「Taxation」に関連した英語例文の一覧と使い方(19ページ目) - Weblio英語例文検索

The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the company making the distribution is a resident. 例文帳に追加

この条において、「配当」とは、株式その他利得の分配を受ける権利（信用に係る債権を除く。）から生ずる所得及びその分配を行う法人が居住者とされる締約国の租税に関する法令上株式から生ずる所得と同様に取り扱われる所得をいう。 - 財務省

The provisions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 例文帳に追加

この２の規定は、一方の締約国に対し、家族の状況又は家族を扶養するための負担を理由として当該一方の締約国の居住者に認める租税上の人的控除、救済及び軽減を他方の締約国の居住者に認めることを義務付けるものと解してはならない。 - 財務省

At the signing of the Convention between Japan and the State of Kuwait for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Convention”), the Government of Japan and the Government of the State of Kuwait have agreed upon the following provisions, which shall form an integral part of the Convention. 例文帳に追加

所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国とクウェート国との間の条約（以下「条約」という。）の署名に当たり、日本国政府及びクウェート国政府は、条約の不可分の一部を成す次の規定を協定した。 - 財務省

Neither Contracting Party shall apply more prejudicial or restrictive taxation measures to nationals or residents of the other Contracting Party than those applied to nationals of the first-mentioned Contracting Party in the same circumstances, in particular with respect to residence. 例文帳に追加

いずれの一方の締約者も、他方の締約者の国民又は居住者に対し、特に居住者であるか否かに関し同様の状況にある当該一方の締約者の国民に適用する措置よりも不利益な又は制限的な租税に係る課税措置を適用してはならない。 - 財務省

At the signing of the Agreement between Japan and Brunei Darussalam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Agreement”), Japan and Brunei Darussalam have agreed upon the following provisions, which shall form an integral part of the Agreement 例文帳に追加

所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国とブルネイ・ダルサラーム国との間の協定（以下「協定」という。）の署名に当たり、日本国及びブルネイ・ダルサラーム国は、協定の不可分の一部を成す次の規定を協定した。 - 財務省

At the signing of the Convention between Japan and the Republic of Kazakhstan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Convention”), Japan and the Republic of Kazakhstan have agreed upon the following provisions, which shall form an integral part of the Convention. 例文帳に追加

所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国とカザフスタン共和国との間の条約（以下「条約」という。）の署名に当たり、日本国及びカザフスタン共和国は、条約の不可分の一部を成す次の規定を協定した。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention, insofar as the taxation thereunder is not contrary to the provisions of the Convention. 例文帳に追加

両締約国の権限のある当局は、この条約の規定又はこの条約が適用される租税に関する両締約国の法令（当該法令に基づく課税がこの条約の規定に反しない場合に限る。）の規定の実施に関連する情報を交換する。 - 財務省

The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the payer is a resident. 例文帳に追加

この条において、「配当」とは、株式その他利得の分配を受ける権利（信用に係る債権を除く。）から生ずる所得及び支払者が居住者とされる締約国の租税に関する法令上株式から生ずる所得と同様に取り扱われる所得をいう。 - 財務省

The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Convention. 例文帳に追加

権限のある当局は、１の申立てを正当と認めるが、自ら満足すべき解決を与えることができない場合には、この条約の規定に適合しない課税を回避するため、他方の締約国の権限のある当局との合意によって当該事案を解決するよう努める。 - 財務省

The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the tax laws of the Contracting State of which the pay or is a resident. 例文帳に追加

この条において、「配当」とは、株式その他利得の分配を受ける権利（信用に係る債権を除く。)から生ずる所得及び支払者が居住者とされる締約国の租税に関する法令上株式から生ずる所得と同様に取り扱われる所得をいう。 - 財務省

The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Convention. 例文帳に追加

権限のある当局は、１の申立てを正当と認めるが、満足すべき解決を与えることができない場合には、この条約の規定に適合しない課税を回避するため、他方の締約国の権限のある当局との合意によって当該事案を解決するよう努める。 - 財務省

The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic law of the Contracting States concerning taxes of every kind and description imposed by a Contracting State insofar as the taxation thereunder is not contrary to the provisions of the Convention. 例文帳に追加

両締約国の権限のある当局は、この条約の規定又は両締約国が課するすべての種類の租税に関する両締約国の法令（当該法令に基づく課税がこの条約の規定に反しない場合に限る。)の規定の実施に関連する情報を交換する。 - 財務省

The provisions of this paragraph shall not be construed as obliging a Contracting Party to grant to residents of the other Contracting Party any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents. 例文帳に追加

