「date of collection」に関連した英語例文の一覧と使い方(3ページ目) - Weblio英語例文検索

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

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

(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

(17) Where, with regard to corporation tax, the tax amount payable due to 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) 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　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

(2) In this Act, "a decease worker, etc." refers to a person who was a worker employed in a business with respect to which the insurance relation of labor insurance pertaining to the Worker's Accident Compensation Insurance (hereinafter referred to as "Worker's Accident Insurance") prescribed in Article 3 of the Act on the Collection, etc. of Insurance Premiums of Labor Insurance (Act No. 84 of 1969; hereinafter referred to as "the Collection Act") exists (hereinafter referred to as "a business with respect to which the insurance relation of Worker's Accident insurance exists") or a person who was a worker employed in a business with respect to which the insurance relation of Worker's Accident Insurance pursuant to the provision of Item 1, Paragraph 1, Article 34; Item 3, Paragraph 1, Article 35; or Item 1, Paragraph 1, Article 36 of the Worker's Accident Compensation Insurance Act (Act No. 50 of 1947: hereinafter referred to as "the Worker's Accident Insurance Act"), and which person afflicted with a designated disease or any other disease prescribed in an Ordinance of the Ministry of Health, Labour and Welfare as a result of having been engaged in activities that exposed him/her to asbestos and died because of such disease (limited to a person who has become afflicted with said designated disease or any other disease prescribed in an Ordinance of the Ministry of Health, Labour and Welfare, after September 1, 1947 and who died on or before the day falling five years before the day preceding the effective date of this Act (hereinafter referred to as "the effective date"). 例文帳に追加

２　この法律において「死亡労働者等」とは、労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号。以下「徴収法」という。）第三条に規定する労働者災害補償保険（以下「労災保険」という。）に係る労働保険の保険関係が成立している事業（以下「労災保険の保険関係が成立している事業」という。）に使用される労働者又は労働者災害補償保険法（昭和二十二年法律第五十号。以下「労災保険法」という。）第三十四条第一項第一号、第三十五条第一項第三号若しくは第三十六条第一項第一号の規定により労災保険の保険関係が成立している事業に使用される労働者とみなされる者であって、石綿にさらされる業務に従事することにより指定疾病その他厚生労働省令で定める疾病にかかり、これにより死亡したもの（昭和二十二年九月一日以降に当該指定疾病その他厚生労働省令で定める疾病にかかり、これにより、この法律の施行の日（以下「施行日」という。）の前日の五年前の日までに死亡した者に限る。）をいう。 - 日本法令外国語訳データベースシステム

(2) If the employment insurance rate has been modified pursuant to the preceding paragraph, with regard to the application of the provision of Article 15 of the New Collection Act to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same Article, paragraph (1) or (2) occurs on and after the modification of the employment insurance rate specified by the preceding paragraph (hereinafter referred to as the "date of modification" in this Article to Article 53-4 inclusive of the Supplementary Provisions)), the term "every insurance year the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the following", the term "the first day of such insurance year" with "the first day of the insurance year starting on April 1, 2007", the term "the midst of an insurance year" with "the midst of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "during such insurance year" with "during the insurance year starting on April 1, 2007", and the term "within 20 days" in the same Article, paragraph (2) shall be replaced with "within the number of days calculated by adding to 20 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加

２　前項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事業主（前項の雇用保険率の変更があった日（以下この条から附則第五十三条の四までにおいて「変更日」という。）以後に新徴収法第十五条第一項又は第二項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「その保険年度の初日」とあるのは「平成十九年四月一日から始まる保険年度の初日」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に」とあるのは「平成十九年四月一日から始まる保険年度に」と、同条第二項中「二十日以内」とあるのは「二十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。 - 日本法令外国語訳データベースシステム

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

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

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

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

(iv) In cases where the Registered Address and the Public Notice Address are different, after investigating at least once at any time during the Public Notice Period said Public Notice Address, that is, investigating whether or not the public notice web page can be displayed on a Computer screen by conducting operation in accordance with any instructions (excepting instructions pertaining to the collection of fees and inputting of Identification Codes) which is displayed on said Computer's screen by inputting the Registered Address into said Computer, the recording in Electromagnetic Records of the result of that investigation and its date and time; 例文帳に追加

