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J-REITとpay-throughに関するa1otのブックマーク (2)
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a1ot 2013/12/04
- PwC
- J-REIT
- compressed_entry
- pass-through
- pay-through
リンク -
J-REIT（不動産投資信託）の配当ルールは見直されるか？
リーマンショック以降のグローバルな信用収縮危機に翻弄されたJ-REIT市場は、昨秋より資金調達環境が改善し、REIT同士の合併・信用力の高いスポンサー企業への交代による業界再編が大きく進展したことから、ひとまず安定を取り戻している。 このようなマーケット回復を支えた、不動産市場安定化ファンドの創設やJ-REITの合併を促進する会計・税制度の見直しなどの制度改正が一巡する中、不動産証券化協会（ARES）は、7月に「H23年度制度改善要望および税制改正要望」を公表した。例年投資家の注目度の高いARESの要望書は、不動産取得税の軽減処置の延長など不動産投資市場活性化に向けた施策に加えて、不動産証券化スキームの安定性を高める施策として計８項目を掲げており、その１つとして、「投資法人等において一定程度の内部留保を可能とするため、一定の要件を満たした場合における積立金の損金算入を可能とする措置等の導入
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