租税条約における徴収協力に関する規定（第6条・第7条等）
令和7年7月4日|p.36
左の本文を選ぶと、右側の官報原文画像で該当箇所を照合できます。
6. Acts carried out by a Contracting State in the collection of a revenue claim
accepted by the competent authority of that Contracting State for purposes of paragraph
3 or 4 which if they were carried out by the other Contracting State would have the effect
of suspending or interrupting the time limits applicable to the revenue claim in accordance
with the laws of that other Contracting State shall have such effect under the laws of that
other Contracting State. The competent authority of the first-mentioned Contracting
State shall inform the competent authority of the other Contracting State of the acts which
the first-mentioned Contracting State has carried out in the collection of the revenue claim
7. Proceedings with respect to the existence, validity or the amount of a revenue
claim of a Contracting State shall not be brought before the courts or administrative
bodies of the other Contracting State.
(a) to carry out administrative measures at variance with the laws and
administrative practice of that or of the other Contracting State:
(b) to carry out measures which would be contrary to public policy (ordre
public):
(c) to provide assistance if the other Contracting State has not pursued all
reasonable measures of collection or conservancy, as the case may be
available under its laws or administrative practice;
(d) to provide assistance in those cases where the administrative burden for
that Contracting State is clearly disproportionate to the benefit to be
8.Where, at any time after a request has been made by the competent authority of a
derived by the other Contracting State.
Contracting State under paragraph 3 or 4 and before the other Contracting State has
collected and remitted the relevant revenue claim to the first-mentioned Contracting State,