capital transfer taxとは 意味・読み方・使い方

In FY2007, we will review and reform the tax system to render it comparable to the systems of other major countries, from a viewpoint of improving infrastructure that forms a basis for a growth of our economy. One example of reform is the abolition of the ceiling for maximum allowable depreciation costs under the depreciation system. In addition, we will reform taxes related to small and medium-size enterprises, housing and land with due consideration for people's needs in daily life, exempting small and medium-size enterprises from the reserve fund tax in order to help them accumulate capital, and creating a special provision in the housing loan tax reduction scheme to maintain the tax reduction for middle-income and low-income households after the transfer of tax sources to local governments.例文帳に追加

また、中小企業について、その資本蓄積を促進するため、留保金課税制度の適用対象から除外することや、税源移譲後も中低所得者の減税額を確保するため住宅ローン減税の特例を創設するなど、国民生活等に配慮した中小企業関係税制や住宅・土地税制等の改正を行います。 - 財務省

Right after this order was issued the capital moved to Kuni-Kyo; and along with this transfer of the capital the construction of the statue of Birushana Buddha in Toda-ji Temple adversely affected the financial condition of the Imperial government; because of this weak financial condition, the rice tax, which was the source of local government, was sent to the capital and to supplement the lack of funds, fudokoku came to be taken out gradually.発音を聞く 例文帳に追加

その直後に行われた恭仁京などの遷都計画、東大寺の東大寺盧舎那仏像の造営などで国家財政が悪化すると、地方財源である正税が中央に送られて消費され、これを補うために不動穀の取り崩しが行われた。 - Wikipedia日英京都関連文書対訳コーパス

The report cites the following 2 major problems with the existing system: (1) deferral of taxation on retained profits of foreign subsidiaries and the resulting impact on corporate decision-making on capital spending and (2) diverted use of maximum deductible amounts and the system complexity, both of which arise from the combined use of the high-tax rate income and the low-tax rate income under the foreign tax credit system. The report proposes the following solutions to these problems: (1) the extraterritorial income should be classified into ordinary income and investment income, and the extraterritorial income exclusion system should be applied to the former while the foreign tax credit system should be applied to the latter, and (2) the enforcement of the transfer pricing tax system should be enhanced as the extraterritorial income exclusion system adopted to the ordinary income could urge companies to move the profits of their foreign subsidiaries to countries with lower taxes.例文帳に追加

報告書においては、現行制度の問題点として、全世界所得課税における海外子会社留保利益の課税繰延とそれによる企業の投資判断の歪みの発生について、また、外国税額控除方式における高税率の所得と低税率の所得の組み合わせによる控除限度額の流用および制度の複雑性等について、それぞれ指摘されており、その解決策として、① 国外所得を事業所得と投資所得に分類し、前者については国外所得免除方式を採用しつつ、後者については現行の外国税額控除方式を採用する、②事業所得の国外所得免除方式の適用においては、軽課税国所在の子会社に所得を移転させるインセンティブが働くため、移転価格税制の執行にさらに注力するといった提案がなされている。 - 経済産業省