税関: 124 Terms and Phrases
- 税関
- customs house
- custom house
- customer house
- customers-shed
- customhouse
- douane
- The Customs
- Custom-Houses
- 税関吏
- customs officer
- customs official
- 税関長
- chief customs inspector
- chief of customs
- 税関手続
- customs procedures (at the airport, etc.)
- 税関職員
- customs officer
- customs official
- A customs official.
- 税関研修所
- Zeikan Training Institute
- Customs Training Institute
- 税関手続き
- customs procedures (at the airport, etc.)
- 税関申告書
- customs declaration
- 税関を通る
- pass through the customs
- 税関調査室
- Customs Administration Research Office
- 税関考査官
- Inspector of the Custom-Houses
- 世界税関機構
- World Customs Organization
- 税関の確認等
- Confirmation by Customs, etc.
- 沖縄地区税関
- Okinawa Custom-House
- 税関協力理事会
- Customs Cooperation Council
- 税関考査管理室
- Office of Inspection of the Custom-Houses
- ジブラルタルの税関
- Gibraltarian customs office
- 税関を建設する能力
- Ability to build Custom House
- 税関はどこですか。
- Where is the Customs Service?
- 税関・入国管理・検疫
- custom, immigration, and quarantine
- マルタ人の税関検査官
- Maltese customs officers
- 函館税関大泊税関支署
- Hakodate Customs Otomari Branch Customs
- 函館税関真岡税関支署
- Hakodate Customs Maoka Branch Customs
- 大阪税関舞鶴税関支署
- Osaka Customs, Maizuru custom branch office
- 税関史は手荷物を調べた
- The customs agent examined the baggage
- 税関がボイコットを無視
- Custom house ignores boycott
- 税関の建設が可能になる
- The construction of custom houses becomes possible.
- 税関協力協議会品目分類表
- Customs Cooperation Council Nomenclature
- 税関長に対する指揮監督等
- Direction and Supervision, etc. over the Directors-General of Custom-Houses
- 税関の役人は箱を検査した。
- The customs officials examined the boxes.
- デフォルトの税関ストック量
- Default Custom House Stock
- 税関職員によるあへん煙輸入等
- Import of Opium for Smoking by Customs Official
- アメリカ合衆国税関・国境警備局
- U.S. Customs and Border Protection
- 経済産業大臣に対する税関の通知
- Information from Customs to the Minister of Economy, Trade and Industry
- 税関事務所の時計が時を告げた。
- The Custom House clock struck one.
- 税関職員に(課税品を)申告する
- make a declaration (of dutiable goods) to a customs official
- 税関申告書に記入してください。
- Please fill out the Customs Declaration Form.
- 税関職員は違法荷物を差し押さえた
- The customs agents impounded the illegal shipment
- 租税関係法令の適用に関する経過措置
- Transitional Measures Concerning Application of Tax-related Laws and Regulations
- はい、税関の申告書などもあります。
- Yes, they have custom forms and so on.
- 税関の事務所に閉じこめられたのだ。
- He had been shut up in the Custom House,
- 税関では長い列が出来ているだろう。
- There will be long lines at the Customs.
- この税関の申告書に記入してください。
- Please fill out this customs form.
- 帰国後は大蔵省に勤務し横浜市税関長。
- After he returned to Japan, he worked at the Ministry of Finance and the chief inspector of the Yokohama Custom House.
- 倉庫と税関のデフォルト設定を変更します。
- Change default settings for warehouses and custom houses.
- B: この税関の申告書に記入してください。
- B: Please fill out this customs form.
- 輸出入のために税関で受領される物品のリスト
- a list of goods received at a customhouse for export or import
- 税関吏は狂犬病であることがわかった犬を殺した
- The customs agents destroyed the dog that was found to be rabid
- 品物を売り払うとき、税関に残しておく在庫量。
- The Stock the custom house should keep when selling goods.
- 次に掲げる財務大臣の権限は、税関長に委任する。
- The following authority of the Minister of Finance shall be delegated to the Directors-General of Custom-Houses.
- 税関職員が駐在し人や商品の出入りを監視する場所
- a port in the United States where customs officials are stationed to oversee the entry and exit of people and merchandise
- 初代大阪税関長となり、大阪税関史の幕を開けた。
- He became the first Director of Osaka Customs, marking a new era of customs in Osaka.
