03:40 Oct 12, 2010 |
Japanese to English translations [PRO] Bus/Financial - Law: Taxation & Customs | |||||||
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| Selected response from: Soonthon LUPKITARO(Ph.D.) Thailand Local time: 19:18 | ||||||
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Summary of answers provided | ||||
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4 | tax based on comparable value |
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3 | comparable tax base amounts |
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tax based on comparable value Explanation: See: http://www.ehow.com/about_6631278_assessed-value-house-deter... |
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comparable tax base amounts Explanation: It is not my field of expertise, but I've come up with 比準課税標準額 as "comparable tax base amounts" based on the below: Here is a good website on Japanese corporate taxes which translates 課税標準 as “tax base” and there are many examples in the website: http://www.japaneselawtranslation.go.jp/law/detail_main?vm=&... 第一節 課税標準及びその計算 Section 1 Tax Base and Calculation Thereof イ 所得税法第百七十四条第三号(内国法人に係る所得税の課税標準)に掲げる給付補てん金のうち国内にある営業所が受け入れた定期積金に係るもの (a) Compensation money for benefits listed in Article 174(iii) of the Income Tax Act (Tax Base of Income Tax in the case of Domestic Corporations), which pertains to installment deposits that have beenaccepted by a business office located in Japan 第九条 外国法人に対しては、各事業年度の所得のうち第百四十一条各号(外国法人に係る法人税の課税標準)に掲げる外国法人の区分に応じ当該各号に掲げる国内源泉所得に係る所得について、各事業年度の所得に対する法人税を課する。 Article 9 A foreign corporation shall have corporation tax imposed on income for each business year with respect to income for each business year categorized as domestic source income listed in each item ofArticle 141 (Tax Base of Corporation Tax in the case of Foreign Corporations) for the category of foreign corporation listed in the relevant item. 比準 is translated as “comparable” in many websites: http://ejje.weblio.jp/content/類似会社比準法 Weblio英和対訳辞書 類似会社比準法 Comparable peer company analysis -------------------------------------------------- Note added at 19 hrs (2010-10-12 23:32:59 GMT) -------------------------------------------------- Hi Hana, I based my answer on what I found examining various websites. It's not my field, but it just seemed logical. |
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