pay state tax

administrative authorities for national tax

national tax revenue

examiner《税務》〈日〉

national tax tribunal

national tax collection

National Tax Collection Act〔日本法〕

National Tax Rules Violation Control Act

Directorate General of Tax《インドネシア》

（1） In the event that a person receives payment of the relief benefits by deception or other wrongful means, the Agency may collect the whole or part of the amount corresponding to the expense required for the payment of the relief benefits from the person as if governed by the same rules as national tax.〔【出典】日本法令外国語訳データベースシステム 〕

（1） The provisions of Part II, Chapter I, Section 3 （Filing of Return, Payment and Refund, etc. of Corporation Tax on Income for Each Business Year of Domestic Corporation） shall apply mutatis mutandis to the filing of a return, payment, and refund as well as a request for reassessment pursuant to the provision of Article 23（1） of the Act on General Rules for National Taxes （Request for Reassessment） with regard to corporation tax on income for each business year of a foreign corporation.〔【出典】日本法令外国語訳データベースシステム 〕

（15） The amount to be borne pursuant to the provision of paragraph （13） may be collected as in the disposition for nonpayment of local tax; provided that the order of lien shall come after the national tax and the local tax.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Regarding the order of the lien for the money collected pursuant to the provision of the preceding paragraph, the Agency's collection shall come after national tax and local tax.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Upon issuing a prohibition order under the provision of the preceding paragraph （hereinafter referred to as a "comprehensive prohibition order"）, the court, when it finds it appropriate, may exclude a certain range of compulsory execution, etc. or procedure for collection of national tax delinquency from the scope of subject of a comprehensive prohibition order.〔【出典】日本法令外国語訳データベースシステム 〕

（2） The provision of the preceding paragraph shall apply mutatis mutandis where the court finds that a comprehensive prohibition order is likely to cause undue damage to a person who enforces a procedure for collection of national tax delinquency.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Where a procedure for collection of national tax delinquency has already been initiated against property that belongs to the bankruptcy estate, an order of commencement of bankruptcy proceedings shall not preclude the continuation of the procedure for collection of national tax delinquency.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Where the district director of the tax office, etc. has granted a tax payment grace period, if there is any property seized through the delinquent tax collection procedure with regard to the national tax under the grace period, he/she may cancel the seizure upon an application by the person who has been granted a grace period.〔【出典】日本法令外国語訳データベースシステム 〕

（3） In the event that the person who has received the demand pursuant to the provision of paragraph （1） fails to pay the labor insurance premiums or any other money collected pursuant to the provisions of this Act within the designated payment due date, the government may impose a disposition on such person pursuant to the same rules as those for the disposition for national tax delinquency.〔【出典】日本法令外国語訳データベースシステム 〕

（3） The trustee may assert an objection to proceedings for collection of delinquent national taxes that were carried out in violation of the provision of paragraph （1）. In this case, the assertion of the objection shall be made by entering an appeal against the proceedings for collection of delinquent national taxes.〔【出典】日本法令外国語訳データベースシステム 〕

（3） No determination under the provisions of Article 25 （Determination） or reassessment following such determination may be made on or after the day on which five years have elapsed from the statutory tax return due date for the national tax to which such determination or reassessment pertains （or from the day specified by Cabinet Order in the case that a determination or reassessment is to be made when no return form for a refund claim has been filed）.〔【出典】日本法令外国語訳データベースシステム 〕

（4） In the case referred to in the preceding paragraph, if the property delivered by the third party obligor, etc. set forth in said paragraph contains any money, it may be appropriated for the national tax under the grace period, notwithstanding paragraph （1）.〔【出典】日本法令外国語訳データベースシステム 〕

（4） The Minister of Health, Labour, and Welfare or the prefectural governor, when receiving a demand for collection pursuant to the provisions of the preceding paragraph, may dispose of the demand as governed by the disposition of a matter with regard to a failure to pay a national tax.〔【出典】日本法令外国語訳データベースシステム 〕

（4） With regard to the part of a national tax pertaining to the postponement of tax payment, or the tax payment grace period or the grace period for tax collection or for execution of a delinquent tax collection procedure （including any delinquent tax or tax interest payable together with said part of the national tax）, the prescription of the right of collection of the national tax shall not run during the period in which such postponement or grace is effective.〔【出典】日本法令外国語訳データベースシステム 〕

（4） In the event that the ship owner who has received the demand pursuant to the provision of Paragraph 1 does not fully pay the Paragraph 2 general contribution or any other amount to be collected pursuant to the provisions of this subsection within the specified time limit, the Agency may effect non-payment disposition as governed by the same rules as national tax subject to the approval of the Minister of the Environment.〔【出典】日本法令外国語訳データベースシステム 〕

（5） In the case that a person upon whom a demand has been served under the provisions of paragraph 1 or 2 fails to make the payment to be made by the designated deadline, the Fair Trade Commission may collect such payment pursuant to the national tax delinquency procedures.〔【出典】日本法令外国語訳データベースシステム 〕