- 税関はボイコット中でも製品を売ることができます。
- The Custom house can sell goods under boycott.
- 会社の設立に伴う租税関係法令の適用に関する経過措置
- Transitional Measures Concerning Application of Tax-related Acts in Connection with Incorporation of the Company
- 税関吏や制服の男たち、郵便配達員といった人たちだよ。
- custom-house officers, men in uniform, postmen.
- フォッグ氏、アウダ、パスパルトゥーはすぐに税関を後にした。
- Mr. Fogg, Aouda and Passepartout left the Custom House without delay,
- 税関検査の前に必ず植物検疫カウンターで検査を受けてください。
- Be sure to submit such products for inspection at the Plant Quarantine counter before moving on to customs inspection.
- 次に掲げる経済産業大臣の権限は、税関長に委任されるものとする。
- The following authority of the Minister of Economy, Trade and Industry shall be delegated to the Directors-General of Custom-Houses.
- The following authority of the Minister of Economy, Trade and Industry shall be delegated to the Directors-General of Custom-Houses:
- * この植民地には税関があります。これらの品物は輸出されます。
- * This colony has a custom house; these goods are exported.
- カルナティック号は税関そばにある波止場に錨《いかり》を下ろした。
- The Carnatic anchored at the quay near the customhouse, in the midst of a crowd of ships
- 明治4年(1871年)9月、横浜市税関・初代運上所長官(~5年2月)。
- Kagenori served as the first director of the tax office in the Yokohama Customs from October 1871 to March 1872.
- 日本へ到着後、税関申告の前に検疫所担当官に必要書類を提出してください。
- Upon arrival in Japan, please submit the required forms and documents to the quarantine station officer before clearing customs.
- 税関を通り抜けると、私は好きなところへどこへでも自由に行くことができた。
- After getting through customs, I was free to go wherever I wanted.
- 1872年4月、大蔵大輔井上馨の推薦で租税寮七等出仕、横浜税関詰となる。
- In April 1872, he entered the service of a seventh grade official of Bureau of Taxation by the recommendation of Okura no taifu (a senior assistant minister of the Ministry of Treasury) Kaoru INOUE and worked at Yokohama Customs.
- %colony%の税関は%amount% %goods%を売却しました。
- The Customs House at %colony% sold %amount% %goods%.
- 明治2年(1869年)4月、燈明台掛(後の海上保安試験研究センター)・税関に兼勤。
- In May 1869, Kagenori was appointed to Tomyodaigakari (an official at the lighthouse, the present Japan Coast Guard Research Center) and additionally to the Customs.
- 税関の大きなドアの向こうに、埠頭の岸壁に横付けされ、舷窓が光っている黒い船体が見えた。
- Through the wide doors of the sheds she caught a glimpse of the black mass of the boat, lying in beside the quay wall, with illumined portholes.
- 門司税関博多税関支署によると土用の丑の日がある7月が、年間を通して輸入量はピークになる。
- According to Moji Customs Hakata Customs Branch Office the imported amount throughout the year peaks in July, where the midsummer day of the ox takes place.
- 税関は、アメリカに入ってくるすべての郵便――APO郵便を含む――をチェックしている注89。
- Customs checks all mail-including APO mail- entering the United States.91
- 第一条第三項の規定は、令第十一条第二号イ又はロの規定により税関長が承認をする場合に準用する。
- The provision of Article 1, paragraph (3) shall apply mutatis mutandis to a case where the Directors-General of Custom-Houses grant approval pursuant to the provisions of Article 11, item (ii), (a) and (b) of the Order.
- 報復措置として代理公使の花房は軍艦と共に釜山に派遣され豆毛鎮に設置された税関の撤去を要求する。
- As retaliatory measures, Hanabusa, charge d'affaires then, was sent to Busan with a battleship and demanded to remove the custom house at Dumojin.
- 以上のように地券関係や租税関係を扱う重職であることから中納言以上の公卿が兼帯することが多かった。
- However, as mentioned above, the Minbu-Kyo was a responsible post for dealing with various affairs related to the title to an estate and land taxes, and therefore the Kugyo (the top court officials) with a rank equivalent to or higher than the Chunagon (vice-councilor of state) frequently held the post concurrently.
- 担当官による届出内容の確認後、適法の場合、届出受理証を交付しますので、税関申告に進んでください。
- Your documents will be examined by an officer and, if the requirements are fulfilled, a notification receipt will be issued to you. You may then proceed to customs.
