充当金取崩しによる納付
English translation: Tax payment by disposing the reserve (account) for taxes
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| 22:37 Oct 11, 2008 |
| Japanese to English translations [PRO] Bus/Financial - Law: Taxation & Customs / tax declaration | |||||||
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|  Selected response from: kokuritsu Local time: 16:27 | ||||||
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| 4 | Tax payment by disposing the reserve (account) for taxes |
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| 2 | payment from broken allotment |
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Answers
5 hrs confidence: 
payment from broken allotment Explanation: 充当金is money allotted to or applied to a purpose, and it was broken (取崩し), hence this phrase. Hope it helps. Reference: http://www.newperspectives.co.uk/content/contentproduction.a... Reference: http://linkinghub.elsevier.com/retrieve/pii/S089982569990789... |
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1 day 6 hrs confidence:
Tax payment by disposing the reserve (account) for taxes Explanation: Your questions seem to refer to corporate income taxation in Japan, viz. from which accounting sources a corporate should deliver its taxes. The tax & public imposition document (租税公課調書) asks you to specify the account from which you pay the appropriate taxes, and it gives three accounts--充当金取崩しによる納付,仮払経理による納付,損金経理による納付. The first one means a corporate reserve a certain amount of money for potential tax payment, and then disposes the appropriate amount from the account to pay the taxes. -------------------------------------------------- Note added at 1 day6 hrs (2008-10-13 04:41:56 GMT) -------------------------------------------------- 参考 ①「充当金取崩しによる納付」 とは、法人税等充当金・未払法人税とかいうように昨年の決算に負債に計上した場合でこの充当金の科目にて処理した場合をいいます。 ②「仮払経理による納付」 とは、仮払税金・仮払法人税とかいうように、資産の科目にて処理した場合をいいます。 ③「損金経理による納付」 とは、租税公課・法人税等とかの費用の科目にて処理した場合をいいます。 (source: the site cited above) Example sentence(s):
Reference: http://www.m-net.ne.jp/~k-web/beppyo/sozei.html |
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