tax on transactionsとは 意味・読み方・使い方

(6) With regard to the application of the provisions of the Act on General Rules for National Taxes and the National Tax Collection Act to corporation tax under a grace of tax payment: in the Act on General Rules for National Taxes, the term "grace of tax payment" in Article 2(viii) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", the term "grace of tax payment" in Article 52(1) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 66-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations); hereinafter the same shall apply in this paragraph)", and the term "grace of tax payment" in Article 55(1)(i) and Article 73(4) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))"; in the National Tax Collection Act, the term "grace of tax payment" in Article 2(ix) and (x) shall be deemed to be replaced with "grace of tax payment (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))", and the term "Grace of Tax Payment)" in Article 151(1) shall be deemed to be replaced with "Grace of Tax Payment) (including a grace of tax payment pursuant to the provision of Article 68-88-2(1) of the Act on Special Measures Concerning Taxation (Grace of Tax Payment under the Special Provisions for Taxation on Transactions with Foreign Affiliated Persons of Consolidated Corporations))".発音を聞く 例文帳に追加

６　納税の猶予を受けた法人税についての国税通則法及び国税徴収法の規定の適用については、国税通則法第二条第八号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第五十二条第一項中「及び納税の猶予」とあるのは「及び納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。以下この項において同じ。）」と、同法第五十五条第一項第一号及び第七十三条第四項中「納税の猶予」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）」と、国税徴収法第二条第九号及び第十号中「納税の猶予又は」とあるのは「納税の猶予（租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）の規定による納税の猶予を含む。）又は」と、同法第百五十一条第一項中「納税の猶予）」とあるのは「納税の猶予）及び租税特別措置法第六十八条の八十八の二第一項（連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予）」とする。 - 日本法令外国語訳データベースシステム

The Chinese Government has released a series of measures to curb real estate investment since June 2003, including levying tax on profit being earned on transactions of luxurious real estate properties.例文帳に追加

中国では、2003年６月以降、高級物件の譲渡益に対する課税等相次いで不動産投資抑制政策を打ち出した。 - 経済産業省

Interest on Deposits, etc. Settled in the Special International Financial Transactions Account to Which Special Provisions for Tax Exemption are not Applied発音を聞く 例文帳に追加

特別国際金融取引勘定において経理された預金等の利子で非課税の特例の適用がないもの - 日本法令外国語訳データベースシステム

Application Procedures, etc. for Grace of Tax Payment under the Special Provisions for Taxation on Transactions of Consolidated Corporations with Foreign Affiliated Persons発音を聞く 例文帳に追加

連結法人の国外関連者との取引に係る課税の特例に係る納税の猶予の申請手続等 - 日本法令外国語訳データベースシステム

According to an overseas survey on Japanese-affiliated companies operating in China, Japanese firms placing a business order with local companies in China is regarded as engaging in domestic transactions, leading the Chinese Government to levy tax on such transactions. To avoid the imposition of this tax, or reduce costs in a broader sense, some subsidiaries in China of Japanese software developers have system engineers of local Chinese companies dispatched to the subsidiaries instead of directly outsourcing the work to the Chinese companies.例文帳に追加

現地調査によれば、中国の場合、地場企業へ発注をすると国内取引となり増値税が課税されるため、技術者を派遣してもらう形で対応する例があり、コスト削減のために様々な形態をとっていることがうかがえる。 - 経済産業省

In recent years, in a background of increased international expansion of Japanese companies, the number of transactions taxed and amount of taxable income based on the transfer pricing tax system by Japan’s tax authorities is in an increasing trend (Figure 4-4-14).例文帳に追加

近年、我が国企業の国際展開の拡大等を背景として、我が国税務当局による移転価格税制に基づく課税件数及び課税所得金額が増加傾向にある（第4-4-14図）。 - 経済産業省

For example, financial products and so-called digital goods are provided on the Internet; the speed at which transactions can be made has risen dramatically; and there are an increasing number of cross-border transactions by businesses without any domestic base. Such transactions involve significant issues in terms of our financial and tax systems.発音を聞く 例文帳に追加

例えば、インターネット上での金融商品やいわゆる「デジタル・グッズ」などの提供、取引スピードの飛躍的な増大、国内に拠点を持たない企業による国境を越えた取引の増加などは、金融システムや税制のあり方に大きな課題を含んでいます。 - 財務省

In order to promote participation by foreign investors in Japan’s financial and securities markets, the following items are to be implemented in the FY2011 tax reforms regarding the tax system on cross-border transactions (being requested): (1) Tax reforms necessary for Islamic finance, (2) Tax reforms necessary for securities lending and (3) Change of international tax principles (change from “entire income principle” to “attributable income principle”).発音を聞く 例文帳に追加

我が国金融・証券市場への外国投資家の参加を促進するため、クロスボーダー取引に係る税制に関し、①イスラム金融に関する所要の税制措置、②証券貸借取引に関する所要の税制措置、③国際課税原則の見直し（「総合主義」から「帰属主義」への変更）を、平成 23年度税制改正において実施する（要望中）。 - 金融庁