四　登記アドレスと公告アドレスとが異なる場合には、公告ページが、登記アドレスを電子計算機に入力することにより当該電子計算機の映像面に表示される指示（料金の徴収又は識別符号の入力に係る指示を除く。）に従った操作を行うことによって当該映像面に表示されるかどうかを、公告期間中任意の時期に、同一の公告アドレスについて一回以上調査した上、その調査の結果及び日時を電磁的記録として記録すること。 - 日本法令外国語訳データベースシステム

(ii) Provisions of Article 10, Chapter 5, Articles 33 to 36 inclusive, Articles 38 to 40 inclusive, Article 46, Article 48, and Article 5 of the Supplementary Provisions (limited to the revision provision adding one item after Article 6, item 27-2 of the Act for Establishment of the Ministry of Health and Welfare (Act No. 151 of 1949)(limited to the part pertaining to "recognizing recycling and rescinding recognition thereof, and recognizing voluntary collection of specified containers or specified packaging and rescinding recognition thereof"): Date specified by Cabinet Order within a period not exceeding two years from the day of promulgation 例文帳に追加

二　第十条、第五章、第三十三条から第三十六条まで、第三十八条から第四十条まで、第四十六条、第四十八条及び附則第五条（厚生省設置法（昭和二十四年法律第百五十一号）第六条第二十七号の二の次に一号を加える改正規定（「、再商品化の認定を行い、及びその認定を取り消し、特定容器又は特定包装の自主回収の認定を行い、及びその認定を取り消し」に係る部分に限る。）に限る。）の規定　公布の日から起算して二年を超えない範囲内において政令で定める日 - 日本法令外国語訳データベースシステム

The fee shall be collected from the job offerer or the employer concerned on and after the date of payment of the wages being the basis of the collection (or upon acceptance of the application for a posting job offering or the application for a job filed by the person currently or previously employed by the employer concerned if the fee is collected by committing to the person paying the fee that the necessary settlement measures pertaining to the fee in case of the failure of the employment relationship and the necessary settlement measures pertaining to the fee to be taken on and after the execution of such employment relationship should be taken). 例文帳に追加

徴収の基礎となる賃金が支払われた日（手数料を支払う者に対し、雇用関係が成立しなかつた場合における手数料に係る必要な精算の措置及び雇用関係が成立した場合における当該雇用関係が成立した時以降講じられることとなる手数料に係る必要な精算の措置を講ずることを約して徴収する場合にあつては、求人の申込み又は関係雇用主が雇用しており、若しくは雇用していた者の求職の申込みを受理した時）以降求人者又は関係雇用主から徴収する。 - 日本法令外国語訳データベースシステム

(2) For application of the provisions of Article 73, Paragraph 1 in the case where a Vehicle having obtained the initial Registration in the Vehicle Registration File or the initial issuance of a vehicle inspection certificate before the Base Date is delivered to a Collection Operator as an End-of-Life Vehicle before the return of the initial vehicle inspection certificate, or receipt of the initial Registration in the Vehicle Registration File or the issuance of the initial vehicle inspection certificate on or after the Base Date, the phrase "until the first registration in the vehicle registration file (hereinafter referred to as the Registration in the Vehicle Registration File according to the provisions of the Road Transport Vehicle Act, Article 4; the same shall apply hereinafter) has been obtained (for a light vehicle (excluding light vehicles not subject to the inspection prescribed in the Road Transport Vehicle Act, Article 58, Paragraph 1) prescribed in the Road Transport Vehicle Act, Article 3, when said Vehicle receives the first issuance (hereinafter referred to issuance of a vehicle inspection certificate according to the provisions of the Road Transport Vehicle Act, Article 60, Paragraph 1 or Article 71, Paragraph 4) of a vehicle inspection certificate, for a light vehicle not subject to the inspection prescribed in the Road Transport Vehicle Act, Article 58, Paragraph 1, when said Vehicle obtains the first designation of a vehicle number (hereinafter referred to as Designation of a Vehicle Number according to the provisions of the Road Transport Vehicle Act, Article 97-3, Paragraph 1" shall be deemed to replaced with "until said Vehicle is delivered to a Collection Operator as an End-of-Life Vehicle". 例文帳に追加

