effective tax rateとは 意味・読み方・使い方

As a result, the corporation tax rate was lowered from 30% to 25.5% from April 2012 (the effective corporate tax rate including local taxes was lowered 5.05% points from 40.69% to 35.64% (in Tokyo metropolitan)), and the reduced tax rate for SMEs was lowered from 18% to 15%. With the addition for three years from April 2012 of the Special Corporate Tax for Reconstruction (set at 10% of the amount of corporation tax), however, the actual tax rates during this period will be 28.05% in the case of corporation tax and 16.5% in the case of the reduced tax rate for SMEs.発音を聞く 例文帳に追加

これにより、2012年4月から法人税率が30％から25.5％（地方税も含めた法人実効税率（東京都の場合）は40.69％から35.64％に5.05％引下げ）に、中小軽減税率も18％から15％に引き下げられた。ただし、復興特別法人税（法人税額の10％）が2012年4月から3年間付加されるため、この間の実際の法人税率は28.05％、中小軽減税率は16.5％となる。 - 経済産業省

In Japan, the tax reforms in the late 1990s lowered the effective corporate tax rate, and since then it has remained almost unchanged until the recent reduction.例文帳に追加

このうち、我が国の法人実効税率は1990 年代末の税制改革で低下した後は、今般の引き下げまでおおむね横ばいで推移してきた。 - 経済産業省

In a tax effect accounting simulation program 61, temporary difference data from corporate accounting are extracted from data for report drawn up by a corporation tax report draw up program 50, recovery possibility is simulated to calculate a legal effective tax rate, and the temporary difference data are multiplied by the legal effective tax rate to calculate the postpone tax property and debt.例文帳に追加

税効果会計シミュレーションプログラム６１は、法人税申告書作成プログラム５０によって作成された申告用データから企業会計との一時差異データ等を抽出し、回収可能性のシミュレーションを行ってから法定実効税率の算出を行い、一時差異データ等に法定実効税率を乗じて繰延税金資産・負債の計算を行なう。 - 特許庁

In concrete terms, we plan requisite measures such as lowering the effective corporate tax rate and the preferential corporate tax rate for SMEs, creating systems of taxation to enhance employment and environment-related investment, revising the various deductions of income tax, revising inheritance and gift tax, introducing carbon dioxide tax as a global warming countermeasure, expanding the tax system for nonprofit organizations and facilitating tax compliance and enforcement.発音を聞く 例文帳に追加

具体的には、法人実効税率や中小法人の軽減税率の引下げ、雇用促進税制・環境関連投資促進税制の創設、所得税の各種控除の見直し、相続税・贈与税の見直し、地球温暖化対策のための税の導入、市民公益税制の拡充、納税環境の整備など、所要の措置を講ずることとしております。 - 財務省

As a result, the effective corporate tax rate in Japan has remained relatively high by international standards.例文帳に追加

この結果として、日本の法人実効税率は各国平均と比べると相対的に高い水準となっていたことがわかる。 - 経済産業省

Reduce the effective corporate income tax rate in conjunction with a tax-base broadening (as well as the preferential corporate tax rate for small or medium-sized enterprises) from the perspective of maintaining and enhancing international competitiveness, securing and promoting the establishment of foreign businesses in Japan, and promoting employment and domestic investment例文帳に追加

企業の国際競争力の維持・向上、国内への立地の確保・促進、雇用と国内投資の拡大を図る観点から、課税ベースの拡大等と併せ、法人実効税率の引下げ（中小法人に対する軽減税率についても同様）。 - 厚生労働省

Currently, many countries set effective tax rates lower than the concession tax rate. However, according to some tentative calculations, if all WTO members increased their tariffs to the level of the concessionary tariff rate, the world's effective tariff rate would double and the world trade volume would decrease by8%, incurring an economic loss of $350 billion per annum.例文帳に追加

現在、多くの国々が実行税率を譲許税率よりも低い水準に設定しているが、仮に全てのWTO加盟国が自国の関税を協定税率まで引き上げた場合、全世界の関税率が2 倍になり、世界貿易は8％減少、ひいては毎年3,500 億ドルの経済損失を惹起するとの試算16 がある。 - 経済産業省

I understand that although their net profits declined as a result of reversal of deferred tax assets due to a cut in the effective corporate tax rate, all of the companies posted profits.発音を聞く 例文帳に追加

当期純利益は、法人税の実効税率引下げによる繰延税金資産の取崩しがあった影響で、減益となったが、各社とも黒字を確保したというふうに承知をいたしております。 - 金融庁