Former PM Hatoyama receives 130m yen refund for gift tax
- Former Prime Minister Yukio Hatoyama has received a refund of about 130 million yen from tax authorities for gift tax on assets provided by his mother. The refund was given due to the statute of limitation in some cases. Hatoyama had failed to take the necessary tax procedures with regard to the assets for a long time.
- The gift tax that Hatoyama paid on the funds he received in 2002 and 2003 was later judged unnecessary by the tax authorities. This judgment was based on the five-year statute of limitation, which spared Hatoyama more than 100 million yen in tax.
- In some cases, former Prime Minister Yukio Hatoyama has received a refund of about 130 million yen from tax authorities for gift tax on his mother's assets. The refund was granted due to the statute of limitation. Hatoyama had neglected to fulfill the required tax procedures for these assets for a significant period of time.
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Former Prime Minister Yukio Hatoyama has received a refund from tax authorities of about 130 million yen out of the 609.7 million yen he paid in gift tax on assets provided by his mother, as the statue of limitation in some cases has been reached, sources close to the matter said Thursday. as以下からの訳が分かりにくいのと、some casesとは何をさしているのでしょうか？ Hatoyama had long failed to take the necessary tax procedures with regard to the assets. The tax authorities has judged that the gift tax he later paid on the funds he received in 2002 and 2003 was unnecessary due to the five-year statute of limitation, sparing him more than 100 million yen in tax he would otherwise have paid. sparingからも訳していただけないでしょうか？
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asは理由を指す接続し（becasue, sinceなど）で、以下の文が前文の理由を説明しています。 some casesとは「ある特定の事例の場合」で、609.7百万円に及ぶ贈与が行われたそれぞれの贈与事実のうちのいくつかのケースはという意味です。訳としては、 関係者によれば、贈与の一部ケースにおいて時効が成立したため、 spareとは免れる、なしで済ませるという、意味で、spare you trouble(面倒をかけない）といった形で使われますが、このspareにはいろいろな意味がありますので辞書でよく調べられたらいいと思います。基本的ニュアンスとしては「なしで済ませる」と覚えていたらいいと思います。 sparingとあるのは、分詞構文で、分解すると、which spared him---, = and it spared himという意味です（念のため） tax he would otherwise have paidはotherwise(そうでなければーーー時効が成立しなければ）、支払うことになったであろうところの税金、となります。訳としては、 本来支払うべきであった一億円以上の税金が免除された。
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１。一部の件は時効切れになったため、、、と木曜日にこの件に近い筋が発表した。 ２。（2002年および2003年に贈与を受けた資金に関して支払った贈与税は、５年間の時効が切れたので不要と国税庁は判断し）そうでなければ、納税義務が生じたはずの、１億円以上が免除されることになった。
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解決しました。ありがとうございました。