tax dueとは 意味・読み方・使い方

(viii) Statutory due date for payment: the due date for payment of a national tax under the provisions of the national tax laws (in the case of the national taxes listed in the following, the respective due date or day specified therein); in this case, the due date advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) and a due date extended by postponement of tax payment under the provisions of the Income Tax Act or the Inheritance Tax Act (hereinafter referred to as "postponement of tax payment"), extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Tax Payment Grace Period), or extended under a grace period for tax collection or for execution of the delinquent tax collection procedure shall not be regarded as the due date for payment of said national tax:発音を聞く 例文帳に追加

八　法定納期限　国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法若しくは相続税法の規定による延納（以下「延納」という。）、第四十七条第一項（納税の猶予）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限は、当該国税を納付すべき期限に含まれないものとする。 - 日本法令外国語訳データベースシステム

(iii) Income tax subject to estimated tax prepayment and any other national tax specified by Cabinet Order, in cases where the due date for payment comes on or after the day on which the taxpayer suffered the loss発音を聞く 例文帳に追加

三　予定納税に係る所得税その他政令で定める国税でその納期限がその損失を受けた日以後に到来するもの - 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発音を聞く 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

In addition to (1) to (4) above, action was taken to use tax revenue allocated to local governments to make up for local tax revenues lost due to exemption from business tax, real estate acquisition tax, or property tax or reduction/exemption from unequal taxation.発音を聞く 例文帳に追加

また、上記①～④に加え、地方税についても、事業税、不動産取得税又は固定資産税の課税免除又は不均一課税の減免による減収に対する、地方交付税による補塡措置を講ずることとしている。 - 経済産業省

(ii) A national tax of which the due date for payment comes on or after the due date for payment of the securities which are to be used for consignment of tax payment発音を聞く 例文帳に追加

二　納付の委託をしようとする有価証券の支払期日以後に納期限の到来する国税 - 日本法令外国語訳データベースシステム

(d) Supplementary tax or collection expenses for delinquent tax: the due date for payment of the national tax that was the cause for payment or collection of such supplementary tax or expenses (if said national tax falls under any of (a) to (c), the due date or day listed respectively in (a) to (c) pertaining to said national tax (in the case of additional tax for understatement, additional tax for failure to file, or heavy additional tax as prescribed in Article 35, paragraph (3) (Payment of Additional Tax for Understatement, etc.) of the Act on General Rules for National Taxes pertaining to land value tax, the earlier due date)).発音を聞く 例文帳に追加

ニ　附帯税又は滞納処分費　その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び国税通則法第三十五条第三項（過少申告加算税等の納付）に規定する重加算税については、先に到来する期限）又は日） - 日本法令外国語訳データベースシステム

of tax revenue, a natural decrease due to recession or other factors発音を聞く 例文帳に追加

財政収入が特別な政策によらず自然に減収すること - EDR日英対訳辞書

The penalty for willful failure to file a return is 75% of the tax due.例文帳に追加

故意の不申告の罰金は納める税金の７５％です。 - 旅行・ビジネス英会話翻訳例文