２　基準日前に最初の自動車登録ファイルへの登録又は最初の自動車検査証の交付を受けた自動車が基準日以後における最初の自動車検査証の返付又は最初の自動車登録ファイルへの登録若しくは最初の自動車検査証の交付を受けるよりも前に使用済自動車として引取業者に引き渡される場合における第七十三条第一項の規定の適用については、同項中「当該自動車が最初の自動車登録ファイルへの登録（道路運送車両法第四条の規定による自動車登録ファイルへの登録をいう。以下同じ。）を受けるとき（同法第三条に規定する軽自動車（同法第五十八条第一項に規定する検査対象外軽自動車を除く。）にあっては当該自動車が最初の自動車検査証の交付（同法第六十条第一項又は第七十一条第四項の規定による自動車検査証の交付をいう。以下同じ。）を受けるとき、同法第五十八条第一項に規定する検査対象外軽自動車にあっては当該自動車が最初の車両番号の指定（同法第九十七条の三第一項の規定による車両番号の指定をいう。以下同じ。）を受けるとき）までに」とあるのは、「当該自動車を使用済自動車として引取業者に引き渡すときまでに」とする。 - 日本法令外国語訳データベースシステム

(3) If the employment insurance rate has been modified pursuant to the provision of paragraph (1), with regard to the application of Article 19 of the New Collection Act to the business operators who are required to submit the notification pursuant to the same Article, paragraph (1) or (2) during the insurance year starting on April 1, 2007 (excluding the business operators in respect of which the cause of the submission of the notification pursuant to the same Article, paragraph (1) or (2) occurs on and after the date of modification) and to the business operators who are required to pay the labor insurance premiums pursuant to the same Article, paragraph (3) in the same year (excluding the business operators in respect of which the cause of the payment of the labor insurance premiums pursuant to the same paragraph occurs on and after the date of modification), the term "every insurance year the declaration form...the following" in the same Article, paragraph (1) shall be deemed to be replaced with "the declaration form...the following", the term "the following insurance year" with "the insurance year following the insurance year starting on April 1, 2006", the term "the midst of an insurance year" with "the midst of such insurance year", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification prescribed by Article 53-2, paragraph (2) of the Supplementary Provisions of the Act Revising a Portion of the Employment Insurance Act, etc. (Act No. 30 of 2007) (hereinafter referred to as the "date of modification" in this Article)", the term "employed during such insurance year" with "employed during the insurance year starting on April 1, 2006", the term "in case of establishment or extinction of the insurance relation in the midst of an insurance year" with "in case of establishment of the insurance relation in the midst of an insurance year or extinction of the insurance relation in the midst of the insurance year starting on April 1, 2007", the term "during such insurance year" with "during the insurance year in which such insurance relation is established or becomes extinct", the term "the general insurance premiums...and...for such insurance year" in item (ii)(a) of the same paragraph with "the general insurance premiums...and...for the insurance year starting on April 1, 2006", the term "and...for such insurance year" in item (ii)(c) of the same paragraph with "and...for the insurance year starting on April 1, 2006", the term "for such insurance year" in item (iii) of the same paragraph with "for the insurance year starting on April 1, 2006", and the term "within 50 days" in the same Article, paragraph (2) shall be deemed to be replaced with "within the number of days calculated by adding to 50 days the number of days from the first day of such insurance year to the day preceding the date of modification", and the term "the following insurance year" in the same Article, paragraph (3) shall be deemed to be replaced with "the insurance year following the insurance year starting on April 1, 2006", the term "within 50 days" with "within the number of days calculated by adding to 50 days the number of days from the first day of the insurance year starting on April 1, 2007 to the day preceding the date of modification". 例文帳に追加