この３の規定は、一方の締約者に対し、家族の状況又は家族を扶養するための負担を理由として当該一方の締約者の居住者に認める租税上の人的控除、救済及び軽減を他方の締約者の居住者に認めることを義務付けるものと解してはならない。 - 財務省

At the signing today of the Convention between Japan and the Kingdom of the Netherlands for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Convention”), Japan and the Kingdom of the Netherlands have agreed upon the following provisions, which shall form an integral part of the Convention.例文帳に追加

所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国とオランダ王国との間の条約（以下「条約」という。）を本日署名するに当たり、日本国及びオランダ王国は、条約の不可分の一部を成す次の規定を協定した。 - 財務省

The competent authority shall endeavor, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the provisions of this Convention. 例文帳に追加

権限のある当局は、１に規定する申立てを正当と認めるが、自ら満足すべき解決を与えることができない場合には、この条約に適合しない課税を回避するため、他方の締約国の権限のある当局との合意によってその事案を解決するよう努める。 - 財務省

To vitalize the economy, we specified in the Program that we will powerfully promote deregulation measures that will contribute to employment creation as well as review taxation on securities and further accelerate the final disposal of non-performing loans as part of the structural reform of the securities markets and the financial system.例文帳に追加

同プログラムにおいては、経済活性化を図るため、雇用創出にも資する規制改革等を強力に推進するとともに、証券市場・金融システムの構造改革の一環として、証券税制の見直し、不良債権処理の強化等の施策を講じることとしております。 - 財務省

Article 491 When a person has been sentenced to confiscation, fines, or collection of a sum of equivalent value in lieu of confiscation in accordance with the provisions of laws and regulations on taxation and other public impositions and on monopolies, in the event that said person dies after the decision becomes final and binding, the sentence may be executed on said person's estate. 例文帳に追加

第四百九十一条　没収又は租税その他の公課若しくは専売に関する法令の規定により言い渡した罰金若しくは追徴は、刑の言渡を受けた者が判決の確定した後死亡した場合には、相続財産についてこれを執行することができる。 - 日本法令外国語訳データベースシステム

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.例文帳に追加

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。 - 特許庁

(3) A domestic corporation shall be liable to pay income tax pursuant to this Act when it receives, in Japan, payment of taxable income of a domestic corporation, or receives payment of taxable income of a foreign corporation attributed to the trust property under a trust subject to corporation taxation for which it accepts the position of trustee. 例文帳に追加

３　内国法人は、国内において内国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる外国法人課税所得の支払を受けるときは、この法律により、所得税を納める義務がある。 - 日本法令外国語訳データベースシステム

(4) A foreign corporation shall be liable to pay income tax pursuant to this Act when it receives payment of taxable income of a foreign corporation, or receives, in Japan, payment of taxable income of a domestic corporation attributed to the trust property under a trust subject to corporation taxation for which its accepts the position of trustee. 例文帳に追加

４　外国法人は、外国法人課税所得の支払を受けるとき又はその引受けを行う法人課税信託の信託財産に帰せられる内国法人課税所得の支払を国内において受けるときは、この法律により、所得税を納める義務がある。 - 日本法令外国語訳データベースシステム

Article 164 (1) The amount of income tax imposed on a nonresident shall be calculated by applying the provisions of Subsection 1 of the next Section (Comprehensive Income Taxation on Nonresidents) to domestic source income listed in each of the following items for the category of nonresident listed in the relevant item: 例文帳に追加

第百六十四条　非居住者に対して課する所得税の額は、次の各号に掲げる非居住者の区分に応じ当該各号に掲げる国内源泉所得について、次節第一款（非居住者に対する所得税の総合課税）の規定を適用して計算したところによる。 - 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

(2) Where a nonresident who is to file a return form pursuant to the provision of the preceding paragraph with respect to the retirement allowance, etc. prescribed in the preceding Article opts for taxation under the said Article with respect to the said retirement allowance, etc., the nonresident shall state, in the return form, the following matters in addition to the matters listed in the items of the said paragraph: 例文帳に追加

２　前条に規定する退職手当等につき前項の規定による申告書を提出すべき者が、当該退職手当等について同条の選択をする場合には、その申告書に、同項各号に掲げる事項のほか、次に掲げる事項を記載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

(ii) The detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements for Foreign Corporations' Eligibility for the Application of the Special Provisions for Taxation) or ceased to fall under any of the categories of foreign corporations prescribed in the items of Article 180(1) of the Act 例文帳に追加

二　第三百四条各号（外国法人が課税の特例の適用を受けるための要件）に掲げる要件に該当しないこととなり、又は法第百八十条第一項各号に規定する外国法人に該当しないこととなつた事情の詳細 - 日本法令外国語訳データベースシステム

