corporate income taxとは 意味・読み方・使い方

When we compare the effective corporate income tax rate (calculated by adjusting the nominal corporate income tax rate with other local tax etc.), Japan's rate is high from an international point of view (see figure 3-1-2-17).例文帳に追加

表面上の法人税率に地方税等も調整して算出した、法人所得課税の実効税率を比較すると、我が国は国際的にみて高くなっている（第3-1-2-17 図）。 - 経済産業省

18provinces(A) Fifty percent reduction of corporate income tax for five years after the exemption period例文帳に追加

18県　①法人性の免除期間を超えて、向こう5 年間、法人所得税を50％減税 - 経済産業省

Reduction and exemption of corporate tax for foreign affiliated companies in strategic sectors (5 years after income was received:100%, 2 years after:50%)例文帳に追加

戦略分野等の外国企業の法人税減免（所得発生後5年100％、2 年50％） - 経済産業省

Corporate income tax is one of the factors that companies evaluate about a location condition.例文帳に追加

企業にとって立地環境を評価する上での要素の一つとして、法人所得課税がある。 - 経済産業省

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.例文帳に追加

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。 - 経済産業省

Furthermore, the imposition of such tax corresponds to double taxation. In a nutshell, since two decades ago, the logic has been that the imposition of income tax on dividends sourced from proceeds remaining after corporate tax has been paid by treating dividends as profits made from stocks would correspond to double taxation. This has been the argument since the securities transaction tax was replaced with the tax on the acquisition of securities. We intend to make a strong request for the reduction in securities tax.発音を聞く 例文帳に追加

郵政法案は通常国会になりますけれども、その施行日の方の違いは出てくるのでしょうか。 - 金融庁

(i) The amount of income which shall not be included in the corporate income tax base for the relevant business year under the laws and regulations of the state of the head office発音を聞く 例文帳に追加

一　その本店所在地国の法令により当該各事業年度の法人所得税の課税標準に含まれないこととされる所得の金額 - 日本法令外国語訳データベースシステム

Zone 2(18 provinces) 1. Fifty percent reduction of the import duties in machinery 2. Exemption of corporate income tax for three years 3.Import tax exemption on raw materials for export (one year)例文帳に追加

ゾーン2（18 県）1．機械輸入関税の50％減税　2．法人所得税の３年間の免税　3．輸出用の原材料の輸入税免税（１年間） - 経済産業省