税外負担の英語

このように、EU 域内事業者に比べ域内に拠点を設置していない域外事業者は、販売先の国毎の税率を計算し納入しなければならないなど、煩雑な事務作業負担が生じる可能性が高くなることが懸念される。例文帳に追加

There are concerns that non-EU companies with no establishment in the EU will face more onerous administrative and compliance costs than EU companies, because they would have to verify the locations of all purchasers and charge the appropriate VAT rate. - 経済産業省

低成長と重い債務負担、さらには対外脆弱性を抱える中で、2008年には世界経済危機が発生し、景気後退による税収減と景気浮揚のための財政出動により政府の財政収支は急速に悪化した。例文帳に追加

With a low growth, a heavy debt burden and vulnerability to foreign economic pressure, as well as the occurrence of the world economic crisis in 2008, the fiscal balance of the government rapidly deteriorated due to a decrease in tax revenues caused by recession and a fiscal stimulus intended to boost the economy. - 経済産業省

この下では、③の源泉税負担は調整されるメリットがあるが、外国子会社の所得はそれが親会社に配当されない限り課税が発生しない（課税の繰延）一方、我が国の親会社への配当を行うと子会社の所得に対しても新たに日本への納税が生じる場合があるため海外に利益をため込むインセンティブが働き、上記のような企業行動をもたらしていると考えられる65。例文帳に追加

However, the income of a subsidiary that pays dividend to the parent company in Japan may be taxed anew in Japan, providing an incentive for companies to leave profits overseas65. - 経済産業省

こうした中、我が国企業の外国子会社が海外市場で獲得する利益について、税制に左右されずに、必要な時期に必要な金額を国内へ戻せるようにするとともに、制度の簡素化による事務負担軽減を図るべく、2009 年度税制改正において国際的な二重課税排除の制度の見直しが行われた56。例文帳に追加

With respect to the revenues earned by a foreign subsidiary owned by a Japanese company, dual taxation was eliminated by the revision of taxation policies in 2009 so that necessary funds can be transferred to Japan when needed without being affected by taxation and so that paperwork can be reduced by streamlining the system. - 経済産業省

設備投資の負担が大きかった15年ほど前に、コンサルタントを通じて新たな税理士を紹介してもらったことを契機に、同社の役員及び幹部社員に加え、外部のコンサルタントもメンバーの一員である幹部会を毎月開催してきた。例文帳に追加

The company began to hold these monthly executive meetings 15 years ago, at a time when its burden of capital investment was large. The meetings are attended by the company's officers, senior staff, and outside consultants, and were prompted as a result of an introduction to a new certified public tax accountant through a consultant. - 経済産業省

外国保険業者の発行した保険証券に対する合衆国の消費税は、日本国の企業が行う保険事業の収入となる保険料（当該企業が負担する当該保険料に係る危険のうち、条約又は当該消費税の免除を規定する合衆国が締結する他の租税条約の特典を受ける権利を有しない者により再保険される部分に係る保険料を除く)に係る保険証券又は再保険証券に対しては、課することができない。例文帳に追加

Notwithstanding the provisions of Article 2 of the Convention: (a) the United States excise tax on insurance policies issued by foreign insurers shall not be imposed on insurance or reinsurance policies, the premiums on which are the receipts of a business of insurance carried on by an enterprise of Japan, to the extent that the risks covered by such premiums are not re insured with a person not entitled to the benefits of the Convention or any other tax convention entered into by the United States that provides exemption from such tax;発音を聞く  - 財務省

第六十八条の九十　次に掲げる連結法人に係る外国関係会社のうち、本店又は主たる事務所の所在する国又は地域におけるその所得に対して課される税の負担が本邦における法人の所得に対して課される税の負担に比して著しく低いものとして政令で定める外国関係会社に該当するもの（以下この款において「特定外国子会社等」という。）が、各事業年度において、その未処分所得の金額から留保したものとして、政令で定めるところにより、当該未処分所得の金額につき当該未処分所得の金額に係る税額及び法人税法第二十三条第一項第一号に規定する剰余金の配当、利益の配当又は剰余金の分配（以下この項において「剰余金の配当等」という。）の額に関する調整を加えた金額（以下この条において「適用対象留保金額」という。）を有する場合には、その適用対象留保金額のうちその連結法人の有する当該特定外国子会社等の直接及び間接保有の株式等の数に対応するものとしてその株式等（株式又は出資をいう。以下この項において同じ。）の請求権（第六十六条の六第一項に規定する請求権をいう。第一号において同じ。）の内容を勘案して政令で定めるところにより計算した金額（以下この款において「個別課税対象留保金額」という。）に相当する金額は、その連結法人の収益の額とみなして当該各事業年度終了の日の翌日から二月を経過する日を含むその連結法人の各連結事業年度の連結所得の金額の計算上、益金の額に算入する。例文帳に追加

