「tax equity」に関連した英語例文の一覧と使い方 - Weblio英語例文検索

The WTO Agreement on Subsidies and Countervailing Measures (ASCM) broadly defines "subsidies" as any government measure that can benefit the recipient, including grants, loans, equity infusion, loan guarantees, tax deductions or tax exemptions, government procurement and government provision of goods and services. In principle, the ASCM disciplines subsidies granted to any product except agricultural products, which fall under the scope of the Agreement on Agriculture. However, the ASCM does cover forestry and fishery products.例文帳に追加

WTO補助金・相殺措置協定では、贈与、貸付、出資、債務保証、税減免、政府調達、並びに政府による物品やサービスの提供など、受領者に利益が生じる政府の制度を広く「補助金」として規律の対象とした上で、農産品を除く全ての産品（林水産品含む）に関し、特に貿易歪曲効果が高い輸出補助金と国内産品優先使用補助金の交付を原則禁止している。 - 経済産業省

(5) The performance related to the contribution-in-kind of share certificates (including the equity stipulated in the provisions of Article 4 paragraph (2) of the Security Transaction Tax Act (Act No. 102 of 1953)) by the Public Corporation under the provisions of Article 3 paragraph (8) of the Supplementary Provisions herein shall not fall under the transfer of securities stipulated in Article l of the same act. 例文帳に追加

５　附則第三条第八項の規定により公社が行う株券（有価証券取引税法（昭和二十八年法律第百二号）第四条第二項に規定する持分を含む。）の出資に係る給付は、同法第一条に規定する有価証券の譲渡に該当しないものとする。 - 日本法令外国語訳データベースシステム

It appears that the agreement reflects care paid to the circumstances of a host of countries about allowing the inclusion of some assets in Tier 1 capital (core equity capital), such as common shareholdings in non-consolidated financial institutions and deferred tax assets. How do you rate this recent agreement? 例文帳に追加

内容としては、連結対象外の金融機関の普通株式や繰延税金資産などの一部について、ティア1（自己資本の基本的項目）に算入できるような各国の事情が配慮された内容が含まれているようですが、大臣は今回の合意をどう評価されておられますか。 - 金融庁

Personal consumption, which accounts for roughly 70 percent of GDP, is being covered by “cash out” via mortgage refinancing24 against a backdrop of rising home prices and low interest rates, borrowing through home equity lending,25 and increased disposable personal income due to tax cuts.例文帳に追加

GDPの約7割を占める個人消費は、住宅価格の上昇と低金利を背景とした住宅ローンの借換え（以下、「リファイナンス」とする）によるキャッシュ・アウト24や住宅担保ローン（以下、「ホーム・エクイティ・ローン」とする）25等を通じた借入れや、減税による可処分所得の増加によって賄われている。 - 経済産業省

By increasing borrowings through such means as “cashing out” via mortgage refinancing and home equity lending against a backdrop of rising home prices and low interest rates, the household sector has been continuing its robust consumption driven by increased disposable personal income due to tax cuts.例文帳に追加

家計部門は、住宅価格の上昇と低金利を背景とした住宅ローンの借換え（リファイナンス）によるキャッシュ・アウトや住宅担保ローン（ホーム・エクイティ・ローン） 等を通じた借入れを増大させ、減税による可処分所得の増加とあいまって堅調な消費を続けてきている。 - 経済産業省

More specifically, as you know and have also just mentioned in your question, it relates to, among other things, the inclusion of deferred tax assets, which is a matter of timing difference in relation to reserves, and, as you know, 10 percent or higher shareholdings in common stock of other financial institutions - I hear that it will be permissible to include the combination of those assets in Tier 1 capital (core equity capital) up to 15 percent of the bank's common equity in total. 例文帳に追加

具体的には、ご存じのように今ご質問でもございましたように、繰延税金資産、これは引き当てとのタイミングの差によるものでございますが、お分かりのように、他の金融機関への出資、これは金融機関への普通株出資が10％以上の場合等を合算して、普通株等ティア1（自己資本の基本的項目）の15％、総量規制でございますが、15％まで算入ということだというふうにお聞きしております。 - 金融庁

The IS balance in the private sector has deteriorated due to brisk increase in household consumption expenditure. In particular, household consumption expenditure was stimulated by funds raised through refinancing of home mortgages and home equity loan, which has been promoted by the increase in house prices, the low level of interest rates and the increase in household disposable income due to income tax reductions.例文帳に追加

民間部門においても家計の旺盛な消費により貯蓄投資バランスは悪化している。特に、住宅価格の上昇と低金利を背景とした住宅ローンの借換え（リファイナンス）による資金調達や、住宅担保ローン（ホーム・エクイティ・ローン）などの利用が、減税による家計の可処分所得の上昇とあいまって消費を刺激した。 - 経済産業省