（6） A statutory lien for the payment to be collected as prescribed in the preceding paragraph shall be next to those for national and local taxes, and the prescription on such payment shall be treated as if it were national tax.〔【出典】日本法令外国語訳データベースシステム 〕

（6） Where the district director of the tax office, etc. requests security pursuant to the provisions of the preceding paragraph, if there is any property seized through the delinquent tax collection procedure with regard to the national tax under a grace period, the amount of such security shall not exceed the amount calculated by deducting the value of such property from the amount under the grace period.〔【出典】日本法令外国語訳データベースシステム 〕

（6） A trustee or beneficiary may assert an objection to the collection proceeding for delinquent national tax that are being enforced in violation of the provisions of paragraph （1） or paragraph （2）. In this case, the assertion of the objection shall be made by entering an appeal against the collection proceedings of delinquent national tax.〔【出典】日本法令外国語訳データベースシステム 〕

（8） When a comprehensive prohibition order is issued, the prescription shall not be completed with regard to a bankruptcy claim, etc. （limited to such claim for which compulsory execution, etc. or procedure for collection of national tax delinquency is prohibited by the comprehensive prohibition order） until the day on which two months have elapsed since the day following the day on which the comprehensive prohibition order ceases to be effective.〔【出典】日本法令外国語訳データベースシステム 〕

（9） The documents specified by Cabinet Order prescribed in Article 42-2, paragraph （7） of the Act shall be any of the foreign corporation's certificate of registered matters of the corporation, receipt for national tax or local tax, certificate of tax payment or any other document specified by Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

Previously, voting rights had only been held by men who were at least 25 years old and paid a certain amount of national taxes."MB002903", "2433801"

（ii） Where the granting of a grace period for the conversion of the taxpayer's assets into cash is more beneficial to the collection of the delinquent national tax and national taxes to be paid in the near future than the immediate conversion of his/her assets into cash.〔【出典】日本法令外国語訳データベースシステム 〕

（ii） Foreign corporation: The foreign corporation's certificate of registered matters, receipt for national tax or local tax, certificate of tax payment, or any other document specified by Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

（ii） A corporation （including an association or foundation without juridical personality prescribed in Article 2, item （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 said corporation and other documents specified by Ordinance of the Ministry of Finance.〔【出典】日本法令外国語訳データベースシステム 〕

（ii） In the case of a nonresident who does not currently reside in the place for tax payment, the nonresident has submitted a notification of tax agent pursuant to the provision of Article 117（2） （Tax Agent） of the Act on General Rules for National Taxes.〔【出典】日本法令外国語訳データベースシステム 〕

（v） Disposition for delinquent payment of national taxes or local taxes has been executed, or three years have not passed from a day on which said disposition for delinquent payment completes.〔【出典】日本法令外国語訳データベースシステム 〕

An order of a statutory lien related to an insurance premium or other levy pursuant to the provisions of this Act shall have priority subordinate to national tax and local tax.〔【出典】日本法令外国語訳データベースシステム 〕

Issuance of electronic signature and authentication IC smart cards started from January 2004. These cards, which are valid for three years, can be used in combination with an electronic signature to file national tax returns, apply for passports and take other procedures online."NIPO-110", "2371520"

The provisions of Part II, Chapter VI （Special Provisions for Request for Reassessment in the case of Residents） shall apply mutatis mutandis to a request for reassessment pursuant to the provision of Article 23（1） of the Act on General Rules for National Taxes （Request for Reassessment） with regard to income tax in the case of comprehensive taxation on nonresidents.〔【出典】日本法令外国語訳データベースシステム 〕

The issuer of discount bonds shall, when he/she pays income tax collected pursuant to the provisions of Article 41-12, paragraph （3） of the Act, attach a financial statement specified by Ordinance of the Ministry of Finance to a payment statement prescribed in Article 34, paragraph （1） of the Act on General Rules for National Taxes at the time of the payment.〔【出典】日本法令外国語訳データベースシステム 〕

The order of statutory lien assigned to the labor insurance premiums and any other money collected pursuant to the provisions of this Act shall come after the national tax and local tax.〔【出典】日本法令外国語訳データベースシステム 〕

The collection of labor insurance premiums and any other money collected pursuant to the provisions of this Act shall be governed by the same rules as those for the collection of national tax, unless otherwise provided for in this Act.〔【出典】日本法令外国語訳データベースシステム 〕

With regard to the application of Article 34, paragraph （1） of the National Tax Collection Act （Act No. 147 of 1959） and Article 11-3, paragraph （1） of the Local Tax Act （Act No. 226 of 1950） in cases where an Investment Corporation has been dissolved, the term "liquidator" in these provisions shall be deemed to be replaced with "executive liquidator."〔【出典】日本法令外国語訳データベースシステム 〕

The main direct taxes in Japan are national taxes （federal income tax）paid out to the federal government and local taxes （resident or inhabitant taxes） paid out to prefectural and municipal governments.〔【出典】『外国人のための日本生活ガイド』（ひらがなタイムズ編）◆【出版社】株式会社ヤック企画 〕"YA05-035", "2491197"