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  3. Law: Taxation & Customs

statutory income

Japanese translation: 法定所得

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:statutory income
Japanese translation:法定所得
Entered by: mmtrans

10:50 Apr 13, 2005
English to Japanese translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: statutory income
A company granted Investment Tax Allowance will be given an allowance of 60 percent of capital expenditure incurred within five years to offset against 70 percent of the statutory income in the year of assessment.
「statutory incomeの70%を埋め合わせるために負担した設備投資額の60％の課税控除を付与される」この文の意味することも、わかりません。どなたかお教えください。
amysakata
Local time: 23:42
法定所得
Explanation:
文の意味するところは、「投資税額控除が認められる法人は、5年以内に行った資本的支出額の60％相当額を所得税額から控除することができます。または選択的に、賦課年度の法定所得の70％を、前述の60％相当額を限度として、課税所得に含めないことができます。」ということかと思います。詳しくは参照URLを1.2をご覧ください。
Selected response from:

mmtrans
Local time: 00:42
Grading comment
よくわかりました。どうもありがとうございました！
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1法定所得
mmtrans


  

Answers


47 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
法定所得


Explanation:
文の意味するところは、「投資税額控除が認められる法人は、5年以内に行った資本的支出額の60％相当額を所得税額から控除することができます。または選択的に、賦課年度の法定所得の70％を、前述の60％相当額を限度として、課税所得に含めないことができます。」ということかと思います。詳しくは参照URLを1.2をご覧ください。


    Reference: http://www.asean.or.jp/invest/guide/malaysia/03inv.html
mmtrans
Local time: 00:42
Specializes in field
Native speaker of: Native in JapaneseJapanese
PRO pts in category: 4
Grading comment
よくわかりました。どうもありがとうございました！

Peer comments on this answer (and responses from the answerer)
agree  Kazuo SAWADA
1 hr
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