| 翻訳サンプル （財政編） Translation Sample |
（日経ビジネスより抜粋）大蔵省も東南アジアに圧力みなし外国税控除廃止する国も大蔵省はすでに２年ほど前から、東南アジア諸国の優遇税制に対して圧力をかけている。94年4月には日本とシンガポールの租税条約で取り決めている「みなし外国税額控除」を、期限の2000年末で廃止することを決めた。みなし外国税額控除とは、日本企業の現地子会社が日本に利益を送金する場合、相手国で税制優遇措置を受けているかどうかにかかわらず、その国の法人税率に基づいた法人税をすでに支払ったとみなして、日本での課税にあたり、その分を差し引く仕組み。
例えばシンガポールの法人税率は27%だから、シンガポールの子会社から日本の親会社が利益の送金を受けた場合は、シンガポールで27%を大幅に下回る税額しか納めていなくとも、日本の税率で計算した税額から、27%分を差し引ける。
Ministry of Finance Puts Pressure on South East AsiaArrangements with Some Countries on Deduction of Foreign Taxes 'Deemed Paid' to be AbolishedMore than two years ago, the Ministry of Finance began pressurizing countries in South East Asia over the tax benefits they offer. It was decided in April 1994 that the 'deduction of taxes deemed paid in the foreign country', as stipulated in the tax agreement between Japan and Singapore, should be discontinued when the agreement expires in the year 2000.'Deduction of foreign taxes deemed paid' means that when overseas subsidiaries of Japanese firms repatriate their profits, for Japanese taxation purposes they are regarded as already having paid full corporate taxes in the country in which they operate, regardless of any tax benefits they may have received, and this full amount is deducted from their Japanese tax liability. For example, the corporate tax rate in Singapore is 27%. So when a Japanese parent company receives repatriated profits from a Singaporean subsidiary, the tax levied on the basis of Japanese corporate tax rates is reduced by 27%, even though the actual corporate tax paid in Singapore may have been considerably less than 27%.
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