Act of Graceとは 意味・読み方・使い方

He was promoted in court rank by one degree as a special act of grace.発音を聞く 例文帳に追加

特旨をもって位一級進めらる - 斎藤和英大辞典

He was raised to the Senior Third Rank by special grace―as a special act of grace.発音を聞く 例文帳に追加

特別の恩典をもって正三位に叙せらる - 斎藤和英大辞典

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))".発音を聞く 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 66-4-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons))".発音を聞く 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム

(ix) "Delinquent taxpayer" means a taxpayer who fails to pay the national tax that the taxpayer is required to pay by the due date for payment (excluding due dates extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Tax Payment Grace Period) of the Act on General Rules for National Taxes, and due dates extended under a grace period for collection or execution of collection procedures due to tax delinquency);発音を聞く 例文帳に追加

九　滞納者　納税者でその納付すべき国税をその納付の期限（国税通則法第四十七条第一項（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を除く。）までに納付しないものをいう。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes, regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 68-88-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 68-88-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax."発音を聞く 例文帳に追加

４　法第六十八条の八十八の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。 - 日本法令外国語訳データベースシステム

(4) With respect to the application of the provisions of Article 23(1) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), regarding the corporation tax for which a grace of tax payment has been received pursuant to the provisions of Article 66-4-2(1) of the Act, the term "or national tax" in Article 23(1) of the said Order shall be deemed to be replaced with "(including a grace of tax payment under the provisions of Article 66-4-2(1) (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons) of the Act on Special Measures Concerning Taxation) or national tax."発音を聞く 例文帳に追加

４　法第六十六条の四の二第一項の規定による納税の猶予を受けた法人税についての国税通則法施行令（昭和三十七年政令第百三十五号）第二十三条第一項の規定の適用については、同項中「納税の猶予又は」とあるのは、「納税の猶予（租税特別措置法第六十六条の四の二第一項（国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」とする。 - 日本法令外国語訳データベースシステム

(5) Where a corporation that has been granted a grace of tax payment falls under any of the cases listed in the following items, the district director, etc. may rescind the grace. In this case, the provisions of Article 49(2) and (3) of the Act on General Rules for National Taxes shall apply mutatis mutandis:発音を聞く 例文帳に追加

５　納税の猶予を受けた者が次の各号のいずれかに該当する場合には、税務署長等は、その猶予を取り消すことができる。この場合においては、国税通則法第四十九条第二項及び第三項の規定を準用する。 - 日本法令外国語訳データベースシステム