- 経済産業大臣は、政令で定めるところにより、この法律に基く権限の一部を税関長に委任することができる。
- The Minister of Economy, Trade and Industry may delegate, pursuant to the provisions of Cabinet Order, part of the authority based on this Act to the Directors-General of Custom-Houses.
- 軍、税関又は警察の業務に用いる航空機は、前二項の規定の適用については、国の使用する航空機とみなす。
- Any aircraft used for military, customs or police operations shall be regarded as aircraft used by a state with regard to application of the provisions of the preceding two paragraphs.
- 経済産業大臣は、法第五十三条の規定による処分をしたときは、その旨を遅滞なく税関に通知するものとする。
- The Minister of Economy, Trade and Industry shall, when having made dispositions under Article 53 of the Act, notify Customs to that effect without delay.
- 最終的に、朝鮮政府が折れる形で事態は沈静化し、1878年12月4日に豆毛鎮の税関は正式に撤去された。
- Finally the Korean government gave in and the situation was settled, resulting in the official removal of the custom house at Dumojin on December 4, 1878.
- 警官と税関職員は、表面がひもで覆われている、先のとがった陣笠をかぶり、脚に二本のサーベルを差していた。
- police and custom-house officers with pointed hats encrusted with lace, and carrying two sabres hung to their waists;
- 仕事が密輸品または関税がかかるアイテムを求めて手荷物または商品または車両を捜すことになっている税関職員
- a customs official whose job is to search baggage or goods or vehicles for contraband or dutiable items
- 経済産業大臣は、政令で定めるところにより、その所掌に属する貨物の輸出又は輸入に関し、税関長を指揮監督する。
- The Minister of Economy, Trade and Industry may, pursuant to the provisions of Cabinet Order, direct and supervise the Directors-General of Custom-Houses in regard to the import and export of goods, which fall under his/her jurisdiction.
- 同年10月、イギリス人3名が税関に乱入したため、縛り上げて海岸に放置する等の暴行事件を起こして江戸に潜伏する。
- In October of the same year, he hid in Edo because he caused an assault case where three Englishmen breaking into the customs were tied and left on the seashore.
- 税関は、前項の規定による確認をしたときは、経済産業省令で定めるところにより、その結果を経済産業大臣に通知するものとする。
- Customs shall, when having made confirmation under the preceding paragraph, inform the Minister of Economy, Trade and Industry of the results of the conformation pursuant to the provision of an Ordinance of the Ministry of Economy, Trade and Industry.
- 財政官庁として他に大蔵省律令制における大蔵省があったが租税や租税関係の戸籍はこちらが取り扱ったため大蔵省よりも重視された。
- Although Okura-sho (Ministry of Finance) under the Okura-sho ritsuryo sei (the political system based on the codes of the Ministry of Finance) also worked as an organization engaged in finance, Minbu-sho was considered a more important ministry than Okura-sho because the former handled land taxes and family registers related to the land taxes.
- 税関長は、第一項の申請を承認したときは、当該申請書にその旨を記入し、輸出承認証としてそのうち一通を申請者に交付するものとする。
- The Directors-General of Custom Houses shall, in granting approval to an application filed in accordance with paragraph (1), indicate to that effect in said written applications and deliver one set thereof to the applicant as a certificate of export approval.
- 経済産業大臣は、法第二十五条の二第一項から第三項までの規定による処分をしたときは、その旨を遅滞なく税関長に通知するものとする。
- When the Minister of Economy, Trade and Industry has imposed a disposition pursuant to the provisions of Article 25-2, paragraphs (1) to (3) inclusive of the Act, he/she shall give a notice thereon to the directors-general of custom-houses without delay.
- 税関職員が、あへん煙又はあへん煙を吸食するための器具を輸入し、又はこれらの輸入を許したときは、一年以上十年以下の懲役に処する。
- When a customs official imports or permits the import of opium for smoking or an implement for smoking opium, imprisonment with work for not less than 1 year but not more than 10 years shall be imposed.
