月末締め●日払い
租税特別措置法
租税特別措置法 – 日本語／英語 – 日本法令外国語訳DBシステム (japaneselawtranslation.go.jp)
（償還差益等に係る分離課税等）
(Separate Taxation for Profit from Redemption)
第四十一条の十二
２２平成十一年四月一日以後に個人又は法人に対し国内において特定振替国債等の償還金又は利息の支払の取扱いをする者（当該支払の取扱いをする者が外国仲介業者である場合には、当該特定振替国債等に係る当該外国仲介業者の前項に規定する特定振替機関等とする。以下この項において「支払の取扱者」という。）は、その償還金又は利息の支払を受ける者の各人別に、その支払を受ける者の氏名又は名称及び住所、その支払をした特定振替国債等の償還金又は利息の額その他の財務省令で定める事項を記載した調書（次項から第二十五項までにおいて「特定振替国債等の償還金等の支払調書」という。）を、その支払をした日の属する年の翌年一月三十一日までに（政令で定めるところによりその支払の取扱者の営業所等でその償還金又は利息の支払事務を取り扱うものの所在地の所轄税務署長（以下この項において「所轄税務署長」という。）の承認を受けた場合には、その支払をした日の属する月の翌月末日までに）、当該所轄税務署長に提出しなければならない。
(22)Where a person handles, in Japan on or after April 1, 1999, payment of redemption money or interest on specified book-entry government bonds, etc. to an individual or corporation (hereinafter referred to in this paragraph as the “person in charge of handling payment”; in the case where the person who handles the payment is a foreign intermediary, the person in charge of handling payment is to be the specified book-entry transfer institution, etc. prescribed in the preceding paragraph that is related to the foreign intermediary with regard to the specified book-entry government bonds, etc.), the person in charge of handling payment, for each person who receives payment of redemption money or interest, submit a record stating the name and address of the person who received payment, the paid amount of redemption money or interest of the specified book-entry government bonds, etc., and any other matters specified by Order of the Ministry of Finance (referred to in the following paragraph to paragraph (25) as a “payment record for redemption money, etc. of specified book-entry government bonds, etc.”), to the competent district director with jurisdiction over the location of the business office, etc. of the person in charge of handling payment where the affairs for payment of redemption money, etc. are handled; hereinafter referred to in this paragraph as the “competent district director”), no later than January 31 of the year following the year that includes the day on which payment was made (in the case where approval has been obtained from the competent district director pursuant to the provisions of Cabinet Order, submission is made no later than the last day of the month following the month that includes the day on which payment was made).
月末締め60日払い
Buyer shall pay the price of the product within sixty (60) days from the last day of the month that includes the day on which the product was sold, by way of telegraphic transfer to the bank account designated by Seller.
月末締め翌月末払い
Buyer shall pay the price of the product on or before the last day of the month following the month that includes the day on which the product was sold, by way of telegraphic transfer to the bank account designated by Seller.
製品（後に定義される）
Products (hereinafter defined)
