Glossary entry (derived from question below)
Japanese term or phrase:
二分二乗方式
English translation:
Split Taxation
Added to glossary by
Kurt Hammond
Apr 12, 2004 08:38
20 yrs ago
Japanese term
二分二乗方式
Japanese to English
Bus/Financial
Finance (general)
Tax Policy
課税単位をめぐる議論は1960年代に引き続いて行われたが、二分二乗方式の採用は税制を混乱させるという不安が強く、適当ではないとされた。
I understand this term refers to a method of calculating income of husband and wife as a single unit, but not sure what it would be called in English
I understand this term refers to a method of calculating income of husband and wife as a single unit, but not sure what it would be called in English
Proposed translations
(English)
4 | split taxation | Andreas Baranowski |
4 +2 | income splitting method | shhogg |
4 | joint taxation | Mari_R_ |
4 | joint taxation | Mari_R_ |
3 | joint return | snowbees |
Proposed translations
37 mins
Japanese term (edited):
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Selected
split taxation
My 日系金融・経済辞典 suggests "split taxation" for 二分二乗法。
Have fun.
Have fun.
4 KudoZ points awarded for this answer.
Comment: "Thank you, "
1 hr
Japanese term (edited):
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joint return
Source:現代会計・税務・法律用語辞典(1989年)より。
+2
4 hrs
income splitting method
Reference: 税務会計用語辞典(三訂版)、国税庁企画課長偏
It is also known as the 所得分割法
欧米で採用されている夫婦の所得税に対する課税方式である。夫の所得妻の所得を合算し、合算の所得の2分の1に対して累進税率が適用され、これによって得られた税額に2を乗じた金額が夫婦の税額となる。
It is also known as the 所得分割法
欧米で採用されている夫婦の所得税に対する課税方式である。夫の所得妻の所得を合算し、合算の所得の2分の1に対して累進税率が適用され、これによって得られた税額に2を乗じた金額が夫婦の税額となる。
Peer comment(s):
agree |
kokuritsu
: I take this translation. See: "What is Income Splitting" in: www.terryhawes.com/taxratesandtechnical5.htm
39 mins
|
agree |
Linden Tree LS
1 day 2 hrs
|
1 day 10 hrs
joint taxation
See below website. One in Japanese indicates that Germany use 二分二乗方式 tax calculation. The other one in English refer to the tax system as "joint taxation".
1 day 10 hrs
joint taxation
See below website. One in Japanese indicates that Germany use 二分二乗方式 tax calculation. The other one in English refer to the tax system as "joint taxation".
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