- 別表第二上欄に掲げる者が本邦へ入国する際、同表下欄に掲げる貨物を本人が携帯し、又は税関に申告の上別送して、輸入しようとするとき。
- Where any of the persons listed in the upper [left] column of appended table 2 intends to import goods listed in the lower [right] column of the same table upon entry into Japan by personally carrying the goods or separately sending them after declaring import at customs
- 弾はほとんどあたらず頭上を飛び越して、居留地の反対側にある旧幕府の兵庫運上所(神戸税関)の屋上に翻る列国の国旗を穴だらけにした。
- Most of the bullets passed over their heads instead of hitting them and made holes in foreign flags flying on the rooftop of Hyogo Unjo- sho (Kobe custom office) of the former bakufu located on the other side of the settlement.
- 本規定における輸入禁止条項に違反して輸入された物品は、税関関税法に違反して輸入された物資と同じ形で差し押さえ及び没収の対象となる。
- Articles imported in violation of the importation prohibitions of this title are subject to seizure and forfeiture in the same manner as property imported in violation of the customs revenue laws.
- 公文の一部 日本から朝鮮に輸出するものについては日本の税関では輸出税をかけず、一方朝鮮から日本への輸出するものにも輸入税をかけない。
- A part of the official document - The products exported from Japan to Korea will not be imposed export duties in customs in Japan, while the products exported from Korea to Japan will not be imposed import duties.
- 鎌倉時代、郡を単位として軍事・警察権を行使していた守護代(守護の代官)が室町時代に入り、租税関係(年貢の徴収)も行うようになったことに始まる。
- The post of Gundai was created when a Shugodai (deputy of Shugo; provincial constable) who had been exercising military and police powers during the Kamakura period began taking charge of affairs related to taxation (tax collection) as well at the start of the Muromachi period.
- 1990年初期に日本企業から出てきた各種のコメントに加えて、アニメ企業が潜在的な著作権侵害について通知を求めたという記録はアメリカ税関には残っていない。
- In addition to comments from Japanese companies up through the early 1990s, U.S. Customs had no records on file of anime companies that requested notification of potentially infringing materials.
- この瞬間、誰かが税関の事務所に入ってきたならば、その人はフォッグ氏が、身動きもせず、ただ静かに、怒りを表すこともなく、木の椅子に座っているのを見たであろう。
- If anyone, at this moment, had entered the Custom House, he would have found Mr. Fogg seated, motionless, calm and without apparent anger, upon a wooden bench.
- 税関は、経済産業大臣の指示に従い、通関に際し、貨物を輸入しようとする者が輸入の承認を受けていること又はこれを受けることを要しないことを確認しなければならない。
- Customs shall, as instructed by the Minister of Economy, Trade and Industry, confirm upon customs clearance that a person who intends to import goods has obtained import approval or is not required to obtain it.
- 加えてハイフォンをはじめ、ベトナム各地に設けられた税関ではヨーロッパ人がトップである税関長を占め、ベトナム人スタッフと共同運営していたが、ヨーロッパ・ベトナム間にはよく争いが生じていた。
- In addition, at customs stations opened in Hai Phong and other region around Vietnam, Europeans served as commissioners of customs, head of custom station and Vietnamese, but there were conflicts frequently between Europeans and Vietnamese.
- こうした流通者の活動が非合法だということは当初からはっきりしていたはずだが、追加の証拠を見ると、流通者たちは他の違法商品輸入者すべてと同じく、アメリカ税関に簡単に補足されたはずだということがわかる。
- That disseminators' actions were illegal may have been obvious from the start, but additional evidence suggests that the disseminators, like all other importers of infringing goods, could have been caught quite easily by the U.S. Customs Service.
- 令第十一条第一号並びに第二号イ及びロの規定により輸出の承認の権限が税関長に委任されている貨物について、輸出の承認を申請しようとする者は、第一条第一項第二号の輸出承認申請書二通を税関長に提出しなければならない。
- A person, who intends to apply for export approval for goods, for which the authority to grant export approval is delegated to the Directors-General of Custom-Houses pursuant to the provisions of Article 11, item (i), and item (ii), (a) and (b) of the Order, shall submit two sets of a written application for export approval prescribed in Article 1, paragraph (1), item (ii) to the Directors-General of Custom-Houses.
- 申請については国税庁ホームページで指定様式の申告書『特例適用混和の開始・休止・終了申告書』をダウンロード〈申請・届出様式→酒税関係→38.特例適用混和の開始・休止・終了申告書〉し、所轄の税務署に郵送または持参する。
- To apply, it is necessary to download a prescribed form of return, 'Declaration on the Application of Special Provisions concerning the Beginning, Suspension, and Conclusion of Mixture,' from the website of the National Tax Agency (Application and Notification Forms=>Liquor Tax Related Forms=>38. Declaration on the Application of Special Provisions concerning the Beginning, Suspension, and Conclusion of Mixture) and to mail or take it to the local tax office.
