noun
consolidated taxation system; consolidated tax payment system
A tax system where a parent company and its subsidiaries file a single consolidated tax return. Used in Japanese corporate tax law.
連結納税制度を導入することで、グループ全体の税負担を軽減できる。
By adopting a consolidated taxation system, the overall tax burden of the group can be reduced.
連結納税制度の適用を受けるには、一定の要件を満たす必要がある。
To be eligible for the consolidated tax payment system, certain requirements must be met.