滞納処分費の英語

第五十二条　税務署長等は、担保の提供されている国税がその納期限（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含む。以下次条及び第六十三条第二項（延滞税の免除）において同じ。）までに完納されないとき、又は担保の提供がされている国税についての延納、納税の猶予若しくは徴収若しくは滞納処分に関する猶予を取り消したときは、その担保として提供された金銭をその国税に充て、若しくはその提供された金銭以外の財産を滞納処分の例により処分してその国税及び当該財産の処分費に充て、又は保証人にその国税を納付させる。例文帳に追加

Article 52 (1) If the national tax for which security has been provided has not been paid in full by the due date for payment (including the due date advanced as prescribed in Article 38, paragraph (2) (Advanced Demand) and the due date extended under a tax payment grace period or a grace period for tax collection or for execution of the delinquent tax collection procedure; hereinafter the same shall apply in the following Article and Article 63, paragraph (2) (Exemption from Delinquent Tax)), or if the district director of the tax office, etc. has revoked the postponement of tax payment, the tax payment grace period or the grace period for tax collection or for execution of the delinquent tax collection procedure granted for national tax for which security has been provided, the district director of the tax office, etc. shall appropriate the money provided as security for the national tax or dispose of the non-monetary property provided as security, other than money, through a procedure similar to the delinquent tax collection procedure and appropriate money obtained thereby for the national tax and the expenses for the disposition of the property, or shall have the guarantor pay the national tax.発音を聞く  - 日本法令外国語訳データベースシステム

１０　第一項から第三項まで又は第七項の規定により徴収される費用を、指定の期限内に納付しない者があるときは、第一項に規定する費用については国税の、第二項、第三項又は第七項に規定する費用については地方税の滞納処分の例により処分することができる。この場合における徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。例文帳に追加

(10) When the amount of expenses collected pursuant to the provisions of paragraphs (1) to (3) inclusive or paragraph (7) is not paid by the designated due date, a disposition may be implemented by applying the rules for collection of national tax delinquency, with regard to the expenses provided in paragraph (1), and by applying the rules for collection of local tax delinquency, with regard to the expenses provided in paragraph (2), (3) or (7). In this case, the order of the statutory lien on the amount collected shall come after national taxes and local taxes.発音を聞く  - 日本法令外国語訳データベースシステム

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）例文帳に追加

(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  - 日本法令外国語訳データベースシステム

第二十八条の二　民事執行法第百五十六条第二項又は滞納処分と強制執行等との手続の調整に関する法律（昭和三十二年法律第九十四号）第三十六条の六第一項（これらを準用し、又はその例による場合を含む。）の規定により供託した第三債務者は、次の各号に掲げる費用を請求することができるものとし、その額は、それぞれ当該各号に定めるところによる。例文帳に追加

Article 28-2 (1) A third party obligor who has made a deposit pursuant to the provisions of Article 156, paragraph (2) of the Civil Execution Act or Article 36-6, paragraph (1) of the Act on Adjustment between Procedures for Disposition of Delinquency and Compulsory Execution Procedures (Act No. 94 of 1957) (including cases where these provisions are applied mutatis mutandis or the same rules as those prescribed therein are applied) may request the costs listed in the following items, in the amounts specified in the respective items:発音を聞く  - 日本法令外国語訳データベースシステム

第七十二条　国税の徴収を目的とする国の権利（以下この節において「国税の徴収権」という。）は、その国税の法定納期限（前条第一項第一号に掲げる更正決定等により納付すべきものについては、同号に規定する裁決等又は更正があつた日とし、還付請求申告書に係る還付金の額に相当する税額が過大であることにより納付すべきもの及び国税の滞納処分費については、これらにつき徴収権を行使することができる日とし、過怠税については、その納税義務の成立の日とする。次条第三項において同じ。）から五年間行使しないことによつて、時効により消滅する。例文帳に追加

Article 72 (1) The right of the State to collect a national tax (hereinafter referred to as the "right of collection of a national tax" in this Section) shall be extinguished by prescription if it is not exercised within five years from the statutory due date for payment of the national tax (in the case of a national tax to be paid based on a reassessment or determination, etc. set forth in paragraph (1), item (i) of the preceding Article, from the day on which the decision, etc. or the reassessment prescribed in said item was made; in the case of a national tax to be paid by reason of an overstatement of the tax amount equivalent to the amount of a refund based on a return form for a refund claim, as well as the expenses for the delinquent tax collection procedure, from the day on which the right of collection may be exercised for these taxes; and in the case of delinquent tax due to default on a stamp tax, from the day on which the tax liability was established; the same shall apply in paragraph (3) of the following Article).発音を聞く  - 日本法令外国語訳データベースシステム