３　第一項の雇用保険率の変更があった場合において、平成十九年四月一日から始まる保険年度において新徴収法第十九条第一項又は第二項の規定により申告書を提出すべき事業主（変更日以後に同条第一項又は第二項の規定により申告書を提出すべき事由が生じた事業主を除く。）及び同条第三項の規定により労働保険料を納付すべき事業主（変更日以後に同項の規定により労働保険料を納付すべき事由が生じた事業主を除く。）に係る同条の規定の適用については、同条第一項中「保険年度ごとに、次に」とあるのは「次に」と、「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「保険年度の中途」とあるのは「その保険年度の中途」と、「五十日以内」とあるのは「五十日にその保険年度の初日から雇用保険法等の一部を改正する法律（平成十九年法律第三十号）附則第五十三条の二第二項に規定する変更日（以下この条において「変更日」という。）の前日までの日数を加えた日数以内」と、「その保険年度に使用した」とあるのは「平成十八年四月一日から始まる保険年度に使用した」と、「消滅したもの」とあるのは「平成十九年四月一日から始まる保険年度の中途に保険関係が消滅したもの」と、「その保険年度において」とあるのは「当該保険関係が成立し、又は消滅した保険年度において」と、「一般保険料及びその保険年度」とあるのは「一般保険料及び平成十八年四月一日から始まる保険年度」と、「並びにその保険年度」とあるのは「並びに平成十八年四月一日から始まる保険年度」と、「、その保険年度における」とあるのは「、平成十八年四月一日から始まる保険年度における」と、同条第二項中「五十日以内」とあるのは「五十日にその保険年度の初日から変更日の前日までの日数を加えた日数以内」と、同条第三項中「次の保険年度」とあるのは「平成十八年四月一日から始まる保険年度の次の保険年度」と、「五十日以内」とあるのは「五十日に平成十九年四月一日から始まる保険年度の初日から変更日の前日までの日数を加えた日数以内」とする。 - 日本法令外国語訳データベースシステム

Article 46 (1) Where a taxpayer has suffered a considerable loss of property due to earthquake, flood, wind, lightning, fire or other similar natural disaster, if any of the taxpayer's national tax falls under any of the following and is payable within one year from the day on which the taxpayer suffered such loss, the district director of the tax office (in cases where the director-general of a customs house or the regional commissioner of a Regional Taxation Bureau collects national taxes pursuant to the provisions of the proviso to Article 43, paragraph (1), or paragraph (3) or paragraph (4) of said Article, or Article 44, paragraph (1) (Competent Agency for Collection of National Taxes), the director-general or the regional commissioner; hereinafter referred to as the "district director of the tax office, etc." in this Chapter) may, based on an application filed by the taxpayer within two months from the day on which such disaster ended, grant a grace period for payment of the national tax in whole or in part for up to one year from the due date for payment (in the case of a withholding tax for which no notice of tax due has been given, its statutory due date for payment) (in the case of the national tax set forth in item (iii), the such grace period shall be specified by Cabinet Order), as provided for by Cabinet Order: 例文帳に追加

第四十六条　税務署長（第四十三条第一項ただし書、第三項若しくは第四項又は第四十四条第一項（国税の徴収の所轄庁）の規定により税関長又は国税局長が国税の徴収を行う場合には、その税関長又は国税局長。以下この章において「税務署長等」という。）は、震災、風水害、落雷、火災その他これらに類する災害により納税者がその財産につき相当な損失を受けた場合において、その者がその損失を受けた日以後一年以内に納付すべき国税で次に掲げるものがあるときは、政令で定めるところにより、その災害のやんだ日から二月以内にされたその者の申請に基づき、その納期限（納税の告知がされていない源泉徴収による国税については、その法定納期限）から一年以内の期間（第三号に掲げる国税については、政令で定める期間）を限り、その国税の全部又は一部の納税を猶予することができる。 - 日本法令外国語訳データベースシステム

