Last Updated：2025/12/05
Sentence
まとまった分配を受けて、彼は所得税がその年に急増するのを避けるため、一会計年度に生じた課税対象の利益（CEG）を数年にわたって分割して課税する措置を検討した。
Quizzes for review
Faced with a significant capital distribution, he considered using top-slicing to avoid a disproportionate spike in his income tax for the year.
See correct answer
Faced with a significant capital distribution, he considered using top-slicing to avoid a disproportionate spike in his income tax for the year.
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Related words
top-slicing
Noun
uncountable
UK
Japanese Meaning
金融分野における「top-slicing」とは、単一年度に発生した課税対象イベント利益を、複数年度にわたって分割して計上する手法を指します。これにより、一年度に集中しがちな利益を複数年度に分散させ、各年度の所得税額を算出する際に調整効果を得るために用いられます。
English - English
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