Taxation Glossary - ITAKOモンゴル語辞書

AML・犯罪対策 Мөнгө угаахтай тэмцэх 52 税務手続き Татварын захиргаа 63 税の種類 Татварын төрөл 82 法律・契約 Гэрээ, эрх зүй 79 規制・監督 Зохицуулалт, хяналт 95 財産・土地 Өмч, газар 15 一般概念 Ерөнхий ойлголт 157

AML・犯罪対策 Мөнгө угаахтай тэмцэх 52

金融活動作業部会 (FATF)

Financial Action Task Force (FATF)

アジア太平洋マネーロンダリング対策グループ (APG)

Asia/Pacific Group on Money Laundering (APG)

Formal nominee shareholders

ユーラシア・グループ (EAG)

The Eurasian Group on Combating Money Laundering and Financing of Terrorism (EAG)

Ultimate beneficial owner

Administrative sanction

Money laundering

Money laundering offence

マネーロンダリング防止/テロ資金供与対策/拡散金融対策 (AML/CFT/CPF)

Anti-Money Laundering/Countering Financing of Terrorism/Countering Proliferation Financing (AML/CFT/CPF)

テロ資金供与またはマネーロンダリングに関連する

Related to terrorist financing or money laundering

Applicable designated threshold

Informal nominee shareholders

特定非金融業者及び専門家 (DNFBP)

Designated non-financial business and profession (DNFBP)

ターゲットを絞った金融制裁

Targeted financial sanctions

金融活動作業部会 (FATF)

Financial action task force (FATF)

行動を要請される高リスク国

High-Risk Jurisdictions subject to a Call for Action

Predicate offence

Suspicious transaction

Suspicious transaction report

租税回避(そぜいかいひ)

tax avoidance

tax avoidance

テロリズムおよびテロ資金供与に関連するターゲットを絞った金融制裁

Targeted financial sanctions related to terrorism and terrorist financing

国家テロ対策評議会 (NCTC)

National Counter Terrorism Council (NCTC)

Terrorist financing

Terrorist financing offence

テロ資金供与のための悪用

Terrorist financing abuse

Terrorist organization

Terrorist act

名義株主または名義取締役

Nominee shareholder or director

FATF型地域機関 (FSRB)

FATF-style regional bodies (FSRBs)

FATF Plenary

指定された個人または団体

Designated person or entity

簡素化された顧客デューデリジェンス

Simplified customer due diligence

Know your customer

顧客デューデリジェンス (CDD)

Customer due diligence

強化された顧客デューデリジェンス

Enhanced customer due diligence

顧客デューデリジェンス (CDD)

Customer due diligence (CDD)

継続的な顧客デューデリジェンス

Ongoing customer due diligence

Identifying the customer

Home jurisdiction

Laundering the proceeds

顧客デューデリジェンス規則

Know-your-customer (KYC) rules

Customer Protection

Ultimate beneficial owner

Multi-jurisdictional structure

移転価格(いてんかかく)、振替価格操作(ふりかえかかくそうさ) (transfer pricing)

transfer pricing

High-risk jurisdictions

Jurisdictions under increased monitoring

税務手続き Татварын захиргаа 63

税務行政執行共助条約 (Convention on Mutual Administrative Assistance in Tax Matters)

Convention on Mutual Administrative Assistance in Tax Matters

late payment penalty; overdue charge

バーゼル銀行監督委員会 (BCBS)

Basel Committee on Banking Supervision (BCBS)

Basel accord

税関職員(ぜいかんしょくいん)

customs officer

bonded logistics center

customs classification

customs commodity schedule

customs duty payment

customs duty guarantee

customs duty drawback system

customs duty reduction and exemption system

dutiable value

customs valuation

内陸税関(ないりくぜいかん)、インランド・デポ (inland depot)

inland depot

cost-based valuation method

market research pricing method

transaction value of identical goods method

import duty assessment

優良納税者(ゆうりょうのうぜいしゃ)

reliable taxpayer

computed value method

transaction value of similar goods method

to make back-payment; to pay retroactively

Withholding tax

課税(かぜい)、賦課(ふか)

taxation; imposition of tax

tax authority

certified tax accountant

tax consultant

源泉徴収(げんせんちょうしゅう)

tax withholding; withholding tax

Tax deduction

tax exemption

to impose state tax

budget execution

general budget governor; budget portfolio manager

direct budget manager

combined valuation method

deductible VAT

non-deductible VAT

所得税の還付(しょとくぜいのかんぷ)

personal income tax refund

確定申告(かくていしんこく)

personal income tax return; tax filing

transaction value method

Consumer Credit Act

reduction and exemption; tax relief

Risk based approach

Risk-based supervision

Risk assessment

Non-conviction based confiscation

deductive value method

国家リスク評価 (NRA)

