transfer taxとは 意味・読み方・使い方

a tax that the nation collects and transfers to a local public entity, called local transfer tax発音を聞く 例文帳に追加

地方譲与税という,国が徴収して地方公共団体に譲与する租税 - EDR日英対訳辞書

Regarding tax systems, efforts should be made towards greater predictability of transfer pricing tax systems.例文帳に追加

税制については、移転価格税制の予測可能性の向上に向けた取組等を実施していくべきである。 - 経済産業省

(i) Issuance of Certificates Necessary for Reduction of License Registration Tax Regarding Ownership Transfer発音を聞く 例文帳に追加

① 所有権の移転の登録免許税の軽減に係る証明書の発行 - 金融庁

With respect to revenues, as part of the Three-part Reform Package, we will transfer tax revenue sources totaling about 3 trillion yen from national income tax to local inhabitant tax, and abolish the proportional across-the-board tax credit, taking into account the improvements of economic conditions.例文帳に追加

歳入面については、「三位一体の改革」の一環として所得税から個人住民税への三兆円規模の税源移譲を実現するとともに、経済状況の改善を踏まえ定率減税を廃止することとしております。 - 財務省

In FY2007, we will review and reform the tax system to render it comparable to the systems of other major countries, from a viewpoint of improving infrastructure that forms a basis for a growth of our economy. One example of reform is the abolition of the ceiling for maximum allowable depreciation costs under the depreciation system. In addition, we will reform taxes related to small and medium-size enterprises, housing and land with due consideration for people's needs in daily life, exempting small and medium-size enterprises from the reserve fund tax in order to help them accumulate capital, and creating a special provision in the housing loan tax reduction scheme to maintain the tax reduction for middle-income and low-income households after the transfer of tax sources to local governments.例文帳に追加

また、中小企業について、その資本蓄積を促進するため、留保金課税制度の適用対象から除外することや、税源移譲後も中低所得者の減税額を確保するため住宅ローン減税の特例を創設するなど、国民生活等に配慮した中小企業関係税制や住宅・土地税制等の改正を行います。 - 財務省

(26) The provisions of paragraph (24) shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds (including one who shall be deemed to have submitted a written application for tax exemption of book-entry transfer local government bonds pursuant to the provisions of paragraph (5); hereinafter the same shall apply in this paragraph and paragraph (28)) has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a specified book-entry transfer institution, etc. or qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a specified book-entry transfer institution, etc. or qualified foreign intermediary; and the provisions of the preceding paragraph shall apply mutatis mutandis where a person who has submitted a written application for tax exemption of book-entry transfer local government bonds has made entries or records under the book-entry transfer system regarding book-entry transfer local government bonds through a qualified foreign intermediary, or submitted a written application for a change of book-entry transfer local government bonds to a qualified foreign intermediary. In this case, in paragraph (24), the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds"; in the preceding paragraph, the term "the said written application for tax exemption of book-entry transfer national government bonds" shall be deemed to be replaced with "the said written application for tax exemption of book-entry transfer local government bonds," and the term "pertaining to the said book-entry transfer national government bonds" shall be deemed to be replaced with "pertaining to the said book-entry transfer local government bonds."発音を聞く 例文帳に追加

２６　第二十四項の規定は振替地方債非課税適用申告書を提出した者（第五項の規定により振替地方債非課税適用申告書を提出したものとみなされる者を含む。以下この項及び第二十八項において同じ。）が特定振替機関等若しくは適格外国仲介業者から振替地方債の振替記載等を受けたとき又は特定振替機関等若しくは適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、前項の規定は振替地方債非課税適用申告書を提出した者が適格外国仲介業者から振替地方債の振替記載等を受けたとき又は適格外国仲介業者に対し振替地方債異動申告書を提出したときについて、それぞれ準用する。この場合において、第二十四項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、前項中「当該振替国債非課税適用申告書」とあるのは「当該振替地方債非課税適用申告書」と、「振替国債に」とあるのは「振替地方債に」と読み替えるものとする。 - 日本法令外国語訳データベースシステム

The Japanese Bond Income Tax Exemption Scheme (J-BIEM) is a system under which book-entry transfer bond interest received by foreign investors is tax exempt. In the FY2010 tax reforms, as a three-year temporary measure, book-entry transfer corporate bonds are to be added as tax exempt bonds under J-BIEM. The FSA aims to make this temporary measure into a permanent measure in FY2013.発音を聞く 例文帳に追加

非居住者債券所得非課税制度（J-BIEM）とは、外国投資家が受ける振替公社債の利子を非課税とする制度であり、平成 22年度税制改正において、３年間の時限措置として、振替社債が対象債券に追加されているところであるが、平成 25年度税制改正において、振替社債に係る時限措置の恒久化を目指す。 - 金融庁

A tax payment deferment system was established to reduce the burden on companies associated with double taxation, along with smoothing of prior confirmation procedures to increase predictability for companies. In recent years, there is also increasing application of transfer pricing tax systems among overseas tax authorities, so from the perspective of smoothing international expansion of Japanese companies, it is important to make efforts to improve the transparency of transfer pricing tax systems both in Japan and in other countries.例文帳に追加

また、近年、海外税務当局との間においても移転価格税制の適用が増加傾向にあることから、我が国企業の国際事業展開の円滑化を図る観点からは、国内のみならず、諸外国の移転価格税制の透明性の向上等を図る取組を行っていくことも重要である。 - 経済産業省