tax-deferralとは 意味・読み方・使い方

The deferral and matching approach is a technique for tax effect accounting.例文帳に追加

繰延法は税効果会計の手法の1つである。 - Weblio英語基本例文集

7. System of deferral of payment of inheritance tax and gift tax on non-listed shares (business succession taxation scheme) (taxation scheme)発音を聞く 例文帳に追加

7 ．非上場株式等に係る相続税・贈与税の納税猶予制度（事業承継税制）【税制】 - 経済産業省

7. System of deferral of payment of inheritance tax and gift tax on non-listed shares (business succession taxation scheme) (taxation scheme) (See p. 201.)発音を聞く 例文帳に追加

7 ．非上場株式等に係る相続税・贈与税の納税猶予制度（事業承継税制）【税制】（継続）（p.204参照） - 経済産業省

The business succession taxation scheme is designed 3to assist successors’ acquisition from predecessors of shares and other assets in non-listed enterprises approved by the Minister of Economy, Trade and Industry, whether through inheritance, gift, or testamentary gift, and it works by allowing the deferral of payment of inheritance tax and gift tax on and exemption from payment of the amount of tax under a grace period in certain circumstances (e.g., death of the successor).発音を聞く 例文帳に追加

事業承継税制は、後継者が経済産業大臣の認定を受けた非上場会社の株式等を先代経営者から相続、遺贈又は贈与により取得した場合において、その後継者が事業を継続することを前提に、相続税・贈与税の納税を猶予し、後継者の死亡等の一定の場合には猶予税額を免除する制度である。 - 経済産業省

However, while the calculation for the limit of deduction of the Japanese foreign tax exemption system is more lenient than that used in other countries, the requirements in terms of the scope of subject companies and the period of tax-deferral when the balance sheet is in the red, is more demanding. For smoother international business operations by Japanese companies, a reexamination of the foreign tax exemption system is necessary by taking into consideration recent overseas business operations by Japanese companies and the taxation systems of other countries.例文帳に追加

ただし、我が国の外国税額控除制度については、控除限度額の計算方式が他国に比して緩い一方で、対象企業の範囲、赤字の場合の控除繰延期間等の面で他国に比して要件が厳しく、我が国企業の国際的な事業活動を円滑にするためには、昨今の企業の海外活動の実態、諸外国の制度との比較等を踏まえ、外国税額控除制度の見直しを行う必要があると指摘されている。 - 経済産業省

Section 122-25 of Part 3-3 of Chapter 3 of the ITAA 1997, which does not permit the deferral of tax arising on the transfer of an asset, where the subsequent transfer of the asset by the transferee would be beyond the taxing jurisdiction of Australia under its laws;発音を聞く 例文帳に追加

資産の移転（当該資産の移転を受けた者が当該資産をオーストラリアの法令に基づくオーストラリアの租税に関する管轄権の範囲外において移転するものと認められる場合に限る。）に関する課税の繰延べを認めないことについて規定する千九百九十七年所得税賦課法第三編第三－三章第百二十二－二十五条の規定 - 財務省

Requirements for companies and other entities approved under the business succession taxation scheme (consisting of special provisions to allow deferral of payment of tax on non-listed shares and similar assets), such as hiring requirements, were eased for companies that (1) suffered severe damage to business assets, (2) suffered damage to business establishments employing large numbers of workers, or (3) experienced a large decline in sales as a result of the Great East Japan Earthquake.発音を聞く 例文帳に追加

事業承継税制（非上場株式等に係る納税猶予の特例）に係る認定会社等について、大震災による①事業資産の被害が大きい場合、②従業員の多くが属する事業所が被災した場合、③売上高が大幅に減少した場合には、雇用確保等の要件を緩和する措置を講じた。 - 経済産業省