所得預金の英語

しかしながら、現行制度においては、株式の譲渡損失を預金・債券の利子所得と損益通算できない等、金融商品間の損益通算範囲が制限されているほか、損失繰越期間についても限度（３年）があるため、投資家が多様な金融商品に投資しにくい状況にある。例文帳に追加

However, under the current system, there is limited scope for offsetting profit and loss between financial products. For example, capital losses on shares cannot be offset against interest income on deposits and bonds, and there is a limited (three year) loss-carryforward period. This situation makes it difficult for investors to invest in diverse financial products.発音を聞く  - 金融庁

既にオフショア市場においては我が国国債やデリバティブ取引の導入等により取引参加者の拡大を図っているが、更なる市場の拡大のために、現在では時限的に免除され、延長されているオフショア市場での預金、利子に関わる源泉所得税免除措置の恒久化等を望む声も大きい。例文帳に追加

We have already taken measures to expand participation in the off-shore market by introducing Japan’s national bonds and derivative transactions. However, in order to further expand the market, the permanent exemption of withholding income tax on savings, and on interest from off-shore markets, which are currently exempted but with a time-limitation, is highly desired. - 経済産業省

第七条　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日から平成二十年三月三十一日までの間に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。例文帳に追加

Article 7 Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings during the period from April 1, 1998, to March 31, 2008, from a foreign corporation that has been certified, pursuant to the provision of an Ordinance of the Ministry of Finance, as falling under the category of nonresident prescribed in the said paragraph , and settled such deposits or borrowings in a special international financial transactions account prescribed in the said paragraph (hereinafter referred to in this Article as a "special international financial transactions account"), income tax shall not be imposed with respect to any interest on the deposits or borrowings to be paid to the said foreign corporation; provided, however, that where any event has occurred that is in violation of the provision of a Cabinet Order established pursuant to the provision of Article 21(4) of the said Act, which pertains to the matters concerning the settlement of a special international financial transactions account, the provision of the main clause of this Article shall not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred.発音を聞く  - 日本法令外国語訳データベースシステム