特別減税の英語

バブル経済崩壊後は景気の低迷による所得の減少に加え、1994年の所得税等６兆円の減税や1998年の４兆円の特別減税、1999年の所得税及び法人税等６兆円を超える恒久的減税といった度重なる減税を背景に、直接税収は大きく減少した。例文帳に追加

The economic slowdown following the collapse of the bubble economy reduced income, while a succession of tax cuts—six trillion yen in 1994, including income tax; a four trillion yen special tax reduction in 1998;and a permanent tax cut of more than six trillion yen in 1999 for income and corporate tax—slashed back direct tax revenues. - 経済産業省

これにより、2012年4月から法人税率が30％から25.5％（地方税も含めた法人実効税率（東京都の場合）は40.69％から35.64％に5.05％引下げ）に、中小軽減税率も18％から15％に引き下げられた。ただし、復興特別法人税（法人税額の10％）が2012年4月から3年間付加されるため、この間の実際の法人税率は28.05％、中小軽減税率は16.5％となる。例文帳に追加

As a result, the corporation tax rate was lowered from 30% to 25.5% from April 2012 (the effective corporate tax rate including local taxes was lowered 5.05% points from 40.69% to 35.64% (in Tokyo metropolitan)), and the reduced tax rate for SMEs was lowered from 18% to 15%. With the addition for three years from April 2012 of the Special Corporate Tax for Reconstruction (set at 10% of the amount of corporation tax), however, the actual tax rates during this period will be 28.05% in the case of corporation tax and 16.5% in the case of the reduced tax rate for SMEs.発音を聞く  - 経済産業省

２具体的には、我が国産業の競争力強化のための研究開発・設備投資減税の集中・重点化、次世代への資産移転の円滑化に資する相続税・贈与税の一体化及び税率の引下げ、「貯蓄から投資へ」の改革に資する金融・証券税制の軽減・簡素化、土地の有効利用の促進に資する登録免許税の軽減、人的控除の簡素化等の観点からの配偶者特別控除の上乗せ部分の廃止、消費税に対する信頼性・透明性を向上させるための免税点制度等の改革、酒税及びたばこ税の見直しその他の所要の措置を一体として講ずることといたします。例文帳に追加

2. Specifically, we will carry out measures such as the following as a package: Tax reductions for R&D and focused investment incentives, for　improving the competitiveness of Japanese industries; Integration of inheritance and gift taxes for encouraging the smooth transfer of assets from the older generation to the younger generation and cuts in tax rates; Reduction and simplification of taxation of financial transactions and stocks for encouraging a shift from 'deposits' to 'investment'; Cuts in the tax rates of registration and license taxes for promoting utilization of land; Abolition of' special allowance for spouse' (exceeding the amount of the 'allowance for spouse')to simplify personal allowances, etc.; Reduction of the tax-exempt threshold, etc., to increase people's trust in the consumption tax and improve its transparency; Review of tobacco and liquor taxes; and other measures - 財務省