succession taxとは 意味・読み方・使い方

In order to maintain vitality and secure employment in regional economies, support was provided under the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (Act No. 33, 2008; referred to below as the Management Succession Facilitation Act) through special exemptions to the Civil Code, financial assistance, and tax measures, and comprehensive support was provided for SME business successions by, among other means, raising awareness of the business succession system.発音を聞く 例文帳に追加

さらに、地域経済の活力維持や雇用確保の観点から、中小企業における経営の承継の円滑化に関する法律（平成20 年法律第33 号、以下「経営承継円滑化法」という）に基づく支援（民法特例、金融支援、税制措置）及び事業承継制度の普及啓発等による中小企業の事業承継の総合的な支援を実施した。 - 経済産業省

In order to maintain vitality and secure employment in regional economies, support will continue to be provided under the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises (Act No. 33, 2008; referred to below as the Management Succession Facilitation Act) through special treatment under the Civil Code, financial assistance, and tax measures, and comprehensive support will be provided or SME business successions by, among other means, raising awareness of the business succession system.発音を聞く 例文帳に追加

さらに、地域経済の活力維持や雇用確保の観点から、中小企業における経営の承継の円滑化に関する法律（平成20 年法律第33 号、以下「経営承継円滑化法」という）に基づく支援（民法特例、金融支援、税制措置）及び事業承継制度の普及啓発等による中小企業の事業承継の総合的な支援を、引き続き実施していく。 - 経済産業省

In the individual property display area 70, owner information regarding successors and possessed properties of the company owner inputted in an owner information input picture and a succession tax amount, etc., calculated according to the owner information are displayed.例文帳に追加

個人資産表示領域７０には、オーナー情報入力画面で入力された会社オーナーの相続人および保有資産に関するオーナー情報およびオーナー情報に基づいて計算された相続税額等が表示される。 - 特許庁

Regarding tax-based support, continued study will be made of measures to further improve schemes and steps to secure more balanced and fair taxation taking into consideration the state of granting of approvals, etc. under the Management Succession Facilitation Act.発音を聞く 例文帳に追加

なお、税制措置については、経営承継円滑化法に基づく認定等の運用状況等を踏まえ、その活用を促進するための方策や課税の一層の適正化を図る措置について引き続き検討を行う。 - 経済産業省

The business succession taxation scheme is designed 3to assist successors’ acquisition from predecessors of shares and other assets in non-listed enterprises approved by the Minister of Economy, Trade and Industry, whether through inheritance, gift, or testamentary gift, and it works by allowing the deferral of payment of inheritance tax and gift tax on and exemption from payment of the amount of tax under a grace period in certain circumstances (e.g., death of the successor).発音を聞く 例文帳に追加

事業承継税制は、後継者が経済産業大臣の認定を受けた非上場会社の株式等を先代経営者から相続、遺贈又は贈与により取得した場合において、その後継者が事業を継続することを前提に、相続税・贈与税の納税を猶予し、後継者の死亡等の一定の場合には猶予税額を免除する制度である。 - 経済産業省

(2) In the case referred to in the preceding paragraph, with regard to securities prescribed in Article 2, item (xxi) of the Corporation Tax Act among the assets to which the Consumer Protection Fund succeeds, the value of the securities which were under the accounting of the Association of Compensation Funds as on the day preceding the day of said succession shall be deemed to be the value at the time of the succession prescribed in the same paragraph.発音を聞く 例文帳に追加

２　前項の場合において、委託者保護基金が承継を受ける資産のうち法人税法第二条第二十一号に規定する有価証券については、補償基金協会が当該承継の日の前日において経理していた当該有価証券の価額をもって、同項に規定する承継の時の価額とする。 - 日本法令外国語訳データベースシステム

In the case referred to in the preceding paragraph, with regard to securities prescribed in Article 2, item 21 of the Corporation Tax Act among the assets to which the Consignor Protection Fund succeeds, the value of the securities which were under the accounting of the Association of Compensation Funds as on the day preceding the day of said succession shall be deemed to be the value at the time of the succession prescribed in the same paragraph.発音を聞く 例文帳に追加

前項の場合において、委託者保護基金が承継を受ける資産のうち法人税法第二条第二十一号に規定する有価証券については、補償基金協会が当該承継の日の前日において経理していた当該有価証券の価額をもって、同項に規定する承継の時の価額とする。 - 経済産業省

Specialist human resources (business succession coordinators) will be situated at nine nationwide branches of the Organization for SMRJ. A "business succession support network" will be established to find and organize information on business persons (lawyers, tax accountants, certified public accountants, etc.) in each region that is involved in business succession, providing information on business persons, etc., to business advisors in Chambers and Societies of Commerce and Industry, and training of business persons, etc. (new) (included in SMRJ operating expense subsidy)例文帳に追加

全国9ヶ所の（独）中小企業基盤整備機構支部に専門人材（事業承継コーディネーター）を配置し、各地域で事業承継を支援する実務家（弁護士・税理士・公認会計士等）に係る情報の収集・整理、商工会議所・商工会の経営指導員への実務家情報等の提供、実務家研修の実施等により、全国各地で広範かつ高度に中小企業の事業承継をサポートする「事業承継支援ネットワーク」を構築する。（新規）（中小機構運営費交付金の内数） - 経済産業省