effective tax rateとは 意味・読み方・使い方

In Japan, the tax reforms in the late 1990s lowered the effective corporate tax rate, and since then it has remained almost unchanged until the recent reduction.例文帳に追加

このうち、我が国の法人実効税率は1990 年代末の税制改革で低下した後は、今般の引き下げまでおおむね横ばいで推移してきた。 - 経済産業省

In addition, the Obama administration, in Business Tax Reform Proposals released in February, includes the plan to reduce the effective tax rate for domestic manufactures to 25% as well as to reduce the federal government’s corporate tax rate from 35% to 28%.例文帳に追加

また、オバマ政権は2 月に発表した法人税改革案の中で現在35％の連邦政府の税率を 28%に下げる他、製造業については実効税率を25%以下に下げる方針を盛り込んだ。 - 経済産業省

In concrete terms, we plan requisite measures such as lowering the effective corporate tax rate and the preferential corporate tax rate for SMEs, creating systems of taxation to enhance employment and environment-related investment, revising the various deductions of income tax, revising inheritance and gift tax, introducing carbon dioxide tax as a global warming countermeasure, expanding the tax system for nonprofit organizations and facilitating tax compliance and enforcement.発音を聞く 例文帳に追加

具体的には、法人実効税率や中小法人の軽減税率の引下げ、雇用促進税制・環境関連投資促進税制の創設、所得税の各種控除の見直し、相続税・贈与税の見直し、地球温暖化対策のための税の導入、市民公益税制の拡充、納税環境の整備など、所要の措置を講ずることとしております。 - 財務省

In a tax effect accounting simulation program 61, temporary difference data from corporate accounting are extracted from data for report drawn up by a corporation tax report draw up program 50, recovery possibility is simulated to calculate a legal effective tax rate, and the temporary difference data are multiplied by the legal effective tax rate to calculate the postpone tax property and debt.例文帳に追加

税効果会計シミュレーションプログラム６１は、法人税申告書作成プログラム５０によって作成された申告用データから企業会計との一時差異データ等を抽出し、回収可能性のシミュレーションを行ってから法定実効税率の算出を行い、一時差異データ等に法定実効税率を乗じて繰延税金資産・負債の計算を行なう。 - 特許庁

Currently, many countries set effective tax rates lower than the concession tax rate. However, according to some tentative calculations, if all WTO members increased their tariffs to the level of the concessionary tariff rate, the world's effective tariff rate would double and the world trade volume would decrease by8%, incurring an economic loss of $350 billion per annum.例文帳に追加

現在、多くの国々が実行税率を譲許税率よりも低い水準に設定しているが、仮に全てのWTO加盟国が自国の関税を協定税率まで引き上げた場合、全世界の関税率が2 倍になり、世界貿易は8％減少、ひいては毎年3,500 億ドルの経済損失を惹起するとの試算16 がある。 - 経済産業省

As an example of the latter, although a tariff increase is a trade-restrictive measure, if the effective tax rate4is lower than the concession tax rate5 promised in the WTO agreements, a tariff rate increase that does not exceed the concession tax rate would not directly contravene WTO agreements.例文帳に追加

後者については、例えば、関税引上げは貿易制限的な措置ではあるが、WTO協定において約束している譲許税率 よりも実行税率 を低く設定していた場合、譲許税率を超えない範囲の関税率引上げであれば、WTO協定との関係で直ちに問題が生じるわけではない。 - 経済産業省

Reduce the effective corporate income tax rate in conjunction with a tax-base broadening (as well as the preferential corporate tax rate for small or medium-sized enterprises) from the perspective of maintaining and enhancing international competitiveness, securing and promoting the establishment of foreign businesses in Japan, and promoting employment and domestic investment例文帳に追加

企業の国際競争力の維持・向上、国内への立地の確保・促進、雇用と国内投資の拡大を図る観点から、課税ベースの拡大等と併せ、法人実効税率の引下げ（中小法人に対する軽減税率についても同様）。 - 厚生労働省

The Administrative Reform Promotion Act (Act on the Promotion of Administrative Reform to Realize Simple and Efficient Government) stipulates that the tax rate that was effective in fiscal 2005 should be maintained.発音を聞く 例文帳に追加

行革推進法（簡素で効率的な政府を実現するための行政改革の推進に関する法律）には平成17年度の税率を維持する - 金融庁