法人税最低15％、デジタル課税導入で合意(2021年10月9日)

Agree to apply digital tax with a minimum corporate tax rate of 15% (2021/10/09)

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OECD＝経済協力開発機構の加盟国を含む130余りの国と地域は国際的な法人課税について最低税率を15％にすることで合意しました。　
More than 130 countries and regions, including the OECD = Organization for Economic Cooperation and Development member countries, agreed to set a minimum tax rate of 15% for international corporate taxation.
OECDは8日、会合を開き、130余りの国と地域が共通で導入する国際的な法人課税の最低税率を15％にすることで合意しました。　
The OECD held a meeting on the 8th and agreed to introduce a minimum international corporate tax rate of 15%, a common rate applied by more than 130 countries and regions.
法人税の引き下げ競争に歯止めを掛けるのが狙いです。　
The goal is to end competition to reduce corporate taxes.
国際課税の強化を巡っては7月、OECDやG20財務相・中央銀行総裁会議で大枠で合意し、詰めの調整を続けていました。
In July, the OECD and the G20 Finance Ministers and Central Bank Governors Meeting reached a joint agreement on strengthening international taxation, and continuing to make adjustments.
会合ではまた、国際展開する巨大なIT企業などの税逃れを防ぐため、デジタル課税の導入でも合意しました。　
The meeting also agreed to introduce a digital tax method to combat tax evasion for large international IT companies.
いずれも2023年の導入を目指します。　
All are expected to be in place by 2023.
国際法人課税ルールの本格的な見直しはおよそ100年ぶりで、
This is the first full-scale review of international corporate tax rules in about 100 years,
13日にワシントンで開かれるG20財務相・中央銀行総裁会議で合意を確認します。
the deal will be confirmed at the G20 Finance Ministers Meeting and Central Bank Governors Meeting in Washington on the 13th.

OECD＝経済協力開発機構の加盟国を含む130余りの国と地域は国際的な法人課税について最低税率を15％にすることで合意しました。　

経済

Economics, business, finance, economy

国際

International

含む

To contain, to comprise, to have, to hold, to include, to embrace; to hold in the mouth; to bear in mind, to understand, to harbor (grudge, etc.), to harbour; to express (emotion, etc.), to imply

余り

Remainder, rest, balance, remains, scraps, residue, remnant; not very (with negative sentence), not much; surplus, excess, fullness, too much; overjoyed, overwhelmed; more than, over

協力

Cooperation, collaboration

最低

Least, lowest, worst; nasty, disgusting, horrible, yuck!

地域

Area, region

課税

Taxation

的

Mark, target

開発

Development, exploitation

機構

Mechanism, organization, organisation

合意

Agreement, consent, mutual understanding, accord

国

Country, state; region; national government, central government; home (i.e. hometown, home country); province (of japan); land, earth

加盟

Participation, affiliation

法人

corporate body, corporation, (legal) person, (juridical) person

税率

tariff; tax rate
OECDは8日、会合を開き、130余りの国と地域が共通で導入する国際的な法人課税の最低税率を15％にすることで合意しました。　

国際

International

日

Day, days; sun, sunshine, sunlight; case (esp. unfortunate), event

余り

Remainder, rest, balance, remains, scraps, residue, remnant; not very (with negative sentence), not much; surplus, excess, fullness, too much; overjoyed, overwhelmed; more than, over

会合

Meeting, assembly; association; conjunction

共通

Commonness, community; to be common, to be shared; -wide

最低

Least, lowest, worst; nasty, disgusting, horrible, yuck!

