地方税法の英語

２　医療保険者は、納付金の納付に充てるため医療保険各法又は地方税法の規定により保険料若しくは掛金又は国民健康保険税を徴収し、納付金を納付する義務を負う。例文帳に追加

(2) A medical care insurer, in order to allocate to said Levy, pursuant to the provisions of each Act related to medical insurance or the Local Tax Act, shall be subject to an obligation to collect insurance premiums, installments premium, or taxes for National Health Insurance and to pay said Levy.発音を聞く  - 日本法令外国語訳データベースシステム

イ　所得税法第二条第一項第九号　に規定する公社債のうち日本国の国債若しくは地方債又は内国法人の発行する債券の利子例文帳に追加

(a) Interest on Japanese national government bonds or Japanese local government bonds or bonds issued by a domestic corporation, all of which fall under the category of government or company bonds prescribed in Article 2(1)(ix) of the Income Tax Act発音を聞く  - 日本法令外国語訳データベースシステム

この法律は、特定目的会社による特定資産の流動化に関する法律（平成十年法律第百五号）の施行の日（平成十年九月一日）から施行する。ただし、第十七条中地方税法附則第五条の改正規定は、平成十一年四月一日から施行する。例文帳に追加

This Act shall come into effect as from the Effective Date (1 September 1998) of the Act on the Liquidation of Specified Assets by Special Purpose Companies (Act No. 105 of 1998); provided, however, that the provision revising Article 5 of the Supplementary Provisions to the Local Tax Act in Article 17 shall come into effect as from 1 April 1999.発音を聞く  - 日本法令外国語訳データベースシステム

二　法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下この号において同じ。）　当該法人の設立の登記に係る登記事項証明書、国税又は地方税の領収証書、納税証明書その他の財務省令で定める書類例文帳に追加

(ii) A corporation (including an association or foundation without juridical personality prescribed in Article 2(viii) of the Corporation Tax Act; hereinafter the same shall apply in this item): A certificate of registered matters concerning registration for establishment, receipt of national or local tax and certificate of tax payment of the said corporation and other documents specified by an Ordinance of the Ministry of Finance.発音を聞く  - 日本法令外国語訳データベースシステム

一　所得税法第二条第一項第九号（定義）に規定する公社債（次項第三号において「公社債」という。）のうち日本国の国債若しくは地方債若しくは内国法人の発行する債券又は金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形例文帳に追加

(i) Japanese national government bonds, Japanese local government bonds, bonds issued by a domestic corporation or promissory notes listed in Article 2(1)(xv) (Definitions) of the Financial Instruments and Exchange Act, all of which fall under the category of government or company bonds prescribed in Article 2(1)(ix) (Definitions) of the Income Tax Act (referred to as "government or company bonds" in item (iii) of the next paragraph);発音を聞く  - 日本法令外国語訳データベースシステム

４　承継会社の取得した附則第五条第六項又は第六条第二項の規定により会社が行う出資又は譲渡に係る償却資産のうち、この法律の施行の日（以下「施行日」という。）の前日において地方税法附則第十五条第二十七項から第三十項までの規定、地方税法等の一部を改正する法律（平成八年法律第十二号）附則第六条第十五項から第十七項までの規定、同条第十八項の規定によりなお効力を有するものとして読み替えて適用される同法第一条の規定による改正前の地方税法附則第十五条第三十項の規定又は地方税法等の一部を改正する法律（平成十年法律第二十八号）附則第六条第十一項若しくは第十二項の規定により固定資産税の課税標準の特例の適用を受けているものに対して課する固定資産税の課税標準は、これらの特例の適用を受けることとなっていた期間内は、なお従前の例による。例文帳に追加

(4) With respect to the depreciation assets acquired by the Succeeding Companies pertaining to the contribution-in-kind or transfer by the Company under the provisions of Article 5 paragraph (6) or Article 6 paragraph (2) of the Supplementary Provisions, the basis of assessment of real estate tax to which the special tax rate applies and still within an effective period on the preceding day of the effective date of this Act (hereinafter referred to as "the effective date") under the provisions of: Article 15 paragraph (27) though paragraph (30) of the Supplementary Provisions of the Local Taxation Act; Article 6 paragraph (15) through paragraph (17) of the Supplementary Provisions of the Act to Amend the Local Taxation Act, etc. (Act No. 12 of 1996); Article 15 paragraph (30) of the Supplementary Provisions of the Local Taxation Act before the amendment pursuant to the provisions of Article 1 of the same Act which shall be read as still effective under the provisions of paragraph (18) of the same article, or the provisions of Article 6 paragraph (11) or paragraph (12) of the Act to Amend the Local Taxation Act, etc. (Act No. 28 as of 1998), shall follow the precedent during the period to which the special tax rate applies.発音を聞く  - 日本法令外国語訳データベースシステム

信託会社等の地方税法附則第11条第４項に基づく不動産取得税の軽減のための同法施行令附則第７条第５項に規定する証明書の発行等については、以下のとおり取り扱うものとする。例文帳に追加

The following procedures shall be followed with regard to the issuance of the certificate, as specified under Article 7(9) of the supplementary provisions of the enforcement ordinance for the local tax act, necessary for the reduction of the real estate acquisition tax for trust companies, etc., based on Article 11(8) of the supplementary provisions of the local tax act.発音を聞く  - 金融庁

投資法人の地方税法附則第11条第５項の規定に基づく不動産取得税の軽減のための同法施行令附則第７条第７項に規定する証明書の発行等については、以下のとおり取り扱うものとする。例文帳に追加

The following procedures shall be followed with regard to the issuance of the certificate, as specified under Article 7(11) of the supplementary provisions of the enforcement ordinance for the local tax act, necessary for the reduction of the real estate acquisition tax for investment corporations, based on Article 11(9) of the supplementary provisions of the said act.発音を聞く  - 金融庁