tax offsetとは 意味・読み方・使い方

Therefore the FY2011 tax reforms are to expand the profit/loss offset scope and the loss-carryforward period for financial products (being requested).発音を聞く 例文帳に追加

このため、平成 23年度税制改正において、金融商品に係る損益通算範囲及び損失繰越期間を拡大する（要望中）。 - 金融庁

Japan's policy appears to have been rather favor reducing the tax burden related to financial transactions as a way to encourage market participation by individual investors. For instance, the FSA wants to expand the range of items for which the profit-loss offset is allowed as shown by a tax reform request made recently. Could you comment on Japan's position on this issue?発音を聞く 例文帳に追加

日本はどちらかというと、先日の税制改正要望でも、損益通算の範囲拡大などで税負担を減らして、個人投資家の市場参加を促すような政策だと思うのですけれども、その辺、日本の立場はどのようにお考えでしょうか。 - 金融庁

Regarding taxation on securities, we have already submitted to the Diet the Bill for Partial Amendment of the Special Tax Measures Law, etc. The Bill provides that, from January 2003, capital gains on securities will be made subject to a separate tax system based on self assessment, where tax rates shall be lower and carry-overs of losses-offset from past transactions shall be permitted. Moreover, as an emergency and exceptional measure, no tax will be imposed on capital gains on listed stocks of value of less than 10 million yen that have been newly purchased before the end of 2002.例文帳に追加

このうち、証券税制に関しては、株式譲渡益課税について、平成十五年一月から、申告分離課税への一本化、税率の引下げ、損失繰越制度の導入等の措置を講じるとともに、緊急かつ異例の措置として、平成十四年末までに新たに購入した上場株式等について、その購入額が一千万円までの譲渡益を、一定の要件の下、非課税とする措置を講じるため、「租税特別措置法等の一部を改正する法律案」を国会に提出しております。 - 財務省

We have also adopted measures for efficient management of local finances by dissolving new borrowings by special accounts to offset shortages in ordinary balances resulting from a thorough review of local expenditures, while ensuring necessary local tax allocation.例文帳に追加

また、国と歩調を合わせつつ、地方歳出の徹底した見直しを行い、その上で、通常収支の財源不足に関して、新規の特別会計借入金を解消するなど、地方財政の効率的な運営に向けた措置を講ずるとともに、所要の地方交付税総額を確保しております。 - 財務省

As for the taxation regarding securities trading, a reduced tax rate of 10% is to be applied to profits of 5 million yen or less gained from the sale of listed stocks and dividends of one million yen or less on listed securities in fiscal 2009 and 2010, as you know. Furthermore, starting in fiscal 2009, losses resulting from the sale of listed stocks may be offset against dividend receipts under the revised act.発音を聞く 例文帳に追加

この中で証券税制に関しては、ご案内のとおり平成21年、22年の２年間について、500万円以下の上場株式等の譲渡益及び100万円以下の上場株式等の配当について、軽減税率10％を適用すること、また、平成21年より上場株式等の譲渡損失と配当との間で損益通算の仕組みを導入することが織り込まれているということでございます。 - 金融庁