imposition of income taxとは 意味・読み方・使い方

Imposition of Tax on the Income of Partner of a Joint Enterprise Cooperative発音を聞く 例文帳に追加

企業組合の組合員の所得に対する課税 - 日本法令外国語訳データベースシステム

Furthermore, the imposition of such tax corresponds to double taxation. In a nutshell, since two decades ago, the logic has been that the imposition of income tax on dividends sourced from proceeds remaining after corporate tax has been paid by treating dividends as profits made from stocks would correspond to double taxation. This has been the argument since the securities transaction tax was replaced with the tax on the acquisition of securities. We intend to make a strong request for the reduction in securities tax.発音を聞く 例文帳に追加

郵政法案は通常国会になりますけれども、その施行日の方の違いは出てくるのでしょうか。 - 金融庁

In order to avoid application of the local inhabitant taxes or the enterprise tax as provided for in paragraph 3of Article 8 of the Convention, if a political subdivision or local authority of the United States seeks to levy a tax similar to the local inhabitant taxes or the enterprise tax in Japan on the profits of any enterprise of Japan from the operation of ships or aircraft in international traffic in circumstances where the Convention would preclude the imposition of a Federal income tax on those profits, the Government of the United States will use its best endeavors to persuade that political subdivision or local authority to refrain from imposing such tax.発音を聞く 例文帳に追加

条約第八条３に規定する住民税又は事業税の賦課を回避するため、合衆国政府は、合衆国の地方政府又は地方公共団体が、日本国の企業が船舶又は航空機を国際運輸に運用することによって取得する利得で、条約により連邦所得税が課されないものに対し、日本国における住民税又は事業税に類似する租税を課そうとする場合には、当該地方政府又は地方公共団体に対し当該租税を課することを差し控えるよう説得するために最善の努力を払う。 - 財務省

Article 171 Where a nonresident prescribed in Article 169 (Tax Base) receives payment of a retirement allowance, etc. (meaning the retirement allowance, etc. prescribed in Article 30(1) (Retirement Income); hereinafter the same shall apply in this Section) that falls under the provision of Article 161(viii)(c) (Retirement Allowance, etc. Arising from Work Carried out in the Capacity of Resident), the nonresident may, notwithstanding the provision of the preceding Article, opt for imposition of taxation on himself/herself of income tax based on the amount equivalent to the tax amount calculated by deeming that he/she has received, in the capacity of a resident, the total amount of the retirement allowance, etc. to be received within the relevant year by reason of the retirement causing the payment of the said retirement allowance, etc. (in the case where there is more than one retirement allowance, etc. to be received within the relevant year, by reason of the respective retirement causing the payment of each retirement allowance, etc.), and applying the provisions of Article 30 and Article 89 (Tax Rate) to the said total amount.発音を聞く 例文帳に追加

第百七十一条　第百六十九条（課税標準）に規定する非居住者が第百六十一条第八号ハ（居住者として行つた勤務に基因する退職手当等）の規定に該当する退職手当等（第三十条第一項（退職所得）に規定する退職手当等をいう。以下この節において同じ。）の支払を受ける場合には、その者は、前条の規定にかかわらず、当該退職手当等について、その支払の基因となつた退職（その年中に支払を受ける当該退職手当等が二以上ある場合には、それぞれの退職手当等の支払の基因となつた退職）を事由としてその年中に支払を受ける退職手当等の総額を居住者として受けたものとみなして、これに第三十条及び第八十九条（税率）の規定を適用するものとした場合の税額に相当する金額により所得税を課されることを選択することができる。 - 日本法令外国語訳データベースシステム