notification of the taxable yearとは 意味・読み方・使い方

in the case of Portugal: with respect to taxes withheld at source on interest, the fact giving rise to them appearing on or after the first day of January of the calendar year next following the thirtieth day after the date of receipt of the notification as referred to in subparagraph c) of this paragraph; and with respect to other taxes, as to interest arising in any taxable year beginning on or after the first day of January of the calendar year next following the thirtieth day after the date of receipt of the notification as referred to in subparagraph c) of this paragraph; and発音を聞く 例文帳に追加

ポルトガルについては、 利子に対する源泉徴収される租税に関しては、属する年の翌年の一月一日以後に生ずる事実であって、当該租税の基因となるものその他の租税に関しては、月一日以後に開始する各課税年度において生ずる利子 - 財務省

in the case of Japan: with respect to taxes withheld at source on interest, for amounts taxable on or after 1 January in the calendar year next following the thirtieth day after the date of receipt of the notification as referred to in subparagraph c) of this paragraph; and with respect to taxes on interest which are not withheld at source, as regards interest for any taxable year beginning on or after 1 January in the calendar year next following the thirtieth day after the date of receipt of the notification as referred to in subparagraph c) of this paragraph;発音を聞く 例文帳に追加

日本国については、 利子に対する源泉徴収される租税に関しては、に規定する通告の受領の日の後三十日目の日の (c)属する年の翌年の一月一日以後に租税を課される額利子に対する源泉徴収されない租税に関しては、(c)に規定する通告の受領の日の後三十日目の日の規定は、当該一方の締約国の居住者が、当該金融機関の株式を当該他方の締約国から、条約の効 の属する年の翌年の一月一日以後に開始する各課税年度において生ずる利子 - 財務省

The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention or, if later, within six years from the end of the taxable year or chargeable period in respect of which that taxation is imposed or proposed.発音を聞く 例文帳に追加

当該申立ては、この条約の規定に適合しない課税に係る措置の最初の通知の日から三年の期間が満了する日又は租税の賦課に係る課税年度若しくは賦課年度の終了の日から六年の期間が満了する日のいずれか遅い日までに、しなければならない。 - 財務省