National risk assessment (NRA)

税の種類 Татварын төрөл 82

商品の名称及び分類についての統一システム (Harmonized Commodity Description and Coding System)

Harmonized Commodity Description and Coding System

ジェブツンダンパ・ホトクトのシャビの賦役

service obligations of Jebtsundamba Khutagt’s shavi dependents

諸侯・タイジが徴収する貢納

levies taken by nobles and taiji

corporate income tax

Post observation period report (POPR)

service obligation; levy

tribute and levy

service obligation and taxation

Marginal tax rate

Marginal tax rate

other subsidies on products

other taxes on products

other subsidies on production

other taxes on production

other subsidies on products

subsidy on product

customs tariff schedule

customs duty

関税撤廃(かんぜいてっぱい)

abolition of customs tariffs

customs duty burden rate

customs revenue

customs duty level

customs duty rate

関税減免(かんぜいげんめん)

customs duty reduction and exemption

tribute; lordly levy

Windfall tax

Double taxation

import duties and charges

Inflation tax

livestock tax

Social security tax

value-added tax

付加価値税(ふかかちぜい)

value-added tax (VAT)

value-added tax; VAT

追加関税(ついかかんぜい)

additional customs duty; supplementary tariff

特別税の印紙(とくべつぜいのいんし)

special tax stamp; revenue stamp for special tax

所得・富等に課される経常税

current taxes on income, wealth, etc.

Income tax expense

累進所得税(るいしんしょとくぜい)

progressive income tax

Regressive tax

taxable income

Tax-exempt securities

duty-free shop

税務上の繰越欠損金の繰戻し・繰越し

Tax loss carryback/carryforward

tax loss carryforward

税収基盤(ぜいしゅうきばん)

Tax incidence

Tax neutrality

Tax incidence

Tax loophole

累進課税(るいしんかぜい)

progressive taxation

応能負担（おうのうふたん）

ability-to-pay principle

Ability-to-pay principle of taxation

Proportional tax

personal income tax

consumption tax

personal income tax

キャピタル・ゲイン課税 (capital gains tax)

capital gains tax

current tax on capital

Graduated tax

累進課税(るいしんかぜい)

progressive taxation

Indirect tax

export subsidy

taxes on production and imports

other subsidies on production

other taxes on production

Inheritance tax

Progressive tax

法律・契約 Гэрээ, эрх зүй 79

Down payment

租税条約 (Double taxation agreement)

Double taxation agreement

Contract for Work and Services

資産負債管理 (ALM)

Asset Liability Management

資産負債管理委員会 (ALCO)

ALCO (Asset Liability Committee)

Asset-liability mismatch

Court of first instance

貸付契約（銀行またはその他の認可された法人）

Loan Agreement (Bank or other authorized juristic person)

Purchase and assumption

Bank Guarantee Contract

Sale of business tool

海外決済取引報告書 (FSTR)

Foreign settlement transaction report (FSTR)

Land use rights certificate

Land possession right certificate

Rights of bona fide third parties

criminal act

Breach of Contract

Contracting Parties' Autonomy

Capacity to contract

Contract law

Contract agent

Point of sale /POS/ merchant

Transaction suspension

Unique transaction reference number

取引参照番号 (TRN)

Transaction reference number (TRN)

Appeal court

租税条約(そぜいじょうやく) (tax treaty)

Specialized Court

Fundamental principles of domestic law

Sunset clause

Brokerage Agreement

Loan agreement

Natural Persons

Partial Civil Legal Capability

Full civil legal capability

Some Civil Legal Capability

Citizens Without Civil Legal Capability:

制限された民事法的能力を持つ市民

Citizens with Limited Civil Legal Capability

civil legal competence

Authorized reporting personnel

Corrective actions

tax legislation

Occasional transaction

信託・会社サービス提供者 (TCSP)

Trust and company service provider (TCSP)

Commercial Lease Agreement

Payment guarantee contract

政治的影響力のある人物 (PEP)

Politically Exposed Persons (PEPs)

Related person

Bilateral contract

Natural person

Personal confidentiality

商事法定利率(しょうじほうていりりつ)

statutory commercial interest rate

commercial law; commercial code

Contract of Sale and Purchase

Legal person

Legal person and arrangements

Conflict of interest for juristic person

Illegal contract

Law Enforcement Assistance

Accepted market practices

Contract of Trusteeship

裁判外紛争解決手続 (ADR)

Alternative Dispute Resolution (ADR)

Out-of-court settlement

Contract for Lease of Property

Express trust

Legal Document

Legal arrangement

相互法的支援 (MLA)

Mutual legal assistance (MLA)

