s taxとは 意味・読み方・使い方

Because the IT bubble burst during the 2000?s, the corporate sector restrained investment which moved over into excessive savings. Meanwhile the worsening fiscal balance due to the bush tax cuts and countermeasures against terrorism and the excessive investment in the household sector due to the housing bubble (increased debt) was a factor in the increasing current account deficit.例文帳に追加

2000年代に入ると、ITバブルが崩壊したため、企業部門が投資を抑制して貯蓄超過部門に転じた一方、ブッシュ減税やテロ対策による財政収支の悪化と住宅バブルによる家計部門の投資超過（＝債務拡大）が、経常収支赤字の拡大要因となった。 - 経済産業省

Article 19 (1) A person who has filed a tax return form (including his/her heir(s) or any other person who has succeeded in whole to the rights and obligations included in the property of such person who has filed a tax return form (in the case of a corporation split, limited to the corporation that has succeeded to the liability of the split corporation to pay national taxes pursuant to the provisions of Article 7-2, paragraph (4) (Succession to Liability to Pay National Taxes Pertaining to Trust)); hereinafter the same shall apply in Article 23, paragraph (1) and paragraph (2) (Request for Reassessment)) may, if the person falls under any of the following items, file with the district director of the tax office another tax return form to amend the tax base, etc. (meaning the matters listed in Article 2, item (vi) (a) to (c) (Definitions); the same shall apply hereinafter) or the tax amount, etc. (meaning the matters listed in (d) to (f) of said item; the same shall apply hereinafter) stated in the initial return, until a reassessment is made of the initial return under the provisions of Article 24 (Reassessment):発音を聞く 例文帳に追加

第十九条　納税申告書を提出した者（その相続人その他当該提出した者の財産に属する権利義務を包括して承継した者（法人が分割をした場合にあつては、第七条の二第四項（信託に係る国税の納付義務の承継）の規定により当該分割をした法人の国税を納める義務を承継した法人に限る。）を含む。以下第二十三条第一項及び第二項（更正の請求）において同じ。）は、次の各号のいずれかに該当する場合には、その申告について第二十四条（更正）の規定による更正があるまでは、その申告に係る課税標準等（第二条第六号イからハまで（定義）に掲げる事項をいう。以下同じ。）又は税額等（同号ニからヘまでに掲げる事項をいう。以下同じ。）を修正する納税申告書を税務署長に提出することができる。 - 日本法令外国語訳データベースシステム

Measures to facilitate structural adjustment include those fiscal and tax measures which can be taken to increase the competitiveness of domestic industry or facilitate industrial transformation, re-education and retraining of workers employed in domestic industries, and assistance for technology development by domestic industry.例文帳に追加

構造調整の促進のための措置としては、「国内産業の競争力向上、あるいは産業転換（ i n d u s t r i a ltransformation）を促進するために可能な財政措置及び税制措置」、「国内産業に雇用されている労働者の再教育、再訓練の実施」及び「国内産業の技術開発支援」が含まれている。 - 経済産業省

On May 2nd, after finishing discussions on support with the European Commission, the ECB and IMF, they announce a fiscal restructuring program which entails increasing the value added tax, reducing public worker‟s salaries and reforming the apprenticeship system to reduce the fiscal deficit by 30 billion euros (or 11% of GDP) within three years (by 2013) and reduce the fiscal deficit to within 3% of GDP by 2014.例文帳に追加

ギリシャ政府は同5月2日に欧州委員会、ECB、IMFとの支援協議を終え、付加価値税等の増税、公務員給与削減、年季制度改革等を通じた来年度以降の財政構造改革プログラムを発表し、3年間で（2013年末まで）総額300億ユーロ（対GDP比11％）の財政赤字を削減し、2014年末までに財政赤字を対GDP比3％以下に抑えるとした。 - 経済産業省

(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).発音を聞く 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).発音を聞く 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

Article 4-2 Where a domestic corporation (limited to an ordinary corporation or a cooperative, etc.; excluding the corporations listed below) and other domestic corporation(s) (limited to ordinary corporations; excluding a corporation under liquidation proceedings, specific purpose company prescribed in Article 2(3) of the Act on Securitization of Assets (Definitions), and any other corporation specified by a Cabinet Order) in which the former domestic corporation has a full controlling interest (meaning a relationship specified by a Cabinet Order as a relationship whereby one party directly or indirectly holds the whole of the issued shares of or capital contributions to the other party (excluding the shares or capital contributions held by the other party); hereinafter the same shall apply in this Article) have all obtained approval from the Commissioner of the National Tax Agency for paying corporation tax via such controlling domestic corporation as taxpayer, these corporations shall pay corporation tax via the controlling domestic corporation as taxpayer pursuant to this Act:発音を聞く 例文帳に追加

第四条の二　内国法人（普通法人又は協同組合等に限るものとし、次に掲げる法人を除く。）及び当該内国法人との間に当該内国法人による完全支配関係（発行済株式又は出資（自己が有する自己の株式又は出資を除く。）の全部を直接又は間接に保有する関係として政令で定める関係をいう。以下この条において同じ。）がある他の内国法人（普通法人に限るものとし、清算中の法人、資産の流動化に関する法律第二条第三項　（定義）に規定する特定目的会社その他政令で定める法人を除く。）のすべてが当該内国法人を納税義務者として法人税を納めることにつき国税庁長官の承認を受けた場合には、これらの法人は、この法律の定めるところにより、当該内国法人を納税義務者として法人税を納めるものとする。 - 日本法令外国語訳データベースシステム

i) Where the whole or a part of the issued shares, etc. of any other domestic corporation which is a shareholder, etc. (meaning a shareholder, etc. prescribed in Article 2(xiv) of the Corporation Tax Act; hereinafter the same shall apply in this item and paragraph (24)) of the said domestic corporation are held by a foreign controlling shareholder, etc. related to the said domestic corporation: The ratio obtained by multiplying the said foreign controlling shareholder, etc.'s ratio of shareholding (meaning the ratio of the shares, etc. held by a shareholder, etc. out of the total issued shares, etc.; hereinafter the same shall apply in this paragraph and paragraph (24)) pertaining to the said other domestic corporation by the said other domestic corporation's ratio of shareholding pertaining to the said domestic corporation (where there are two or more other domestic corporations, the sum of the ratios calculated for each of them発音を聞く 例文帳に追加

一　当該内国法人の株主等（法人税法第二条第十四号に規定する株主等をいう。以下この号及び第二十四項において同じ。）である他の内国法人の発行済株式等の全部又は一部が当該内国法人に係る国外支配株主等により保有されている場合　当該国外支配株主等の当該他の内国法人に係る持株割合（株主等の有する株式等がその発行済株式等のうちに占める割合をいう。以下この項及び第二十四項において同じ。）に当該他の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割合（当該他の内国法人が二以上ある場合には、当該二以上の他の内国法人につきそれぞれ計算した割合の合計割合） - 日本法令外国語訳データベースシステム