Article 68-90 (1) Where an affiliated foreign company related to any of the following consolidated corporations, which falls under the category of affiliated foreign company specified by a Cabinet Order as a company whose tax burden to be imposed on its income earned in a state or territory where its head office or principal office is located is significantly lower than the tax burden to be imposed on the income of a corporation in Japan (hereinafter referred to in this Subsection as a "specified foreign subsidiary company, etc."), in each business year, retains as part of the amount of undistributed income, pursuant to the provision of a Cabinet Order, any amount that is adjusted, with respect to the said amount of undistributed income, based on the tax amount pertaining to the said amount of undistributed income and the amount of dividend of surplus, dividend of profit or distribution of surplus prescribed in Article 23(1)(i) of the Corporation Tax Act (hereinafter referred to in this paragraph as "dividend of surplus, etc.") (such adjusted amount hereinafter referred to in this Article as "eligible retained income"), the amount equivalent to the part of eligible retained income which is calculated pursuant to the method specified by a Cabinet Order as the amount of income corresponding to the number of shares, etc. of the said specified foreign subsidiary company, etc. held by the consolidated corporation through direct and/or indirect ownership, while taking into consideration the contents of the claim (meaning a claim prescribed in Article 66-6(1); the same shall apply in item (i)) vested in such shares, etc. (meaning shares or capital contributions; the same shall apply in this paragraph) (such part of eligible retained income hereinafter referred to in this Subsection as "individually taxable retained income") shall be deemed to be the amount of the consolidated corporation's profit, and included in its gross profit in the calculation of the amount of its consolidated income for the consolidated business year that includes the day on which two months have elapsed since the day following the last day of the relevant business year:発音を聞く  - 日本法令外国語訳データベースシステム

二　法第四十条の五第一項に規定する居住者に係る特定外国子会社等につき同項第二号に掲げる事実が生じた場合　同号に定める金額に当該事実が生じた時における当該特定外国子会社等の発行済株式等のうちに当該事実が生じた時におけるその者の有する当該特定外国子会社等の第二十五条の二十一第三項第一号に規定する請求権勘案保有株式等（当該居住者に係る外国関係会社でその受ける法第四十条の五第一項第二号に定める金額につきその本店所在地国において課される税の負担が軽課税基準以下のもの又は当該居住者に係る他の特定外国子会社等に対して交付された場合における当該外国関係会社及び当該他の特定外国子会社等を通じて保有する請求権勘案間接保有株式等を除く。）の占める割合を乗じて計算した金額例文帳に追加

ii) Where an event listed in Article 40-5(1)(ii) has occurred with regard to a specified foreign subsidiary company, etc. related to a resident prescribed in Article 40-5(1) of the Act: The amount obtained by multiplying the amount prescribed in the said item by the ratio of the shares, etc. for considering the claims held by the said person of the said specified foreign subsidiary company, etc. prescribed in Article 25-21(3)(i) out of the total issued shares, etc. of the said specified foreign subsidiary company, etc. at the time when the said event occurred (where the money or any other assets have been delivered to an affiliated foreign company related to the said resident whose tax burden imposed in the state of the head office on the amount of the money that it receives as prescribed in Article 40-5(1)(ii) of the Act is below the low tax-burden base or to any other specified foreign subsidiary company, etc. related to the said resident, such shares, etc. for considering the claims held shall exclude the shares, etc. for considering the claims indirectly held via the said affiliated foreign company or the said other specified foreign subsidiary company, etc.発音を聞く  - 日本法令外国語訳データベースシステム