tax consultationとは 意味・読み方・使い方

Each support council has full-time professionals with recovery knowledge and experience (certified public accountants, certified public tax accountants, lawyers, and small and medium enterprise management consultants, etc.). These professionals provide consultation relating to recovery of SMEs (primary response services).例文帳に追加

各協議会には再生の知識と経験を有する専門家（公認会計士、税理士、弁護士、中小企業診断士等）が常駐しており、中小企業の再生に係る相談などに対応する（一次対応）。 - 経済産業省

(i) Where the Commissioner of the National Tax Agency finds that an agreement set forth in Article 66-4-2(1) of the Act (referred to an "agreement" in the next item and item (iii)) cannot be reached even if the consultation prescribed in the said paragraph (hereinafter referred to as a "mutual consultation" in this paragraph) is continued (excluding the case listed in the items of Article 66-4-2(5) of the Act), when he/she has made a request for the termination of the said mutual consultation to the competent authority of the other contracting state pertaining to the said mutual consultation (meaning a contracting state other than Japan of a tax convention prescribed in Article 1-3(1)(ii); the same shall apply in the next item) and has obtained consent from the said competent authority発音を聞く 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協議（以下この項において「相互協議」という。）を継続した場合であつても同条第一項の合意（次号及び第三号において「合意」という。）に至らないと国税庁長官が認める場合（同条第五項各号に掲げる場合を除く。）において、国税庁長官が当該相互協議に係る条約相手国（第一条の三第一項第二号に規定する租税条約の我が国以外の締約国をいう。次号において同じ。）の権限ある当局に当該相互協議の終了の申入れをし、当該権限ある当局の同意を得たとき。 - 日本法令外国語訳データベースシステム

(i) Where the Commissioner of the National Tax Agency finds that an agreement set forth in Article 68-88-2(1) of the Act (referred to as an "agreement" in the next item and item (iii)) cannot be reached even if the consultation prescribed in the said paragraph (hereinafter referred to as a "mutual consultation" in this paragraph) is continued (excluding the case listed in the items of Article 68-88-2(5) of the Act), when he/she has made a request for the termination of the said mutual consultation to the competent authority of the other contracting state pertaining to the said mutual consultation (meaning a contracting state other than Japan of a tax convention prescribed in Article 1-3(1)(ii); the same shall apply in the next item) and has obtained consent from the said competent authority発音を聞く 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協議（以下この項において「相互協議」という。）を継続した場合であつても同条第一項の合意（次号及び第三号において「合意」という。）に至らないと国税庁長官が認める場合（同条第五項各号に掲げる場合を除く。）において、国税庁長官が当該相互協議に係る条約相手国（第一条の三第一項第二号に規定する租税条約の我が国以外の締約国をいう。次号において同じ。）の権限ある当局に当該相互協議の終了の申入れをし、当該権限ある当局の同意を得たとき。 - 日本法令外国語訳データベースシステム

Article 66-4-2 (1) Where a domestic corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency (including the cases where a foreign corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the competent authority of the other Contracting State which is related to the foreign corporation), the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.発音を聞く 例文帳に追加

第六十六条の四の二　内国法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合（外国法人が租税条約の規定に基づき当該外国法人に係る条約相手国の権限ある当局に対し当該租税条約に規定する申立てをした場合を含む。）には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、これらの申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（これらの申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、これらの申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 68-88-2 (1) Where a consolidated parent corporation has, pursuant to the provisions of a tax convention, filed an objection prescribed in the said tax convention with the Commissioner of the National Tax Agency, the district director, etc. (meaning the district director, etc. prescribed in Article 46(1) of the Act on General Rules for National Taxes; hereinafter the same shall apply in this Article) may, upon application by the consolidated corporation that has filed the objection, grant a grace of tax payment, up to the amount calculated pursuant to the method specified by a Cabinet Order as the amount of corporation tax payable based on the reassessment or determination listed in paragraph (16)(i) of the preceding Article which pertains to the objection (limited to the amount to be covered by the consultation prescribed in the tax convention with the other Contracting State which pertains to the objection), including the amount of additional tax prescribed in Article 69 of the said Act with regard to the said amount of corporation tax, for the period from the due date for tax payment (meaning the due date for tax payment prescribed in Article 37(1) of the said Act; in the case where the application has been filed after the due date for tax payment, the period shall start from the date of the filing of the said application) until the day on which one month has elapsed since the day following the day on which a reassessment has been made pursuant to the provision of Article 26 of the said Act based on an agreement with the competent authority of the other Contracting State (in the case where there is no such agreement or in any other case specified by a Cabinet Order: the date specified by a Cabinet Order) (this period shall be referred to as the "grace period for tax payment" in paragraph (7)); provided, however, that this shall not apply where the consolidated corporation that has filed the application has been, at the time of filing the application, delinquent in payment of national tax other than the said amount of corporation tax.発音を聞く 例文帳に追加

