For faster navigation, this Iframe is preloading the Wikiwand page for 外国所得免税.

外国所得免税

外国所得免税（がいこくしょとく）とは、外国税額控除制度と並ぶ国際的な二重課税の排除方式である。フランスなどが採用している。

外国税額控除は、居住者について全世界所得課税を行う国が、国外で課税を受けた税額を全世界所得に対する税額から控除することにより二重課税を排除する制度であるが、これに対して、外国所得免税は、居住者について、自国内で稼得された所得のみについて課税を行い、国外に源泉のある所得については、課税権を放棄することにより他国との課税権の競合を排除する考え方である。

この考え方を採る場合には、国内源泉の所得と国外源泉の所得とを区分するためのソースルールが重要である。

関連項目

[編集]
カテゴリ
{{bottomLinkPreText}} {{bottomLinkText}}
This page is based on a Wikipedia article written by contributors (read/edit).
Text is available under the CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.
Cover photo is available under {{::mainImage.info.license.name || 'Unknown'}} license. Cover photo is available under {{::mainImage.info.license.name || 'Unknown'}} license. Credit: (see original file).
外国所得免税
Listen to this article

This browser is not supported by Wikiwand :(
Wikiwand requires a browser with modern capabilities in order to provide you with the best reading experience.
Please download and use one of the following browsers:

✕
This article was just edited, click to reload
This article has been deleted on Wikipedia (Why?)

Back to homepage

Please click Add in the dialog above
Please click Allow in the top-left corner,
then click Install Now in the dialog
Please click Open in the download dialog,
then click Install
Please click the "Downloads" icon in the Safari toolbar, open the first download in the list,
then click Install
{{::$root.activation.text}}

Install Wikiwand

Install on Chrome Install on Firefox
Don't forget to rate us

Tell your friends about Wikiwand!

Gmail Facebook Twitter Link

Enjoying Wikiwand?

Tell your friends and spread the love:
Share on Gmail Share on Facebook Share on Twitter Share on Buffer

Our magic isn't perfect

You can help our automatic cover photo selection by reporting an unsuitable photo.

This photo is visually disturbing This photo is not a good choice

Thank you for helping!


Your input will affect cover photo selection, along with input from other users.

X

Get ready for Wikiwand 2.0 🎉! the new version arrives on September 1st! Don't want to wait?