- 1877年、駐李氏朝鮮代理公使に任命されるが翌年1878年8月10日から、1876年5月に締結された日朝修好条規に反して 朝鮮政府が釜山広域市の豆毛鎮に税関を設置し、朝鮮国内の輸入業者に対して関税の徴収を開始した。
- Following that Hanabusa was appointed as charge d'affaires to the Li Dynasty Korea in 1877, the Korean government violated the Japan Korea Treaty of Amity agreed in May 1876 and set up a custom house at Dumojin in the Busan Metropolitan City and started to collect tariff from the domestic importers in Korea from August 10, 1878.
- 税関は、経済産業大臣の指示に従い、貨物を輸出しようとする者が法第四十八条第一項の規定による許可若しくは第二条第一項の規定による承認を受けていること又は当該許可若しくは承認を受けることを要しないことを確認しなければならない。
- Customs shall, as instructed by the Minister of Economy, Trade and Industry, confirm that a person who intends to export goods has obtained permission under Article 48, paragraph (1) of the Act or approval under Article 2, paragraph (1) or is not required to obtain said permission or approval.
- 明治維新の後には陸奥宗光の推挙で明治政府に入り、一時横浜市税関長となるが、英国のクイーンを「女王」と訳し、「女皇」と訳すべしとするイギリス公使ハリー・パークスの抗議に、自説を主張し一歩も譲らず、いわゆる「女王事件」を引き起こし、引責辞任した。
- Although he joined the Meiji government with recommendation from Munemitsu MUTSU after the Meiji Restoration and served as director of the customs office in Yokohama City for a while, he resigned from the post taking responsibility for the 'Queen incident' over Japanese translation for British 'Queen' which he insisted on translating it into the Japanese word '女王' (female king) and refused to accept the opinion of British ambassador Harry Parks who protested against HOSHI's translation and insisted on translating it into 女皇(empress).
- いずれの場合にも財務長官は、ある特定作品への著作権に利害を主張するいかなる人物であれ、規定の料金を払うことで、税関からその作品の複製または音声録音と思われる物品の輸入が起きた際に税関から通知を受けるための手続きを、規定によって定めることができる。
- In either case, the Secretary of the Treasury is authorized to prescribe, by regulation, a procedure under which any person claiming an interest in the copyright in a particular work may, upon payment of a specified fee, be entitled to notification by the Customs Service of the importation of articles that appear to be copies or phonorecords of the work.
- Peter Stuyvesantが大陸会議に参加した後に建設できる税関は、船で輸送することなく品物を直接ヨーロッパに輸出することができます。さらに、独立宣言後は外国軍と交易をすることができます。オプション設定で、税関がボイコットを無視するようにもなります。
- The custom house, which can be built as soon as Peter Stuyvesant has joined the Continental Congress, allows the colony to export goods to Europe directly without the help of ships. Also, it allows trading with foreign powers after the declaration of independence. Optionally, it may also ignore boycotts.
- 法務省の内部部局として置かれる局で政令で定めるもの、入国者収容所又は地方入国管理局の長は、警察庁、都道府県警察、海上保安庁、税関、公共職業安定所その他の関係行政機関に対し、出入国の管理及び難民の認定に関する事務の遂行に関して、必要な協力を求めることができる。
- The director general of an internal bureau of the Ministry of Justice, as provided by Cabinet Order, or the director of an immigration detention center or regional immigration bureau may request necessary cooperation from the National Police Agency, the Metropolitan Police Department, Prefectural Police Headquarters, the Japan Coast Guard, Customs, Public Employment Offices and other relevant administrative organs with regard to the execution of duties pertaining to immigration control and recognition of refugee status.