(ii) The name and location of an office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions for Taxation) of the Order and the names of the representative and any other responsible persons thereof 例文帳に追加

二　前号に規定する者の令第三百五条第一項第二号（外国法人が課税の特例の適用を受けるための手続等）に規定する納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名 - 日本法令外国語訳データベースシステム

Thus, a tax on a taxation object which occurs in accordance with contents delivery is paid from the trader on the outside of Europe, which is preliminarily registered in a first nation or region to which a consumer who has downloaded contents belongs, to the network custom house existing in the first nation or region.例文帳に追加

このため、コンテンツをダウンロードした消費者が属する第一の国または地域に予め登記された域外業者から、同第一の国または地域に存在するネット税関に対して、コンテンツ配信に伴って発生する課税対象の税金が納付されることとなる。 - 特許庁

(10) A Life Insurance Company that carries out the Insurance Claim Trust Business pursuant to the provision of paragraph (3) shall be deemed to be a trust company pursuant to the provisions of a Cabinet Order, with regard to the application of what is specified by a Cabinet Order in the laws and regulations on taxation with regard to said Insurance Claim Trust Business. 例文帳に追加

１０　第三項の規定により保険金信託業務を行う生命保険会社は、当該保険金信託業務については、租税に関する法令で政令で定めるものの適用については、政令で定めるところにより、信託会社とみなす。 - 日本法令外国語訳データベースシステム

It derived from the provisional imposition by the Imperial Court replacing yo or cho of Heian period, but along with the establishment of shoen koryo sei (manor and public land system), it began to be collected even in manor, public land and za, which continued until the establishment of a new taxation system by taiko kenchi (the land survey by Hideyoshi TOYOTOMI). 例文帳に追加

由来は平安時代中期に行われた庸や調に替わる朝廷からの臨時の賦課であったが、荘園公領制の確立とともに荘園・公領・座などでも徴収されるようになり、太閤検地による新たな租税体系確立まで続いた。 - Wikipedia日英京都関連文書対訳コーパス

In the mid Heian period when annual events became organized as a part of kuji in the political affairs, the taxation system of the ritsuryo system fell apart, so the management cost of the Imperial Court including kuji became to be borne by zuryo (provincial governor) who were kokushi. 例文帳に追加

政務における公事の一環としての年中行事が整備されてきたのと同じ平安時代中期には、租庸調・雑徭を基本とする律令制の租税体系が解体したため、公事を含めた朝廷の運営費用は諸国の国司である受領が負担を請負う図式となった。 - Wikipedia日英京都関連文書対訳コーパス

Also, a method separately imposing 'nenguji' that was paid with nengu and 'kujiji' that was paid with kuji began to be applied, but power of imposition kuji had as well as existence of kujiji were denied by Taiko kenchi (Hideyoshi Toyotomi's nationwide land survey), then it turned to be a taxation system mainly paying with rice. 例文帳に追加

また、年貢を納める「年貢地」と公事を納める「公事地」に分けて賦課する方法も行われるようになったが、太閤検地によって公事の賦課の権限及び公事地の存在は否定され、年貢の米納を中心とした租税体系に移行することになった。 - Wikipedia日英京都関連文書対訳コーパス

In 1875, the Meiji Government abolished at a stroke complicated regulations concerning sakekabu which the Edo bakufu had implemented, simplified the taxation rule for alcoholic beverages by implementing a dual system of brewing and trading taxes, and issued an order to allow anyone with brewing techniques and capital to brew sake freely. 例文帳に追加

明治8年（1875年）、明治政府は、江戸幕府が定め複雑に入り組んだ酒株に関する規制を一挙に撤廃し、酒類の税則を醸造税と営業税の二本立てに簡略化して、醸造技術と資本のある者ならば誰でも自由に酒造りができるように法令を発した。 - Wikipedia日英京都関連文書対訳コーパス

Therefore, while controlling people's consumption with sumptuary decrees, Yoshimune implemented many rice-related reforms, such as development of new rice fields for increasing the rice harvest, adoption of "Jomen ho" (the taxation system whose rate was determined by calculating the average rice harvest over the past 5, 10, or 20 years) for stabilizing the income of the Edo bakufu, issuance of "Agemai-rei" (the decree ordering 'daimyo' to pay 100 koku rice for every 10 thousand koku it had), and permission for Dojima Rice Exchange, so Yoshimune was given a nickname of "Rice Shogun." 例文帳に追加

