deferment of taxationとは 意味・読み方・使い方

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

In regards to (2), Japan uses a total global income method that taxes all company income regardless of whether it was earned overseas or at home, and companies, in order to avoid double taxation, deduct the taxes paid abroad from the corporate tax paid in Japan (foreign tax deduction system). Although there are merits to adjusting the withholding tax in (3), the income of foreign subsidiaries is not taxed as long as it is not distributed as dividends to the parent company (tax deferment).例文帳に追加

この中で特に②の指摘について、我が国は、企業があげた所得であれば国内国外を問わず全てに課税する「全世界所得方式」を採用しつつ、二重課税を排除する観点から、企業が国外で納めた税金を日本での法人税額から控除する「外国税額控除制度」を採用している。 - 経済産業省