consumption transfer taxとは 意味・読み方・使い方

The disposable income to support consumption increased gently through the year. Examining the details, it shows that the transfer income such as tax reduction or unemployment benefits propped it up.例文帳に追加

消費を支える可処分所得は年間を通じて緩やかに増加したが、その内訳をみると、減税や失業給付金などの移転所得が下支えしたことが示されている。 - 経済産業省

(ii) Consumption tax on the transfer, etc. of a taxable asset for which the taxable period has expired on or before the day on which the disaster stopped, in cases where the due date for payment comes on or after the day on which the taxpayer suffered the loss, and the payable tax amount has been determined on or before the date of his/her application発音を聞く 例文帳に追加

二　その災害のやんだ日以前に課税期間が経過した課税資産の譲渡等に係る消費税でその納期限がその損失を受けた日以後に到来するもののうちその申請の日以前に納付すべき税額の確定したもの - 日本法令外国語訳データベースシステム

To provide a payment management system which can accurately handle consumption tax and perform versatile management by generating master data for account appreciation and breakdown and master data for transfer in an organization.例文帳に追加

消費税の取り扱いを正確に行うことができ、経費計上及び取り崩し用のマスターデータと組織内での振替用のマスターデータとを作成して多面的な管理を行うことができる支出管理システムを提供する。 - 特許庁

Then, the settlement processor of the banking facility carries out a transfer processing of the sale price of the merchandise from a bank account of the consumer to a bank account of the seller of the merchandise and simultaneously carries out a transfer processing of the amount of the consumption tax of the merchandise from the bank account of the consumer to a bank account of a collecting facility of taxes.例文帳に追加

そして金融機関の決済処理装置は、消費者の口座から商品販売者の口座に商品の販売額の振り込み処理を実行するとともに、消費者の口座から税の徴収機関の口座に商品の消費税額の振り込み処理を実行する。 - 特許庁

To remove manual labor out of a person in charge and eliminate misoperations by automatically generating consumption tax processing and a plurality of transfer journalizing, and also to integrate even the work of a plurality of financial accounting without consciousness by having on hand the information of accounting unit.例文帳に追加

消費税処理と複数件の振替仕訳を自動的に生成して、担当者の手作業廃止と作業ミスをなくすとともに、会計単位の情報も持ち合わせて複数の財務会計も意識無く作業統合できるようにする。 - 特許庁

(i) Where the bankruptcy trustee intends to transfer part of the amount of money that can be obtained from the counter party through the sale (excluding the amount of money consisting of the amount of actual costs already paid or to be paid in the future from the bankruptcy estate for concluding and performing the sales contract and the amounts of consumption tax, etc. to be imposed on the transfer of the property (meaning the amount of consumption tax and the amount of local consumption tax to be imposed based on the former amount as a tax base; hereinafter the same shall apply in this Section), which shall be borne by the counter party under the sales contract; hereinafter referred to as "proceeds" in this Section) into the bankruptcy estate: The amount obtained by deducting the amount of money to be deducted from the proceeds and added to the estate (hereinafter referred to as the "money deducted from the proceeds and added to the estate" in this Section) from the amount of proceeds発音を聞く 例文帳に追加

一　破産管財人が、売却によってその相手方から取得することができる金銭（売買契約の締結及び履行のために要する費用のうち破産財団から現に支出し又は将来支出すべき実費の額並びに当該財産の譲渡に課されるべき消費税額等（当該消費税額及びこれを課税標準として課されるべき地方消費税額をいう。以下この節において同じ。）に相当する額であって、当該売買契約において相手方の負担とされるものに相当する金銭を除く。以下この節において「売得金」という。）の一部を破産財団に組み入れようとする場合　売得金の額から破産財団に組み入れようとする金銭（以下この節において「組入金」という。）の額を控除した額 - 日本法令外国語訳データベースシステム

2. Specifically, we will carry out measures such as the following as a package: Tax reductions for R&D and focused investment incentives, for improving the competitiveness of Japanese industries; Integration of inheritance and gift taxes for encouraging the smooth transfer of assets from the older generation to the younger generation and cuts in tax rates; Reduction and simplification of taxation of financial transactions and stocks for encouraging a shift from 'deposits' to 'investment'; Cuts in the tax rates of registration and license taxes for promoting utilization of land; Abolition of' special allowance for spouse' (exceeding the amount of the 'allowance for spouse')to simplify personal allowances, etc.; Reduction of the tax-exempt threshold, etc., to increase people's trust in the consumption tax and improve its transparency; Review of tobacco and liquor taxes; and other measures例文帳に追加

２具体的には、我が国産業の競争力強化のための研究開発・設備投資減税の集中・重点化、次世代への資産移転の円滑化に資する相続税・贈与税の一体化及び税率の引下げ、「貯蓄から投資へ」の改革に資する金融・証券税制の軽減・簡素化、土地の有効利用の促進に資する登録免許税の軽減、人的控除の簡素化等の観点からの配偶者特別控除の上乗せ部分の廃止、消費税に対する信頼性・透明性を向上させるための免税点制度等の改革、酒税及びたばこ税の見直しその他の所要の措置を一体として講ずることといたします。 - 財務省