As start-ups in which angel investments are made are challenge businesses that face higher risks, the majority of them fail. Few of the failed companies, especially smaller ones, are liquidated through legal proceedings. Most of them, instead, are left as “zombies.” In the United States, the tax code allows taxpayers to regard investment in such companies as deductible expense in relatively simple ways, by, for instance, declaring it on a tax return. Japan should consider whether and/or how to introduce some measures to allow such equity to be deductible. 例文帳に追加

エンジェル投資の対象となるベンチャー企業の営む事業は事業リスクの高いビジネスであるから、その大半は成功しない。他方、ビジネスに失敗をしても、特に小規模企業の場合、法的整理を行うケースは少数であり、多くは「リビング・デッド」（死に体）の状態に陥ることが多い。米国においては、「リビング・デッド」の状態であっても、投資家の申告等により税法上比較的簡便に損失計上が可能となっている。日本においても、「リビング・デッド」となった株式の損失計上について何らかの検討をする必要がある。 - 経済産業省

With respect to deferred tax assets, they were not slated to be included into the core capital when the Basel III initiative began, but Japan, as well as some other countries, insisted strongly that they should be included. As you also know, deferred tax assets arise from timing differences between tax and accounting treatments and are allowed to be carried forward for up to, if I remember right, seven years in Japan. As for stakes in other financial institutions, Basel III has not allowed the inclusion of the entire amount, but attaches conditions. It has been decided that the amount of 10 percent or more holdings in common shares of financial institutions, combined with other allowable amounts, can be included in the Tier 1 core capital, which basically consists of common equity and retained earnings, up to 15 percent in the aggregate. 例文帳に追加

この前も申し上げましたように繰延税金資産ですね、バーゼル III が始まったときは、これは中核的資本には入れないというふうなことでございましたけれども、これはぜひ入れるべきだと強く日本を中心に主張いたしまして、これもご存じのように、繰延税金資産というのは引き当てとタイミング、税制と金融とのタイミングの差があるから、日本の場合たしか７年でしたかね、引き当ての繰延税金資産というのがございますが、他の金融機関への出資、これは全部が認められたわけではなくて、ご存じのように条件付きでございまして、金融機関への普通出資が10％以上の場合等を合算して普通株式と、Tier1ですね、普通株式と内部留保が基本的に、ご存じのように中核的資本でございますが、その15％まで参入するということが、この前申し上げましたようにこれは決まりましたから。 - 金融庁

(26) The amount calculated as specified by a Cabinet Order as the interest on a domestic corporation's net assets prescribed in Article 66-5(4)(vi) of the Act and the amount calculated as specified by a Cabinet Order as the amount of net assets prescribed in item (vii) of the said paragraph, where the said domestic corporation is a corporation in the public interest, etc. prescribed in Article 2(vi) of the Corporation Tax Act or an association or foundation without juridical personality, shall be, notwithstanding the provisions of paragraph (19) to the preceding paragraph, the amount obtained by multiplying the amount of equity capital for the relevant business year of the said domestic corporation by the ratio of the value of assets for the profit-making business prescribed in Article 2(xiii) of the Corporation Tax Act conducted by the said domestic corporation out of the value of the total assets on the final day of the relevant business year. 例文帳に追加

２６　当該内国法人が法人税法第二条第六号に規定する公益法人等又は人格のない社団等である場合における法第六十六条の五第四項第六号に規定する純資産に対する持分として政令で定めるところにより計算した金額及び同項第七号に規定する純資産の額として政令で定めるところにより計算した金額は、第十九項から前項までの規定にかかわらず、当該内国法人の当該事業年度に係る自己資本の額に、当該事業年度終了の日における総資産の価額のうちに占めるその営む法人税法第二条第十三号に規定する収益事業に係る資産の価額の割合を乗じて計算した金額とする。 - 日本法令外国語訳データベースシステム

Article 66-5 (1) Where a domestic corporation pays, in each business year beginning on or after April 1, 1992, interest on liabilities, etc. to a foreign controlling shareholder, etc. or fund provider, etc. that is related to the said domestic corporation, and the average balance of liabilities regarding the liabilities owed, for the relevant business year, to the foreign controlling shareholder, etc. and the fund provider, etc. that are related to the said domestic corporation, exceeds threefold the amount of equity interest held by the foreign controlling shareholder, etc. related to the said domestic corporation for the relevant business year, the amount calculated pursuant to the method specified by a Cabinet Order as such excess in the amount of interest on liabilities, etc. payable by the said domestic corporation to the said foreign controlling shareholder, etc. and fund provider, etc. in the relevant business year shall not be included in the amount of deductible expense in the calculation of the amount of income of the said domestic corporation for the relevant business year (including the amount of income prescribed in Article 102(1)(i) of the Corporation Tax Act); provided, however, that this shall not apply where the average balance of liabilities regarding the total liabilities of the said domestic corporation for the relevant business year (limited to those which can be the cause of payment of interest on liabilities, etc.; the same shall apply in the next paragraph and paragraph (3)) is not more than threefold the amount of equity capital of the said domestic corporation. 例文帳に追加

