みなし配はい当とう

noun

deemed dividend; constructive dividend; consent dividend

A legal/financial term for a distribution that is treated as a dividend for tax or regulatory purposes even if not formally declared as one. Used in corporate and tax contexts.

• 税ぜい務む上じょう、この取とり引ひきはみなし配はい当とうとして扱あつかわれる可か能のう性せいがある。

  For tax purposes, this transaction may be treated as a deemed dividend.