- 税関は、令第五条第二項の規定により、速やかに、経済産業大臣が告示で定める貨物について、次の各号に掲げる事項を経済産業大臣に通知するものとする。ただし、経済産業大臣が当該各号に掲げる事項の通知の必要がないと認めるときは、その必要がないと認める事項の通知を省略させることができる。
- Customs shall, pursuant to the provision of Article 5, paragraph (2) of the Order, inform the Minister of Economy, Trade and Industry promptly of matters listed in the following items with respect to the goods publicly notified by the Minister of Economy, Trade and Industry; provided, however, that when the Minister of Economy, Trade and Industry finds it unnecessary to be informed about matters listed in said items, he/she may allow Customs to omit information on matters deemed unnecessary:
- 税関は、令第五条第二項の規定により、速やかに、経済産業大臣が告示で定 める貨物について、次の各号に掲げる事項を経済産業大臣に通知するものとする。ただし、経済産業大臣が当該各号に掲げる事項の通知の必要がないと認めると きは、その必要がないと認める事項の通知を省略させることができる。
- Customs shall, pursuant to the provision of Article 5, paragraph (2) of the Order, inform the Minister of Economy, Trade and Industry promptly of matters listed in the following items with respect to the goods publicly notified by the Minister of Economy, Trade and Industry; provided, however, that when the Minister of Economy, Trade and Industry finds it unnecessary to be informed about matters listed in said items, he/she may allow Customs to omit information on matters deemed unnecessary:
- 税関長は、関税定率法(明治四十三年法律第五十四号)第十五条第一項第三号に規定する救じゅつのために寄贈された給与品に該当する貨物であって、被収容者にあてられたものに係る関税法(昭和二十九年法律第六十一号)第六十九条第二項の許可を受けた者が同法第百条第三号の規定により納付すべき手数料については、免除する。
- The Directors-General of Custom-Houses shall exempt the fee to be paid, by a person who has obtained permission of paragraph (2) of Article 69 of the Customs Act (Act No.61 of 1954) pursuant to the provision of item (iii) of Article 100 of the same Act, for the freight deemed to be a donation for relief prescribed in item (iii) of paragraph (1) of Article 15 of the Appendix of the Customs Tariff Act (Act No.54 of 1910) that is sent to a detainee.
- 納税者は、前項の規定により納税管理人を定めたときは、当該納税管理人に係る国税の納税地を所轄する税務署長(保税地域からの引取りに係る消費税等に関する事項のみを処理させるため、納税管理人を定めたときは、当該消費税等の納税地を所轄する税関長)にその旨を届け出なければならない。その納税管理人を解任したときも、また同様とする。
- When a taxpayer has appointed a tax agent pursuant to the provisions of the preceding paragraph, he/she shall notify the district director of the tax office having jurisdiction over the place of payment of the national tax pertaining to said tax agent (if a tax agent has been appointed to administer only affairs concerning the consumption tax, etc. on goods received from a bonded area, the director-general of the customs house having jurisdiction over the place of tax payment of the consumption tax, etc.). The same shall apply where a taxpayer has dismissed his/her tax agent.
- 関税法(昭和二十九年法律第六十一号)第六十九条の三第一項及び第六十九条の十二第一項に規定する認定手続に関する税関長に対する手続並びに同法第六十九条の四第一項及び第六十九条の十三第一項の規定による申立て並びに当該申立てをした者及び当該申立てに係る貨物を輸出し、又は輸入しようとする者が行う当該申立てに関する税関長又は財務大臣に対する手続についての代理
- Representing such others with regard to procedures with the Chief Customs Inspector as related to the accreditation procedure provided in Article 69-3 (1) and Article 69-12 (1) of the Customs Act (Act No. 61 of 1954), procedures with Director-General of Custom-Houses or the Minister of Finance with regard to petitions as provided in Article 69-4 (1) and Article 69-13 (1) of the same Act, or such petitions to be submitted by persons making such petitions and persons who are to export or import the goods pertaining to such petitions;
- 別表第六上欄に掲げる者が本邦から出国する際、同表下欄に掲げる貨物を本人が携帯し、又は税関に申告の上別送して、輸出しようとするとき。ただし、別表第二の一の項の中欄に掲げる貨物を輸出しようとする場合、一時的に入国して出国する者が同表の三六の項の中欄に掲げる貨物を輸出しようとする場合及び船舶又は航空機の乗組員が別表第二の二に掲げる貨物を北朝鮮を仕向地として輸出しようとする場合を除く。
- Where any of the persons listed in the upper column of appended table 6 intends to export goods listed in the lower column upon departure from Japan by personally carrying said goods or separately sending them after declaring export at customs, except where such person intends to export goods listed in the middle column of row 1 of appended table 2, where a person who departs from Japan after entering Japan temporarily intends to export goods listed in row 36 of the same table, and where a vessel or aircraft crew intends to export goods listed in appended table 2-2 to North Korea.