第六十八条の八十八の二　連結親法人が租税条約の規定に基づき国税庁長官に対し当該租税条約に規定する申立てをした場合には、税務署長等（国税通則法第四十六条第一項に規定する税務署長等をいう。以下この条において同じ。）は、当該申立てに係る前条第十六項第一号に掲げる更正決定により納付すべき法人税の額（当該申立てに係る条約相手国との間の租税条約に規定する協議の対象となるものに限る。）及び当該法人税の額に係る同法第六十九条に規定する加算税の額として政令で定めるところにより計算した金額を限度として、当該申立てをした者の申請に基づき、その納期限（同法第三十七条第一項に規定する納期限をいい、当該申請が当該納期限後であるときは当該申請の日とする。）から当該条約相手国の権限ある当局との間の合意に基づく同法第二十六条の規定による更正があつた日（当該合意がない場合その他の政令で定める場合にあつては、政令で定める日）の翌日から一月を経過する日までの期間（第七項において「納税の猶予期間」という。）に限り、その納税を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税の額以外の国税の滞納がある場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Regarding the taxation related to securities investment, tax revisions for fiscal 2009 and 2010 were outlined at a consultation meeting of the ruling parties last year. Am I correct in understanding that the FSA will review the taxation related to securities investment separately from the outlined revisions?発音を聞く 例文帳に追加

証券税制に関してですけれども、去年、与党の協議会で21年度と22年度の形というのはできたわけですけれども、それはそれとして改めて金融庁とてしても証券税制の再見直しと言っていいのかどうか、去年の議論は議論としてもう一度庁内で議論するという理解でよろしいのでしょうか。 - 金融庁

Those who require support should be able to access such services through their caseworker. Mainly correspondence to the consultant, the security of the of consultation contents, appropriate correspondence for the report of refusal, necessary support in the consulted present location, cooperation / the information sharing with an organization concerned of the tax authority, and the prevention of corruption by gangs, correspondence to the pension collateral loan user.例文帳に追加

このため、具体的には、相談者への細やかな対応、相談内容のチェック体制の確保、辞退届に対する適切な対応、相談を受けた現在地における必要な支援、税務当局などの関係機関との連携・情報共有などにより、漏給防止に努めるとともに、暴力団員対策、年金担保貸付利用者への対応等により濫給防止に努めている。 - 厚生労働省

Finally, we examine what kind of support these SMEs desire in terms of "marketing aspects" and "production aspects." While there are strong calls for financial-related support, such as "favorable tax treatment" and "business loans," many SMEs also want the "establishment of consultation services for acquiring outlets" and "support securing human resources." In the manufacturing industry in particular, a considerably higher proportion of enterprises want "support for development of new products" than those in the non-manufacturing industry.例文帳に追加

最後に、これらの中小企業が「マーケティング側面」と「生産要素側面」の観点からどのような支援を求めているかを見たところ、「税制の優遇」や「事業資金の融資」など、資金関係の支援を望む声が強い一方で、「販路獲得のための相談窓口の設立」や「人材確保支援」などを望む声も多く、とりわけ製造業においては「新製品の開発支援」を求めている割合が非製造業と比してかなり多くなっている。 - 経済産業省