そのため吉宗は、倹約令で消費を抑える一方、新田開発による米増産、定免法採用による収入の安定、上米令、堂島米会所の公認など、米に関する改革を多く行ったため、「米将軍」の異名を取った。 - Wikipedia日英京都関連文書対訳コーパス

However, the economic and political privileges granted to those at the fifth or higher ranks were guaranteed by law, and those with rank generally were exempt from taxes and other duties, distinguishing them from the general heimin who were subject to taxation such as soyocho (corvee, taxes in kind or service) and zoyo (irregular corvee), as well as military service. 例文帳に追加

ただ五位以上の位をもつものの経済的・政治的特権は法によって保証され、また有位者は一般に課役その他の義務を免除されていた点で、租庸調、雑徭（ぞうよう）などの課税および兵役の義務を負っていた一般平民と区別されていた。 - Wikipedia日英京都関連文書対訳コーパス

The shoens during the Tang and Sung dynasty did not have the right of tax exemption and the right to keep the tax agents from entering the property, but the lands from the Emperor were exempt from taxation and the shoens owned by bureaucrats had the right of tax exemptions and so some farmers donated their shoens to the bureaucrats so as to escape from heavy tax burden. 例文帳に追加

唐や宋の荘園には不輸不入の権限は存在しなかったものの、皇帝からの恩賜地は租税を減免され、官僚所有の荘園には免役特権が存在したため、農民が重い税負担から逃れるために荘園を官僚に寄進する例も見られた。 - Wikipedia日英京都関連文書対訳コーパス

MHLW notified of the ratios of copayments, the maximum copayments for high medical expenses, and the maximum copayments for combined medical treatment costs of expensive long-term care, for cases when taxation information in municipalities were not fixed, as tax return due dates of municipal inhabitant taxes had been extended (June 21, 28, 2011).例文帳に追加

市町村民税の申告期限の延長により市町村の課税情報等が確定しない場合における一部負担金の負担割合や、高額療養費の自己負担限度額、高額介護合算療養費の限度額の判定方法について通知（平成23年6月21日、28日） - 厚生労働省

Triggered by this trade liberalization, exporting countries of foreign liquors requested Japan to change the taxation in accordance with the degree of alcohol because an ad valorem duty in Japan was imposed on imported liquors with including transport costs and insurance costs. 例文帳に追加

この貿易自由化を皮切りとして、やがて洋酒の輸出国は、日本の従価税のかけ方では輸入酒に運賃や保険料の分まで税金がかかってしまうとして、アルコール度数に応じて課税するという西洋諸国の税制に日本も変更するようさらなる要求をしてくることとなる。 - Wikipedia日英京都関連文書対訳コーパス

A taxation system for promoting environment-related investment (“Green Investment Tax Break”) was established on June 30, 2011. The scheme, whose purpose is to help ensure stable supplies of energy and contribute to the development of a low-carbon growth society, will remain in effect until March 31, 2014, and applies to acquisitions of highly energy-efficient, lower-carbon equipment that is widely used by enterprises. 例文帳に追加

エネルギー安定供給の確保と低炭素成長社会の実現を目指し、企業に幅広く利用される省エネ効果・CO2 削減効果の高い設備の取得に対する、環境関連投資促進税制（グリーン投資減税）を2011 年6 月30 日に創設した（2014 年3 月31 日まで）。 - 経済産業省

Compared with ordinary joint-stock companies, LLPs are distinguished by the taxation of LLP members and the fact that the allocation of profits can be increased according to actual contribution to individuals and venture businesses by determining the division of profits flexibly, while retaining the principle of limited liability.例文帳に追加

通常の株式会社と比較すると、LLPでは有限責任制を保持しながら、LLPの構成員に対する課税となることや、利益配分を柔軟に決めることで個人やベンチャーの事業に対する実質的貢献度に応じて利益の配分を大きくすることが可能になる点に特色がある。 - 経済産業省

Third, “tax barriers” are barriers arising from the differences among taxation systems in each country. Specifically, the report made proposals concerning the tax rate of value-added tax and specific consumption taxes (alcohol tax, cigarette tax, etc.) including a minimum tax rate for value-added tax of 15% or more, for example.例文帳に追加

最後に、税障壁とは、各国の税制の違いによって生じる障壁のことであり、具体的には付加価値税と個別消費税（酒税、たばこ税等）の税率につき、例えば付加価値税の税率を15％以上とする等の下限を設けることを提示した。 - 経済産業省

The Japan-Singapore EPA and Japan-Malaysia EPA also have provisions regarding national treatment obligations which are modeled on GATS, but provide that the foregoing provisions may not be invoked “under Chapter 21”with respect to any measure that falls within the scope of a tax treaty relating to the avoidance of double taxation.例文帳に追加