第六十六条の五　内国法人が、平成四年四月一日以後に開始する各事業年度において、当該内国法人に係る国外支配株主等又は資金供与者等に負債の利子等を支払う場合において、当該事業年度の当該内国法人に係る国外支配株主等及び資金供与者等に対する負債に係る平均負債残高が当該事業年度の当該内国法人に係る国外支配株主等の資本持分の三倍に相当する金額を超えるときは、当該内国法人が当該事業年度において当該国外支配株主等及び資金供与者等に支払う負債の利子等の額のうち、その超える部分に対応するものとして政令で定めるところにより計算した金額は、当該内国法人の当該事業年度の所得の金額（法人税法第百二条第一項第一号に規定する所得の金額を含む。）の計算上、損金の額に算入しない。ただし、当該内国法人の当該事業年度の総負債（負債の利子等の支払の基因となるものに限る。次項及び第三項において同じ。）に係る平均負債残高が当該内国法人の自己資本の額の三倍に相当する金額以下となる場合は、この限りでない。 - 日本法令外国語訳データベースシステム

(24) Where any other domestic corporation which is a shareholder, etc. of the said domestic corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said domestic corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said domestic corporation and a foreign controlling shareholder, etc. related to the said domestic corporation, when the amount obtained by multiplying the amount of stated capital, etc. on the final day of the relevant business year of the said domestic corporation by the ratio of shareholding pertaining to the said domestic corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc. prescribed in Article 39-113(20)), the amount of equity capital pertaining to the said domestic corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said domestic corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２４　当該内国法人と当該内国法人に係る国外支配株主等との間に当該内国法人の株主等である他の内国法人又は出資関連内国法人（当該内国法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該内国法人の当該事業年度終了の日における資本金等の額に当該他の内国法人又は出資関連内国法人の当該内国法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、第三十九条の百十三第二十項に規定する連結個別資本金等の額）を超えるときは、当該内国法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該内国法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム

(22) Where any other domestic corporation which is a shareholder, etc. of the said consolidated corporation or a capital contribution-related domestic corporation(s) (meaning a single domestic corporation or two or more domestic corporations which have a linkage with the said consolidated corporation and the said other domestic corporation through holding the shares, etc.; the same shall apply in the next paragraph) intervene(s) between the said consolidated corporation and a foreign controlling shareholder, etc. related to the said consolidated corporation, when the amount obtained by multiplying the amount of consolidated individual stated capital, etc. on the final day of the relevant consolidated business year of the said consolidated corporation by the ratio of shareholding pertaining to the said consolidated corporation of the said other domestic corporation or capital contribution-related domestic corporation(s) exceeds the amount of stated capital, etc. prescribed in Article 39-13(22) of the said other domestic corporation or capital contribution-related domestic corporation(s) on the same day (for a corporation falling under the category of a corporation subject to corporation tax on consolidated income prescribed in Article 2(xvi) of the Corporation Tax Act, when such amount exceeds the amount of consolidated individual stated capital, etc.), the amount of equity capital pertaining to the said consolidated corporation shall be the remaining amount after deducting from the said amount of equity capital, either of the smaller amount of the said excess amount and the amount of the liabilities owed by the said other domestic corporation or capital contribution-related domestic corporation(s) to a foreign controlling shareholder, etc. and a fund provider, etc. related to the said consolidated corporation on the same day (referred to as the "creditable amount" in the next paragraph). 例文帳に追加

２２　当該連結法人と当該連結法人に係る国外支配株主等との間に当該連結法人の株主等である他の内国法人又は出資関連内国法人（当該連結法人と当該他の内国法人との間にこれらの者と株式等の保有を通じて連鎖関係にある一又は二以上の内国法人をいう。次項において同じ。）が介在している場合において、当該連結法人の当該連結事業年度終了の日における連結個別資本金等の額に当該他の内国法人又は出資関連内国法人の当該連結法人に係る持株割合を乗じて計算した金額が当該他の内国法人又は出資関連内国法人の同日における第三十九条の十三第二十二項に規定する資本金等の額（法人税法第二条第十六号に規定する連結申告法人に該当する法人にあつては、連結個別資本金等の額）を超えるときは、当該連結法人に係る自己資本の額は、当該自己資本の額から、その超える金額と当該他の内国法人又は出資関連内国法人の同日における当該連結法人に係る国外支配株主等及び資金供与者等に対する負債の額とのいずれか少ない金額（次項において「控除対象金額」という。）を控除した残額とする。 - 日本法令外国語訳データベースシステム