Last Updated
：2025/12/05
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。
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(finance) A means of spreading a single year's chargeable event gain (CEG) over a number of years, for the purpose of calculating how much income tax is due.
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top-slicing
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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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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