- 別表第六上欄に掲げる者が本邦から出国する際、同表下欄に掲げる貨物を本人が携帯 し、又は税関に申告の上別送して、輸出しようとするとき。ただし、別表第二の一の項の中欄に掲げる貨物を輸出しようとする場合、一時的に入国して出国する 者が同表の三六の項の中欄に掲げる貨物を輸出しようとする場合及び船舶又は航空機の乗組員が別表第二の二に掲げる貨物を北朝鮮を仕向地として輸出しようと する場合を除く。
- Where any of the persons listed in the upper column of appended table 6 intends to export goods listed in the lower column upon departure from Japan by personally carrying said goods or separately sending them after declaring export at customs, except where such person intends to export goods listed in the middle column of row 1 of appended table 2, where a person who departs from Japan after entering Japan temporarily intends to export goods listed in row 36 of the same table, and where a vessel or aircraft crew intends to export goods listed in appended table 2-2 to North Korea.
- 国税又は地方税の犯則事件に関する法令(他の法令において準用する場合を含む。)に基づいて国税庁長官、国税局長、税務署長、収税官吏、税関長、税関職員又は徴税吏員(他の法令の規定に基づいてこれらの職員の職務を行う者を含む。)がする処分及び行政指導並びに証券取引又は金融先物取引の犯則事件に関する法令に基づいて証券取引等監視委員会、その職員(当該法令においてその職員とみなされる者を含む。)、財務局長又は財務支局長がする処分及び行政指導
- Dispositions and Administrative Guidance rendered by the Commissioner of the National Tax Agency, directors of the Regional Taxation Bureaus, the chiefs of tax offices, tax collectors, the superintendents of custom houses, customs officers, or local tax officials (including those who perform the duties of these offices pursuant to the provisions of other laws and regulations) pursuant to laws and regulations relating to national or local tax law violations (including cases where such laws and regulations are applied mutatis mutandis pursuant to other laws and regulations ), and Dispositions and Administrative Guidance rendered by the Securities and Exchange Surveillance Commission, personnel of that Commission (including those persons deemed as its personnel pursuant to applicable laws and regulations), directors of Local Finance Bureaus, and directors of the Local Finance Branch Bureaus pursuant to laws and regulations relating to violations of securities and exchange and financial futures trading regulations;
- 国税局長、税務署長又は税関長は、還付金等を還付し、又は充当する場合には、次の各号に掲げる還付金等の区分に従い当該各号に定める日の翌日からその還付のための支払決定の日又はその充当の日(同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日)までの期間(他の国税に関する法律に別段の定めがある場合には、その定める期間)の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額(以下「還付加算金」という。)をその還付し、又は充当すべき金額に加算しなければならない。
- Where the regional commissioner of a Regional Taxation Bureau, the district director of a tax office or the director-general of a customs house pays or appropriates a refund, etc., he/she shall add, to the amount to be refunded or appropriated, an amount calculated by multiplying the amount to be refunded or appropriated by the rate of 7.3% per annum according to the number of days during the period from the day following the day specified in each of the following items for the categories of refund, etc. listed respectively in said items, until the day on which payment of the relevant refund is determined or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the said date of appropriation, that day on which it becomes possible) (or during the period otherwise specified by other national tax laws) (the amount thus calculated shall be referred to as 'interest on refund'):
- 納税者が次に掲げる国税を納付するため、国税の納付に使用することができる証券以外の有価証券を提供して、その証券の取立てとその取り立てた金銭による当該国税の納付を委託しようとする場合には、税務署(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、その税関又は国税局。以下この条において同じ。)の当該職員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額をあわせて提供しなければならない。
- Where a taxpayer, for the purpose of paying any of the following national taxes, intends to deliver securities that are unavailable for payment of a national tax, thereby consigning the collection of such securities and payment of the national tax by means of money thus collected, the relevant official 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 customs house or Regional Taxation Bureau; hereinafter the same shall apply in this Article) may undertake the consignment only when it is found that such securities were surely collectable in the recent past. In this case, if the collection of such securities incurs any costs, the person who intends to consign collection shall also provide an amount equivalent to such costs:
- 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。
- 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: