for Each Business Year of Domestic Corporations) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter I, Section 3 of the preceding Part (Refund for Corporation Tax for Income for Each Business Year of Domestic Corporations) shall be applied mutatis mutandis. 例文帳に追加

第百九十一条　法第百四十五条（外国法人に対する準用）において準用する法第二編第一章第三節第四款（内国法人の各事業年度の所得に対する法人税に係る還付）の規定の適用に係る事項については、前編第一章第三節（内国法人の各事業年度の所得に対する法人税に係る還付）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 72 (1) The right of the State to collect a national tax (hereinafter referred to as the "right of collection of a national tax" in this Section) shall be extinguished by prescription if it is not exercised within five years from the statutory due date for payment of the national tax (in the case of a national tax to be paid based on a reassessment or determination, etc. set forth in paragraph (1), item (i) of the preceding Article, from the day on which the decision, etc. or the reassessment prescribed in said item was made; in the case of a national tax to be paid by reason of an overstatement of the tax amount equivalent to the amount of a refund based on a return form for a refund claim, as well as the expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of delinquent tax due to default on a stamp tax, from the day on which the tax liability was established; the same shall apply in paragraph (3) of the following Article). 例文帳に追加

第七十二条　国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（前条第一項第一号に掲げる更正決定等により納付すべきものについては、同号に規定する裁決等又は更正があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。 - 日本法令外国語訳データベースシステム

(3) In the case referred to in the preceding paragraph, where any part of the amount of income tax listed in paragraph (1)(ii) as stated in the return form set forth in the preceding paragraph (limited to the income tax to be collected pursuant to the provisions of Part IV, Chapter V) has not yet been paid, the part of the amount of refund pursuant to the provision of the preceding paragraph which corresponds to the said unpaid part of income tax shall not be paid until the relevant income tax payment is completed. 例文帳に追加

３　前項の場合において、同項の申告書に記載された第一項第二号に掲げる所得税の額（次編第五章の規定により徴収されるべきものに限る。）のうちにまだ納付されていないものがあるときは、前項の規定による還付金の額のうちその納付されていない部分の金額に相当する金額については、その納付があるまでは、還付しない。 - 日本法令外国語訳データベースシステム

With respect to the value-added tax on semiconductors, domestic semiconductor manufacturers received a refund of the tax on their domestically made semiconductors under State Council Notification No. 18 (“Several Policies for Encouraging the Development of the Software and Integrated Circuit Industry”).例文帳に追加

半導体製品に対する増値税賦課については、国務院18号通達「ソフトウェア産業ならびにIC 産業の発展を推進するための政策」（2000年６月）の規定により国内生産半導体に対しては国内の生産者に増値税の還付を行っていた。 - 経済産業省

(2) Where a return form has been filed pursuant to the provision of the preceding paragraph, the district director shall refund income tax equivalent to the amount listed in item (iii) of the said paragraph. 例文帳に追加

２　前項の規定による申告書の提出があつた場合には、税務署長は、同項第三号に掲げる金額に相当する所得税を還付する。 - 日本法令外国語訳データベースシステム

The Ecuadorian government claimed that since Petroecuador, a domestic oil company, was also denied a refund of value-added tax, it was not discriminatory treatment against foreign investors.例文帳に追加

エクアドル政府は、国内の石油企業であるペトロアクアドルも同様に還付を認められておらず、外国投資家に対する差別的な取り扱いではないと主張した。 - 経済産業省

Measures were introduced under the Earthquake Special Provisions Act passed in April 2011 to allow extraordinary depreciation of assets acquired to replace assets damaged by the Great East Japan Earthquake and provide enterprises in the affected areas with cash in hand (e.g., through carryback refund of corporation tax). 例文帳に追加

平成23 年4 月に成立した震災特例法により、被災した資産の代替として取得する資産の特別償却や、法人税の繰戻し還付等被災企業の手元資金の確保のための措置等を講じた。 - 経済産業省

Businesses can presently receive a one-year refund carryback for loss arising in the current business year, and the period of effect of this measure will be extended by two years to March 31, 2014 under the revisions to the tax system in fiscal 2012. (New) 例文帳に追加

また、当期の事業年度に生じた欠損金については、1 年間の繰戻還付を受けることができるが、2012 年度税制改正により、その適用期限を2014年3月31日まで2年延長する。（新規） - 経済産業省

Meanwhile, lately, concerning the effect from the global financial crisis, the government temporarily suspended the regulations on processing trade and raised some of the Export Value-Added Tax Refund Rates.例文帳に追加

一方で、近年では、世界経済危機の影響を考慮し、政府が加工貿易規制を一時的に停止、増値税還付率を一部引き上げるなどの措置も行われている。 - 経済産業省

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

Article 58 (1) Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., he/she shall add, to the amount to be refunded or appropriated, an amount calculated by multiplying the amount to be refunded or appropriated by the rate of 7.3% per annum according to the number of days during the period from the day following the day specified in each of the following items for the categories of refund, etc. listed respectively in said items, until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible) (or during the period otherwise specified by other national tax laws) (the amount thus calculated shall be referred to as "interest on refund"): 例文帳に追加

第五十八条　国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間（他の国税に関する法律に別段の定めがある場合には、その定める期間）の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下「還付加算金」という。）をその還付し、又は充当すべき金額に加算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 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