地域

Area, region

課税

Taxation

導入

Introduction, bringing in, leading in, installation

的

Mark, target

合意

Agreement, consent, mutual understanding, accord

国

Country, state; region; national government, central government; home (i.e. hometown, home country); province (of japan); land, earth

開き

Opening, gap; dried and opened fish

法人

corporate body, corporation, (legal) person, (juridical) person

税率

tariff; tax rate
法人税の引き下げ競争に歯止めを掛けるのが狙いです。　

掛ける

To hang (e.g. picture), to hoist (e.g. sail), to raise (e.g. flag); to sit; to take (time, money), to expend (money, time, etc.); to make (a call); to multiply; to secure (e.g. lock); to put on (glasses, etc.); to cover; to burden someone; to apply (insurance); to turn on (an engine, etc.), to set (a dial, an alarm clock, etc.); to put an effect (spell, anaesthetic, etc.) on; to hold an emotion for (pity, hope, etc.); to bind; to pour (or sprinkle, spray, etc.) onto; to argue (in court), to deliberate (in a meeting), to present (e.g. idea to a conference, etc.); to increase further; to catch (in a trap, etc.); to set atop; to erect (a makeshift building); to hold (a play, festival, etc.); to wager, to bet, to risk, to stake, to gamble; to be partway doing ..., to begin (but not complete) ..., to be about to ..; indicates (verb) is being directed to (someone)

競争

Competition, contest; to compete

狙い

Aim

税

Tax

法人

corporate body, corporation, (legal) person, (juridical) person

歯止め

brake, skid, pawl; restraint, curtailment, self-imposed limit, check
国際課税の強化を巡っては7月、OECDやG20財務相・中央銀行総裁会議で大枠で合意し、詰めの調整を続けていました。

会議

Meeting, conference, session, assembly, council, convention, congress

国際

International

中央

Centre, center, middle, heart; metropolis, capital city, central government

月

Monday

課税

Taxation

強化

Strengthen, intensify, reinforce, solidify, enhancement

調整

Adjustment, regulation, coordination, reconciliation, tuning, fixing, tailoring

相

Appearance, look, countenance; a ''seeming'' that fortune-tellers relate to one''s fortune; aspect; phase (e.g. solid, liquid and gaseous)

合意

Agreement, consent, mutual understanding, accord

銀行

Bank

大枠

General framework

詰め

Stuffing, packing; end (esp. the foot of a bridge); lowest-ranking guest at tea ceremony; tea master; endgame (esp. in shogi or used figuratively); sweet eel sauce; middle-aged woman; appointment to a particular workplace; using as the sole ground of judgement (judgment); continuing, keep doing for period of time

財務

Financial affairs
会合ではまた、国際展開する巨大なIT企業などの税逃れを防ぐため、デジタル課税の導入でも合意しました。　

国際

International

防ぐ

To defend (against), to protect, to prevent

会合

Meeting, assembly; association; conjunction

企業

Enterprise, undertaking, corporation, business

巨大

Huge, gigantic, enormous

課税

Taxation

展開

Development, evolution, progressing, unfolding; expansion, spreading out, extending, deployment, building up

導入

Introduction, bringing in, leading in, installation

合意

Agreement, consent, mutual understanding, accord

逃れ

Escaping, evading

税

Tax

デジタル

Digital
いずれも2023年の導入を目指します。　

導入

Introduction, bringing in, leading in, installation

年

Year; many years; age; past one''s prime, old age
国際法人課税ルールの本格的な見直しはおよそ100年ぶりで、

国際

International

課税

Taxation

的

Mark, target

年

Year; many years; age; past one''s prime, old age

ルール

Rule

本格

Original method or procedure; serious, orthodox, classical, genuine

見直し

Review, reconsideration, revision

法人

corporate body, corporation, (legal) person, (juridical) person
13日にワシントンで開かれるG20財務相・中央銀行総裁会議で合意を確認します。

会議

Meeting, conference, session, assembly, council, convention, congress

日

Day, days; sun, sunshine, sunlight; case (esp. unfortunate), event

確認

Confirmation, verification, validation, review, check, affirmation, identification

中央

Centre, center, middle, heart; metropolis, capital city, central government

相

Appearance, look, countenance; a ''seeming'' that fortune-tellers relate to one''s fortune; aspect; phase (e.g. solid, liquid and gaseous)

合意

Agreement, consent, mutual understanding, accord

銀行

Bank

財務

Financial affairs