日シンガポールEPA、日マレーシアEPA では、GATS の規定に倣った内国民待遇義務の規定を置くが、二重課税回避を取り決めた協定の適用範囲内にある措置については、紛争処理に関する「第21章の規定の適用上」は上記規定を援用できないと規定している。 - 経済産業省

For the time being, there is a need for both countries and regions to expand system financing to ensure capital supply to growing sectors and in the long-term reduce asymmetrical information between enterprises and financial institutions/investors by enhancing the taxation and accounting systems, thereby broadening the scope of capital procurement.例文帳に追加

当面は各国・地域ともに制度融資の拡充を図ることで成長セクターへの資金供給を図りつつ、長期的には税制、会計制度を充実させる等企業と金融機関・投資家との間の情報の非対称性を低減させ、資金調達の間口を広げる必要がある。 - 経済産業省

Appropriate taxation measures will be established so that SME finances will continue to be facilitated after the Shoko Chukin Bank becomes a joint-stock company in October 2008. (Extending reducing measures for registration and license tax for SMEs that establish mortgages, etc.)例文帳に追加

平成20年10月に商工組合中央金庫が株式会社へ移行した後も、中小企業金融が円滑に行われるよう、税制においても適切な措置を行う。（抵当権を設定する中小企業者に対する登録免許税の軽減措置の延長など） - 経済産業省

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 66-4(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 66-4(16) of the said Act]." 例文帳に追加

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十六条の四第十六項（国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。 - 日本法令外国語訳データベースシステム

(16) A reassessment or determination (hereinafter referred to in this paragraph as a "reassessment or determination") or an assessment and decision prescribed in Article 32(5) of the Act on General Rules for National Taxes (hereinafter referred to in this paragraph as an "assessment and decision"), which is listed in any of the following items, may be made within six years from the due date or other date specified in the relevant item, notwithstanding the provisions of Article 70(1) to (4) of the said Act (excluding the part concerning the reassessment listed in paragraph (2)(ii) and (iii) of the said Article (limited to a reassessment pertaining to the amount of net loss, etc. prescribed in the said paragraph)). In this case, with regard to the application of the provisions of Article 70(5) and Article 71(1) of the said Act: in Article 70(5) of the said Act, the phrase "preceding paragraphs" shall be deemed to be replaced with "preceding paragraphs and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)"; in Article 71(1) of the said Act, the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the provision of Article 68-88(16) of the Act on Special Measures Concerning Taxation (Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations)," and the phrase "preceding Article" shall be deemed to be replaced with "preceding Article and the said paragraph [Article 68-88(16) of the said Act]." 例文帳に追加

１６　更正若しくは決定（以下この項において「更正決定」という。）又は国税通則法第三十二条第五項に規定する賦課決定（以下この項において「賦課決定」という。）で次の各号に掲げるものは、同法第七十条第一項から第四項まで（同条第二項第二号及び第三号に掲げる更正（同項に規定する純損失等の金額に係るものに限る。）に係る部分を除く。）の規定にかかわらず、当該各号に定める期限又は日から六年を経過する日まで、することができる。この場合において、同条第五項及び同法第七十一条第一項の規定の適用については、同法第七十条第五項中「前各項」とあるのは「前各項及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、同法第七十一条第一項中「が前条」とあるのは「が前条及び租税特別措置法第六十八条の八十八第十六項（連結法人の国外関連者との取引に係る課税の特例）」と、「、前条」とあるのは「、前条及び同項」とする。 - 日本法令外国語訳データベースシステム

Article 71 (1) Matters specified by Ordinance of the Ministry of Finance prescribed in Article 297, paragraph (1) (Refund Due to Taxation on Retirement Income at the Taxpayer's Election) of the Order shall be the breakdown by defrayer of the amount of retirement allowance, etc. prescribed in Article 171 (Taxation on Retirement Income at the Taxpayer's Election) of the Act to be received within the year, for which income tax has been collected pursuant to the provisions of Article 212, paragraph (1) (Withholding Liability) of the Act, the day and place of the payment, the amount of the collected income tax, the name of defrayers, and their domicile or residence or the location of the head office or principal office. 例文帳に追加

第七十一条　令第二百九十七条第一項（退職所得の選択課税による還付）に規定する財務省令で定める事項は、その年中に支払を受ける法第百七十一条（退職所得についての選択課税）に規定する退職手当等で法第二百十二条第一項（源泉徴収義務）の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地とする。 - 日本法令外国語訳データベースシステム