Tax Creditsとは 意味・読み方・使い方

such credit shall not, however, exceed that part of the income tax, as computed before the credits given, which is attributable to the income which may be taxed in Japan;発音を聞く 例文帳に追加

ただし、の控除の額は、当該控除が行われる前に算定された租税の額のうち、日本国において租税を課される所得に対応する部分を超えないものとする。 - 財務省

The German government has been attracting foreign filmmakers by providing tax credits to international co-production of films using its abundant budget for supporting the film industry of a total $360 million a year.例文帳に追加

ドイツ政府は年間総額3 億6,000 万ドルもの潤沢な映画支援の予算を用い、国際共同制作に税額控除を認めるなど海外の映画制作者を誘致している。 - 経済産業省

Subsidies are used throughout the world by countries as a tool for realizing government policies. They can take the form of grants, tax exemptions, low-interest financing, equity infusion and export credits and are generally categorized as either specific subsidies, which are limited to specific businesses and industries, or nonspecific subsidies, which are not limited.例文帳に追加

補助金は、国の政策を実現する手段の一つとして、多くの国において贈与（通常の補助金）、税の減免措置、低利融資、出資、輸出信用等様々な形態により広く交付されている。 - 経済産業省

As for taxation, in light of the change in the management environment surrounding Japanese corporations, we have improved taxation on corporate reorganization. In addition, in order to promote economic recovery, we have introduced a new system for tax credits for housing loans and will extend the period of taxation for the promotion of investments in small and medium-sized enterprises.例文帳に追加

税制については、我が国企業の経営環境の変化を踏まえ、企業組織再編成に関わる税制を整備するほか、景気回復に配慮して、新たな住宅ローン減税制度を創設するとともに、中小企業投資促進税制を継続するなどの措置を講じております。 - 財務省

The purpose of this scheme is to accelerate SMEs’ investment in human resources by providing tax credits worth 8%-12% of an SME’s total education and training expenditure where the rate of such expenditure to personnel expenses in the business year concerned is at least 0.15%.発音を聞く 例文帳に追加

中小企業の人材投資を加速させるため、中小企業者の当該事業年度の労務費に占める教育訓練費の割合が0.15％以上の場合に、教育訓練費の総額の8～12％に相当する額の税額控除を認める措置を実施した。 - 経済産業省

This is a result of the development of conditions for the provision of a variety of forms of support, with the lead role being played by support councils. This includes the development of support schemes by governmentaffiliated financial institutions and local governments, collaboration with regional financial institutions, clarification of the treatment of recovery plans formulated with councils’ assistance in The Supplement to the Financial Inspection Manual: Treatment of Classifications Regarding Credits to Small and MediumSized Enterprises, and clarification of the tax treatment of debt write-offs.発音を聞く 例文帳に追加

これは、政府系金融機関や自治体の支援制度の整備や地域金融機関との連携、金融検査マニュアル別冊（中小企業融資編）における協議会が作成を支援した再生計画の取扱いの明確化や、債権放棄の税務上の取扱いの明確化といった、支援協議会を軸とした様々な再生支援の環境整備が進んできた成果であろう。 - 経済産業省