Rights and obligations

Contract of Sale and Purchase of Real Estate

データローカライゼーション法

Data localization laws

規制・監督 Зохицуулалт, хяналт 95

アクワイアラー（カードアクワイアラー）

Acquirer (card acquirer)

Enforcement measures

Commercial bank

Trading account

Progress report

Low-value payments systems

Batch transfer

Balance transfer

Inter-bank market

Inter-bank loan

Interbank electronic system

銀行間資金振替システム (IFTS)

Interbank funds transfer system (IFTS)

Core business line

Recovery plan

銀行再建・破綻処理指令 (BRRD)

Bank Recovery and Resolution Directive (BRRD)

Bank Recovery and Resolution

Bank overdraft

Banker’s acceptance

Bank account

Banking conglomerate

Bank reserves

銀行識別コード (BIC)

Bank Identifier Code (BIC)

Bank resolution fund

Bank liquidator

Bank service Charges

Core banking systems

bill of exchange

即時グロス決済 (RTGS) システム

Real-time gross settlement (RTGS) system

On-site supervision

Force Majeure

Enhanced supervision

insured event

Payable-through accounts

Account holder

Account number

Bank statement

Debit transfer

Digital bank

Inside information

Domestic Wire Transfer

Internal settlement

Internal control

Internal control system

Internal review and validation

欧州銀行監督局 (EBA)

European Banking Authority (EBA)

欧州システミックリスク理事会 (ESRB)

European Systemic Risk Board (ESRB)

Off-site supervision

Reasonable measures

Prudential supervision

Regulatory capital

regulatory fee

Regulatory policy

Supervisory financial reports

Non-regulated entities

Discrepancy Reporting Mechanisms

Lamfalussy standards

Protecting confidential information

National AML/CFT Strategy

monetary incentive

monetary deposit

Confidential information

Multi-pronged approach

国際協力審査グループ (ICRG)

International cooperation review group (ICRG)

Financial information unit

非関税障壁(ひかんぜいしょうへき)

non-tariff barrier

Suspension of license

Revoking a license

Grant/issueing a license

License holder

payment documents

Preventative measures

予防措置規則 (PMR)

Preventive Measures Regulation (PMR)

相互審査報告書 (MER)

Mutual evaluation report (MER)

Home supervisor

Involved supervisors

Hybrid approach

Enforcement of judgments

Risk mitigation

Escalated supervision

Follow-up report

Core Principles

National council

国内管轄当局 (NCA)

National competent authority (NCA)

強化された（迅速な）フォローアップ

Enhanced (expedited) follow up

強化されたフォローアップ

Enhanced follow up

自主規制機関 (SRO)

Self-regulatory body (SRB)

財産・土地 Өмч, газар 15

地下資源使用料(ちかしげんしようりょう)

mineral resource royalty

Land use; Use of land

On-site visit

Possession of land; Land possession

Land ownership

Significant owner

Off-site surveillance/inspection

Intellectual property

Movable Property

Unclaimed property

Ownerless Property

real estate tax

Immoveable Property

一般概念 Ерөнхий ойлголт 157

自動手形交換所（ACH）

Automated clearing house (ACH)

現金自動預け払い機（ATM）

Automated Teller Machine (ATM)

アジア太平洋合同グループ (APJG)

Asia-Pacific Joint Group (APJG)

gross primary balance

Significant institution (SI)

Party with conflict of interest

Organization confidentiality

Standing order

Blanket guarantee

other current transfer

Foreign counterparts

Complaints procedures

Cut-off time

Performance guarantee

Insured Deposits

Insured Depositors

Intermediary financial institution

Minimum balance

Non-sufficient funds (NSF)

Queue management

Recapitalization plan

Supermajority vote

Largely compliant

Insider Trading

Normative internal perspective

Medium term budget framework

Proportionate and Dissuasive

General lien

general government sector

government unit

government final consumption expenditure

Administrative body

Prudential ratio

Company, Corporation

コーポレート・ガバナンス

Corporate governance

Corporate vehicles

Insider trading

Professional secrecy

Delivery channels

Notary Public

共通の利害関係を持つ団体

Common interest body

Partnerships

Majority vote

Earned income

local budget

Offshore haven

Financial investigation

Pyramid scheme

non-tax revenue

tax expenditure

Identification data

Unsuitability

Fit and proper

Zero-hour rule

fees and charges

Soundness of judgment

treasury unit

一般政府部門内の経常移転

current transfers within general government

State service fee

budget deficit

budget surplus

budgetary institution

extra-budgetary unit

fiscal burden

budget expenditure

overall fiscal balance

budgetary institution or unit

State budget

current grant

current transfer

Deep pocket syndrome

Cooperation council

Counterparty

Memorandum of understanding (MOU)

Mutual evaluation (ME)