Under the tax revision last year, investors earning profits of 5 million yen or more from the sale of stocks or receiving stock dividends of one million yen or more are already required to make a tax declaration, thus bearing the burden of following paperwork procedures. This time, elderly people are also expected to be required to apply for a tax refund in order to benefit from tax exemption. Do you have any solution in mind that would simplify the tax system from the viewpoint of easing the burden of paperwork? 例文帳に追加

すでに今回の要望よりも前の去年の税制改正ですでに譲渡益500万円、配当100万円以上の投資家については申告義務が課されるということで、そこですでに事務負担があるということに加えて、今度の高齢者向けについても非課税部分は還付申告が必要になるということの見通しのようですけれども、申告事務負担を軽減するという意味で簡素化について何か解決策についてお考えがあるかお聞かせ下さい。 - 金融庁

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

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

(2) A refund under the provisions of Article 41-12(5) of the Act shall be made at the time of redemption prescribed in the said paragraph. In this case, the said amount to be refunded shall be deducted from the amount payable pursuant to the provisions of paragraph (3) of the said Article or Article 181 or 212 of the Income Tax Act. 例文帳に追加

２　法第四十一条の十二第五項の規定による還付は、同項に規定する償還の際、還付する。この場合において、当該還付をする金額は、同条第三項又は所得税法第百八十一条若しくは第二百十二条の規定により納付すべき金額から控除する。 - 日本法令外国語訳データベースシステム

In the event that a corporation files a loss for the business year ending between March 11, 2011, and March 10, 2012, includes loss due to the earthquake, it may apply for a tax refund by carrying back in full the amount of the loss caused by the earthquake for two years. 例文帳に追加

平成23 年3 月11 日から平成24 年3 月10 日までの間に終了する事業年度において、法人の欠損金額のうちに震災損失金額がある場合には、その震災損失金額の全額について2 年間まで遡っての繰戻し還付を認める措置を講じた。 - 経済産業省

(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

I assume that you are asking what I think about the press coverage reporting that the Ministry of Finance and the National Tax Agency are now set on starting the refund procedures associated with the so-called double taxation of pension-type life insurance payments. My understanding is that the work of examination by the tax authorities is in progress on the issue of the refunds and related matters associated with the so-called problem of pension-type life insurance payment double taxation. 例文帳に追加

ご質問はいわゆる年金型生命保険の二重課税問題で、財務省、国税庁が10月から還付を開始する方針を固めたとの報道があるがいかが考えるかと、こういうことだと思いますが、いわゆる年金方式の生命保険の二重課税問題に関する還付等については、税務当局において検討が行われているものと承知いたしております。 - 金融庁

(x) Article 40 (Exclusion from Deductible Expenses of the Income Tax to be Deducted from the Corporation Tax) of the Act: The amount equivalent to the amount to be deducted or refunded as prescribed in the said Article shall include the amount to be deducted or refunded in the case of receiving the application of the provisions of Article 68(1) (Credit for Income Tax) of the Act which is applied mutatis mutandis pursuant to Article 144 (Mutatis Mutandis Application to Foreign Corporations) of the Act, or the provisions of Article 78(1) (Refund of Income Tax, etc.) of the Act or Article 133(1) (Refund of Income Tax, etc. by Reassessment Pertaining to Final Return or Consolidated Final Return) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act or Article 147 (Mutatis Mutandis Application to Foreign Corporations) of the Act, and the amount equivalent to the income tax which is imposed, pursuant to the provisions of Article 178 (Tax Base of Income Tax in the Case of Foreign Corporations) and Article 179 (Tax Rate for Income Tax in the Case of Foreign Corporations) of the Income Tax Act, with regard to dividends, etc. prescribed in Article 190 (Dividends, etc. Without Credit for Income Tax) among domestic source income listed in Article 141(i) (Tax Base of Corporation Tax in the Case of Foreign Corporations) of the Act of the foreign corporation listed in the said item; 例文帳に追加

十　法第四十条（法人税額から控除する所得税額の損金不算入）　同条に規定する控除又は還付をされる金額に相当する金額は、法第百四十四条（外国法人に対する準用）において準用する法第六十八条第一項（所得税額の控除）又は法第百四十五条（外国法人に対する準用）若しくは第百四十七条（外国法人に対する準用）において準用する法第七十八条第一項（所得税額等の還付）若しくは第百三十三条第一項（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）の規定の適用を受けた場合におけるこれらの規定による控除又は還付をされる金額に相当する金額のほか、法第百四十一条第一号（外国法人に係る法人税の課税標準）に掲げる外国法人の同号に掲げる国内源泉所得のうち第百九十条（所得税額の控除の適用がない配当等）に規定する配当等につき所得税法第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定により課される所得税の額に相当する金額を含むものとする。 - 日本法令外国語訳データベースシステム

(17) Where, with regard to corporation tax, the tax amount payable due to 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) falls short, or the amount of the refund prescribed in Article 2(vi) of the Act on General Rules for National Taxes is in excess, the prescription of the right of collection of national tax prescribed in Article 72(1) of the said Act shall not run for one year from the statutory due date prescribed in Article 72(1) of the said Act for the said corporation tax, except where the provision of Article 73(3) of the said Act shall apply. 例文帳に追加

１７　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ことに伴い納付すべき税額が過少となり、又は国税通則法第二条第六号に規定する還付金の額が過大となつた法人税に係る同法第七十二条第一項に規定する国税の徴収権の時効は、同法第七十三条第三項の規定の適用がある場合を除き、当該法人税の同法第七十二条第一項に規定する法定納期限から一年間は、進行しない。 - 日本法令外国語訳データベースシステム