投資簿価修正について英語でまとめました。
投資簿価修正。お聞きになったことはありますか。税務上の概念でグループ通算（以前は連結納税）で出てくる手続きです。英語でまとめてみました。国税庁サイトには以下のように説明されています。
投資簿価修正は（中略）、通算法人が有する株式を発行した通算子法人について通算制度の承認がその効力を失う場合に、その通算子法人の株式の帳簿価額をその通算子法人の簿価純資産価額*に相当する金額に修正を行うとともに、自己の利益積立金額につきその修正により増減した帳簿価額に相当する金額の増加又は減少の調整を行うというものです。
簿価純資産価額 =（資産の帳簿価額の合計額－負債の帳簿価額の合計額）x（その法人が有するその通算子法人の株式の数 / その通算子法人の発行済株式の総数）
英語にしてみました。
訳例1 - 日本語に比較的忠実な訳
NABV = (Total BV of assets - Total BV of liabilities) x % of shareholding in subsidiary
Investment adjustments for Japanese group relief purposes are made upon the transfer of shares owned by a group company ("shareholding company") in another group company ("subsidiary") to a non-group company. The adjustments are made by increasing or decreasing the shareholding company's basis of the shares to make it the same as its net asset book value ("NABV") of the shares as defined below while increasing or decreasing its retained earnings by the amount of the adjustment. As a result, the shareholding company does not recognize any gain or loss on the shares at the time of the transfer.
If a company ("shareholding company") of a group for Japanese group relief purposes has shares in another group company ("subsidiary") and the shareholding company transfers its shares in the subsidiary to a company outside the group (i.e., the subsidiary exits the group), the shareholding company must adjust its book value ("BV") of these shares to the same as the net asset book value ("NABV") of the shares as defined below while increasing or decreasing its retained earnings by the amount of the adjustment. As a result, the shareholding company does not recognize any gain or loss on the shares at the time of the transfer.
NABV = (Total BV of assets - Total BV of liabilities) x % of shareholding in subsidiary
訳例2 - 英語らしい英語を目指した訳
Investment adjustments for Japanese group relief purposes are made upon the transfer of shares owned by a group company ("shareholding company") in another group company ("subsidiary") to a non-group company. The adjustments are made by increasing or decreasing the shareholding company's basis of the shares to make it the same as its net asset book value ("NABV") of the shares as defined below while increasing or decreasing its retained earnings by the amount of the adjustment. As a result, the shareholding company does not recognize any gain or loss on the shares at the time of the transfer.
NABV = (Total BV of assets - Total BV of liabilities) x % of shareholding in subsidiary
基本用語
- グループ通算 Japanese group relief
- 通算子法人 group subsidiary
- 二重課税 double taxation
- 二重控除 double deduction
- 通算制度開始・加入前 start of, or joining, a/the group
- 含み益 built-in gains
- 帳簿価額 book value
- 簿価純資産価額 book value of net assets, net asset book value (NABV)
- 利益積立金額 retained earnings (for tax purposes)
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