Imputed interest

物理的な国境を越える輸送

Physical cross-border transportation

Identity theft

Without delay

Rectification order

False disclosure

False statement

マーケットに追随する原則

Arms length principle

Expression of will

other capital transfer

capital grant

capital expenditure

capital revenue

capital transfer

investment grant

Piercing the veil

無記名譲渡可能証券 (BNI)

Bearer negotiable instruments (BNIs)

transfer expense

transfer revenue

Dispossession

Vulnerability

Key functionaries

Proliferation financing

primary operating balance

貴金属・宝石商 (DPMS)

Dealers in precious metals and stones (DPMS)

証券監督者国際機構 (IOSCO)

🏠 Anagura Sites

カテゴリー

📚 用語集・索引

AML・犯罪対策 Мөнгө угаахтай тэмцэх 52

ФАТФ буюу санхүүгийн хориг арга хэмжээ авах байгууллага

ази, номхон далайн мөнгө угаахтай тэмцэх бүлэг (АНДМУТБ)

албан ёсны нэрлэсэн хувьцаа эзэмшигч

евро-Азийн мөнгө угаахтай тэмцэх бүлэг (ЕАМУТБ)

жагсаалтад оруулах

жинхэнэ эцсийн өмчлөгч

залилан

захиргааны шийтгэл

мөнгө угаах

мөнгө угаах гэмт хэрэг

мөнгө угаах, терроризмыг санхүүжүүлэх, болон үй олноор хөнөөх зэвсэг дэлгэрүүлэхийг санхүүжүүлэхтэй тэмцэх

мөнгө угаах, терроризмыг санхүүжүүлэхтэй холбоотой үйлдэл

нэрлэсэн босго дүн

нэрлэсэн хувьцааг албан бусаар эзэмшигч

санхүүгийн бус бизнес, мэргэжлийн үйлчилгээ үзүүлэгч

санхүүгийн зорилтот хориг арга хэмжээ

санхүүгийн хориг арга хэмжээ авах байгууллага

стратегийн дутагдалтай улс

суурь гэмт хэрэг

сэжигтэй гүйлгээ

сэжигтэй гүйлгээний тайлан

татвараас бултах

татвараас зайлсхийх

терроризм болон терроризмыг санхүүжүүлэхтэй холбоотой зорилтот санхүүгийн зорилтот хориг арга хэмжээ

терроризмтой тэмцэх зөвлөл

терроризмыг санхүүжүүлэх

терроризмыг санхүүжүүлэх гэмт хэрэг

терроризмыг санхүүжүүлэхэд буруугаар ашиглах

террорист байгууллага

террорист этгээд

террорист үйл ажиллагаа

томилогдсон этгээд (номинал эзэмшигч)

төлөөллөөр хувьцаа эзэмшигч эсвэл төлөөллөөр удирдах этгээд

фАТФ-ын төрлийн бүс нутгийн байгууллага

фАТФ-ын чуулга уулзалт

хамаарал бүхий этгээд

харилцагчийг таних хялбаршуулсан арга

харилцагчийг таньж мэдэх

харилцагчийг таньж мэдэх (ХТМ)

харилцагчийг таньж мэдэх нарийвчилсан үйл ажиллагаа

харилцагчийг таньж, мэдэх

харилцагчийг тогтмол таньж, мэдэх үйл ажиллагаа

харилцагчийг хэн болохыг тогтоох

харьяалагдах улсын хууль тогтоомж

хууль бус үйл ажиллагаанаас олсон орлогыг хууль ёсны болгох

хэрэглэгчдийг таних журам

хэрэглэгчийн хамгаалалт

эцсийн өмчлөгч

үндэстэн дамнасан зохион байгуулалтын бүтэц

үнэ шилжилт

өндөр эрсдэлтэй улс орнууд

өндөржүүлсэн хяналтад байгаа улс

税務手続き Татварын захиргаа 63

Татварын асуудлаар захиргааны туслалцаа харилцан үзүүлэх тухай конвенц

алданги

базелийн банкны хяналт шалгалтын хороо

базелийн зөвлөмж

базель I

базель II

базель III

гаалийн байцаагч

гаалийн баталгаат төв

гаалийн татвар ногдуулах барааны ангилал

гаалийн татвар ногдуулах барааны жагсаалт

гаалийн татвар төлөх

гаалийн татвар төлөх баталгаа

гаалийн татварыг буцаан төлөх систем

гаалийн татварыг хөнгөлөх болон чөлөөлөх систем

гаалийн үнэ

гаалийн үнэ үнэлгээ

гүний гааль

зардлаас тооцох үнийн арга

зах зээлийн мэдээлэл, судалгааны үнийн арга

ижил төрлийн барааны хэлцлийн үнийн арга

импортын барааны татвар ногдуулах үнэ тогтоох

найдвартай татвар төлөгч