income depositsとは 意味・読み方・使い方

(e) Margin profit listed in Article 174(vii) of the Income Tax Act, which pertains to deposits or savings that have been accepted by a business office located in Japan発音を聞く 例文帳に追加

ホ　所得税法第百七十四条第七号　に掲げる差益のうち国内にある営業所が受け入れた預貯金に係るもの - 日本法令外国語訳データベースシステム

As for the so-called dormant deposits, although they are recognized as financial institutions' income for tax accounting purposes, depositors can demand repayment for an indefinite period of time without losing their rights to deposits.発音を聞く 例文帳に追加

いわゆる休眠預金の問題でございますが、税務会計処理上は金融機関の収益として認識されるものの、預金者は権利を失うことなくいつまでも払戻しが受けられていることになっております。 - 金融庁

(a) Compensation money for benefits listed in Article 174(iii) of the Income Tax Act (Tax Base of Income Tax in the case of Domestic Corporations), which pertains to installment deposits that have been accepted by a business office located in Japan発音を聞く 例文帳に追加

イ　所得税法第百七十四条第三号　（内国法人に係る所得税の課税標準）に掲げる給付補てん金のうち国内にある営業所が受け入れた定期積金に係るもの - 日本法令外国語訳データベースシステム

The government will also reform tax exemption of interest income on certain small deposits owned by the elderly, etc (Rojin Maruyu) and apply the exemption only to small deposits owned by disabled persons, etc. Furthermore, the government will significantly review the Special Taxation Measures and take taxation measures for economic promotion in Okinawa.例文帳に追加

また、老人等の少額貯蓄非課税制度を障害者等を対象とした制度に改組するほか、租税特別措置を大幅に見直すとともに、沖縄の経済振興等のための税制上の措置等を講じることとしております。 - 財務省

(a) Compensation money for benefits listed in Article 174(iii) (Tax Base of Income Tax in the case of Domestic Corporations), which pertains to installment deposits that have been accepted by a business office located in Japan発音を聞く 例文帳に追加

イ　第百七十四条第三号（内国法人に係る所得税の課税標準）に掲げる給付補てん金のうち国内にある営業所が受け入れた定期積金に係るもの - 日本法令外国語訳データベースシステム

b) Interest on deposits or savings prescribed in Article 2(1)(x) of the Income Tax Act which have been deposited with a business office, other office or any other equivalent thereto, located in Japan (hereinafter referred to as "business office" in this Article発音を聞く 例文帳に追加

ロ　国内にある営業所、事務所その他これらに準ずるもの（以下この条において「営業所」という。）に預け入れられた所得税法第二条第一項第十号に規定する預貯金の利子 - 日本法令外国語訳データベースシステム

(vii) The right concerning deposits or savings prescribed in Article 2(1)(x) of the Income Tax Act, installment savings, or installments prescribed in Article 2(4) (Definitions, etc.) of the Bank Act which have been received by a business office located in Japan, or the right concerning jointly managed money trusts prescribed in Article 2(1)(xi) of the Income Tax Act (excluding loan trusts prescribed in item (xii) of the said paragraph) which have been entrusted to a business office located in Japan;発音を聞く 例文帳に追加

七　国内にある営業所が受け入れた所得税法第二条第一項第十号に規定する預貯金、定期積金若しくは銀行法第二条第四項（定義等）に規定する掛金に関する権利又は国内にある営業所に信託された所得税法第二条第一項第十一号に規定する合同運用信託（同項第十二号に規定する貸付信託を除く。）に関する権利 - 日本法令外国語訳データベースシステム