(ii) any person sentenced to a fine under the provisions of Article 208, Article 213-2 or paragraph (1) of Article 214 of the Health Insurance Act (Act No. 70 of 1922), Article 68, Article 69-3 or paragraph (1) of Article 70 of the Mariners Insurance Act (Act No. 73 of 1939), the first sentence of Article 51 or paragraph (1) of Article 54 (limited to the part pertaining to the provisions of the first sentence of Article 51) of the Workers Accident Compensation Insurance Act (Act No. 50 of 1947), paragraph (1) of Article 102, Article 103-2, paragraph (1) of Article 104 (limited to the part pertaining to the provisions of paragraph (1) of Article 102 or Article 103-2), paragraph (1) or (2) of Article 182 or Article 184 (limited to the part pertaining to the provisions of paragraph (1) or (2) of Article 182) of the Welfare Pension Insurance Act (Act No. 115 of 1954), the first sentence of Article 46 or paragraph (1) of Article 48 (limited to the part pertaining to the provisions of the first sentence of Article 46) of the Act Concerning the Collection of Premiums on Labor Insurance (Act No. 84 of 1969) and Article 83 or Article 86 (limited to the part pertaining to the provisions of Article 83) of the Employment Insurance Act (Act No. 116 of 1974), and for whom five years have not elapsed from the date of completion or punishment becomes no longer executable; 例文帳に追加

二　健康保険法（大正十一年法律第七十号）第二百八条、第二百十三条の二若しくは第二百十四条第一項、船員保険法（昭和十四年法律第七十三号）第六十八条、第六十九条ノ三若しくは第七十条第一項、労働者災害補償保険法（昭和二十二年法律第五十号）第五十一条前段若しくは第五十四条第一項（同法第五十一条前段の規定に係る部分に限る。）、厚生年金保険法（昭和二十九年法律第百十五号）第百二条第一項、第百三条の二、第百四条第一項（同法第百二条第一項若しくは第百三条の二の規定に係る部分に限る。）、第百八十二条第一項若しくは第二項若しくは第百八十四条（同法第百八十二条第一項若しくは第二項の規定に係る部分に限る。）、労働保険の保険料の徴収等に関する法律（昭和四十四年法律第八十四号）第四十六条前段若しくは第四十八条第一項（同法第四十六条前段の規定に係る部分に限る。）又は雇用保険法（昭和四十九年法律第百十六号）第八十三条若しくは第八十六条（同法第八十三条の規定に係る部分に限る。）の規定により罰金の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から起算して五年を経過しない者 - 日本法令外国語訳データベースシステム

Article 161 (1) When a seized claim is one subject to a condition or one with a due date, or when it is difficult to collect such claim since it relates to counter-performance or due to any other grounds, the execution court may, upon petition by the obligee effecting a seizure, issue an order to transfer such claim to the obligee effecting a seizure at the price specified by the execution court in lieu of payment (hereinafter referred to as a "transfer order"), issue an order that orders a court execution officer to sell such claim by the method specified by the execution court in lieu of collection (hereinafter referred to as a "sale order"), issue an order to appoint an administrator and order the administrator to conduct administration of such claim (hereinafter referred to as an "administration order"), or issue any other order that orders a realization through a reasonable method. 例文帳に追加

第百六十一条　差し押さえられた債権が、条件付若しくは期限付であるとき、又は反対給付に係ることその他の事由によりその取立てが困難であるときは、執行裁判所は、差押債権者の申立てにより、その債権を執行裁判所が定めた価額で支払に代えて差押債権者に譲渡する命令（以下「譲渡命令」という。）、取立てに代えて、執行裁判所の定める方法によりその債権の売却を執行官に命ずる命令（以下「売却命令」という。）又は管理人を選任してその債権の管理を命ずる命令（以下「管理命令」という。）その他相当な方法による換価を命ずる命令を発することができる。 - 日本法令外国語訳データベースシステム

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

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

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

第二百十二条　非居住者に対し国内において第百六十一条第一号の二から第十二号まで（国内源泉所得）に掲げる国内源泉所得（その非居住者が第百六十四条第一項第四号（国内に恒久的施設を有しない非居住者）に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。）の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得（その外国法人が法人税法第百四十一条第四号（国内に恒久的施設を有しない外国法人）に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）又は第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定に該当するもの及び政令で定めるものを除く。）の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。 - 日本法令外国語訳データベースシステム