連れん結けつ納のう税ぜい制せい度ど

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.

• 連れん結けつ納のう税ぜい制せい度どを導どう入にゅうすることで、グループ全ぜん体たいの税ぜい負ふ担たんを軽けい減げんできる。

  By adopting a consolidated taxation system, the overall tax burden of the group can be reduced.

• 連れん結けつ納のう税ぜい制せい度どの適てき用ようを受うけるには、一いっ定ていの要よう件けんを満みたす必ひつ要ようがある。

  To be eligible for the consolidated tax payment system, certain requirements must be met.