tax treatmentとは 意味・読み方・使い方

Study of the introduction of proper regulatory treatment of deferred tax assets in calculating capital adequacy ratios発音を聞く 例文帳に追加

・ 繰延税金資産の自己資本への算入適正化ルールの検討 - 金融庁

To provide a treatment method of rental real estate which has a high tax-saving effect by legally reducing the tax to be paid.例文帳に追加

支払う税金を合法的に少なくし、節税効果の高い賃貸不動産の処置方法を提供する。 - 特許庁

Under this system, local government bodies in the region which suffered from the disaster can prepare Reconstruction Acceleration Plans which can receive special exemptions to regulations and procedures, and special tax, fiscal and financing treatment.発音を聞く 例文帳に追加

本制度によって、被災した地方公共団体は、規制・手続の特例や税制、 - 経済産業省

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting?発音を聞く 例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。 - 金融庁

Regarding economic stimulus, the FSA has recently worked out a plan for preferential tax treatment of securities investment, and the plan comprises two pillars, namely preferential treatment for elderly people (tax exemption for investment by the elderly) and preferential treatment for small-lot investors (tax exemption for long-term investment by small-lot investors), which would lead to tax reduction of an estimated 136 billion yen, as I understand it. Amid the rumors about possible issuance of deficit-covering government bonds, how do you plan to cope with the fiscal problem of a revenue decline caused by the preferential tax treatment for securities investment, and how do you intend to resolve the issue of fiscal discipline?発音を聞く 例文帳に追加

景気対策に関連してなのですが、今般、金融庁で証券優遇税制をまとめられましたが、高齢者（高齢者投資非課税制度）、小口（小口の継続的長期投資非課税制度）の2本柱で1,360億円ほどの減税効果があると試算されているようですが、赤字国債もささやかれる中で、財政の問題として証券を優遇することへの減収、それと実際の財政規律をどのように解決していこうというお考えでしょうか。 - 金融庁

- Is the amount of the tax effect equivalent (amount commensurate with deferred tax assets) included in the capital account amount tax effect equivalent (amount commensurate to deferred tax assets posted appropriately in light of the purposes of "Audit Treatment of Judgments with Regard to Recoverability of Deferred Tax Assets" (Report No. 66, the audit committee of the Japanese Institute of Certified Public Accountants) and other standards and operational guidelines concerning the tax effect accounting? With regard to the inclusion of deferred tax assets in Tier 1 capital, attention should be paid to Paragraph 7, Article 5, Paragraph 8, Article 17, Paragraph 3, Article 28, and Paragraph 3, Article 40 of the Notification.例文帳に追加

・ 資本勘定に算入される税効果相当額（＝繰延税金資産見合い額）は、「繰延税金資産の回収可能性の判断に関する監査上の取扱い」（日本公認会計士協会監査委員会報告第66号）等、税効果会計に関する会計基準・実務指針の趣旨を踏まえ適正に計上されているか。なお、繰延税金資産の基本的項目への算入については、告示第５条第７項、第17条第８項、第28条第６項及び第40条第７項に留意する。 - 金融庁

I will ask you about tax breaks for securities investment. Could you tell me again about your view on tax-free treatment of stock dividends?発音を聞く 例文帳に追加

証券優遇税制の話なのですが、配当金の非課税の話が出ていると思うのですが、それへの現時点でのお考えをもう一度お聞かせ願えますか。 - 金融庁

Occidental, a U.S. company, requested arbitration on the grounds that a denial of a refund of value-added tax provided under Ecuadorian tax law was in violation of the national treatment, under the U.S.A.-Ecuador BIT.例文帳に追加

米国Occidental社は、エクアドルの税法が定める付加価値税の還付を否定されたことが、米国―エクアドルBIT の内国民待遇等に違反するとして仲裁を申し立てた。 - 経済産業省