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Article 40.For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase the tax shall be paid into the state treasury within 30 days after the end of each tax yearshall mean that taxpayers who derive their income from contracted or lea
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第四十条税法第九条第四款所说的由纳税义务人在年度终了后30日内将应纳的税款缴入国库，是指在日终一次性取得承包经营、承租经营所得的纳税义务人，自取得收入之日起30日内将应纳的税款缴入国库。 |
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Article 401 Any judicial officer who, engaging in malpractices for personal gain, grants commutation of punishment, parole or temporary execution of the sentence outside prison to a criminal who does not meet the conditions for it shall be sentenced to fi
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第四百零一条司法工作人员徇私舞弊，对不符合减刑、假释、暂予监外执行条件的罪犯，予以减刑、假释或者暂予监外执行的，处三年以下有期徒刑或者拘役；情节严重的，处三年以上七年以下有期徒刑。 |
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Article 402 Agent's Act Binding on Principal; Exceptions Where the agent, acting within the scope of authority granted by the principal, entered into a contract in its own name with a third person who was aware of the agency relationship between the princ
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第四百零二条受托人以自己的名义，在委托人的授权范围内与第三人订立的合同，第三人在订立合同时知道受托人与委托人之间的代理关系的，该合同直接约束委托人和第三人，但有确切证据证明该合同只约束受托人和第三人的除外。 |
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Article 403 Agent's Non-performance toward Principal Due to Act of Third Person; Non-performance toward Third Person Due to Act of Principal Where the agent entered into a contract in its own name with a third person who was not aware of the agency relati
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第四百零三条受托人以自己的名义与第三人订立合同时，第三人不知道受托人与委托人之间的代理关系的，受托人因第三人的原因对委托人不履行义务，受托人应当向委托人披露第三人，委托人因此可以行使受托人对第三人的权利，但第三人与受托人订立合同时如果知道该委托人就不会订立合同的除外。 |
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Article 407 Any functionary of a competent forestry department who, in violation of the provisions of the Forestry Law, issues forest tree felling licenses in excess of the approved annual felling quotas or, in violation of the regulations, arbitrarily is
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第四百零七条林业主管部门的工作人员违反森林法的规定，超过批准的年采伐限额发放林木采伐许可证或者违反规定滥发林木采伐许可证，情节严重，致使森林遭受严重破坏的，处三年以下有期徒刑或者拘役。 |
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Article 408 Any functionary of a State organ who is responsible for environmental protection, supervision and control, through his gross neglect of duty, causes a serious environmental pollution accident, which results in heavy losses of public or private
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第四百零八条负有环境保护监督管理职责的国家机关工作人员严重不负责任，导致发生重大环境污染事故，致使公私财产遭受重大损失或者造成人身伤亡的严重后果的，处三年以下有期徒刑或者拘役。 |
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Article 409 Any functionary of an administrative department for public health who is engaged in prevention and treatment of infectious diseases, through his gross neglect of duty, causes the spread or epidemic of an infectious disease, if the circumstance
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第四百零九条从事传染病防治的政府卫生行政部门的工作人员严重不负责任，导致传染病传播或者流行，情节严重的，处三年以下有期徒刑或者拘役。 |
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Article 41 A citizen who needs the assistance of lawyers in respect of matters such as livelihood support, work-related injuries, criminal procedure, claims for State compensation or claims for lawful payment of pensions for the disabled or families of th
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第四十一条公民在赡养、工伤、刑事诉讼、请求国家赔偿和请求依法发给抚恤金等方面需要获得律师帮助，但是无力支付律师费用的，可以按照国家规定获得法律援助。 |
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Article 41 A contract of carriage of goods by sea is a contract under which the carrier, against payment of freight, undertakes to carry by sea the goods contracted for shipment by the shipper from one port to another.
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第四十一条海上货物运输合同，是指承运人收取运费，负责将托运人托运的货物经海路由一港运至另一港的合同。 |
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Article 41 A stockholder holding 5% of the stocks issued by a joint-stock company limited should, within 3 days starting from the date of the amount of stocks held by him/her reaching the said percentage, report to the company which must report to the sec
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第四十一条持有一个股份有限公司已发行的股份百分之五的股东，应当在其持股数额达到该比例之日起三日内向该公司报告，公司必须在接到报告之日起三日内向国务院证券监督管理机构报告；属于上市公司的，应当同时向证券交易所报告。 |
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Article 41 After retirement judges shall enjoy the insurance of oldage pension and other benefits as prescribed by the State.
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第四十一条法官退休后，享受国家规定的养老保险金和其他待遇。 |
