比準課税標準額

English translation: tax based on comparable value

03:40 Oct 12, 2010
Japanese to English translations [PRO]
Bus/Financial - Law: Taxation & Customs
Japanese term or phrase: 比準課税標準額
Hi, I am translating a certificate of fixed assets valuation ("固定資産評価証明書"), in which a term "比準課税標準額" appears. In this context, this term is based on the Local Tax Act (地方税法), and is defined as follows;
比準課税標準額 土地について、当該土地に係る当該年度分の固定資産税の課税標準となるべき価格に、当該土地に類似する土地で当該年度の前年度に係る賦課期日に所在するもの(以下「類似土地」という。)の前年度課税標準額(固定資産税にあつては、当該類似土地に係る固定資産税に係る前年度課税標準額とし、都市計画税にあつては、当該類似土地に係る都市計画税に係る前年度課税標準額とする。)を当該類似土地の当該年度分の固定資産税の課税標準となるべき価格で除して得た数値を乗じて得た額をいう" .
I think this can be translated something like;
An amount obtained by multiplying the amount that should be the tax base of the fixed assets tax for the relevant land of the applicable year by a figure obtained by diving the previous-year tax base of a land similar to the relevant land by the amount which should be the tax base of the said similar land. (sorry, I am not very knowledgeable in law terms.)
Does anyone have any idea as to how this can be put into simple terms? Your help will be MUCH appreciated!!
Hana75
Local time: 05:18
English translation:tax based on comparable value
Explanation:
See: http://www.ehow.com/about_6631278_assessed-value-house-deter...
Selected response from:

Soonthon LUPKITARO(Ph.D.)
Thailand
Local time: 19:18
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4tax based on comparable value
Soonthon LUPKITARO(Ph.D.)
3comparable tax base amounts
Joyce A


  

Answers


5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
tax based on comparable value


Explanation:
See: http://www.ehow.com/about_6631278_assessed-value-house-deter...

Soonthon LUPKITARO(Ph.D.)
Thailand
Local time: 19:18
Works in field
Native speaker of: Thai
PRO pts in category: 4
Notes to answerer
Asker: Thanks for your answer, along with the link. It was very helpful and seems to be talking exactly about the matter in question.

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39 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
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


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Note added at 19 hrs (2010-10-12 23:32:59 GMT)
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Hi Hana, I based my answer on what I found examining various websites. It's not my field, but it just seemed logical.

Joyce A
Thailand
Local time: 19:18
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Notes to answerer
Asker: Thank you for your help Joyce! I also thought about combining those 2 terms("tax base" & "comparable"), but was not sure if it sounds OK.

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