翻訳と辞書 Words near each other ・ Transfer payments multiplier ・ Transfer pricing ・ Transfer principle ・ Transfer printing ・ Transfer problem ・ Transfer RNA ・ Transfer RNA-like structures ・ Transfer roller ・ Transfer secret ・ Transfer stamping ・ Transfer station ・ Transfer Station (Hudson County) ・ Transfer station (waste management) ・ Transfer switch ・ Transfer table ・ Transfer tax ・ Transfer technique ・ Transfer technique (drawing) ・ Transfer Walsh ・ Transfer window ・ Transfer zone ・ Transfer-appropriate processing ・ Transfer-based machine translation ・ Transfer-matrix method ・ Transfer-matrix method (optics) ・ Transfer-messenger RNA ・ Transferability ・ Transferable belief model ・ Transferable skill ・ Transferable skills analysis Dictionary Lists mini英和辞書 mini和英辞書 Webster 1913 Latin-English FOLDOC Wikipedia English ウィキペディア

翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Transfer tax ： ウィキペディア英語版 Transfer tax A transfer tax is a tax on the passing of title to property from one person (or entity) to another. In a narrow legal sense, a transfer tax is essentially a transaction fee imposed on the transfer of title to property. This kind of tax is typically imposed where there is a legal requirement for registration of the transfer, such as transfers of real estate, shares, or bond. Examples of such taxes include some forms of stamp duty, real estate transfer tax, and levies for the formal registration of a transfer. In some jurisdictions, transfers of certain forms of property require confirmation by a notary. While notarial fees may add to the cost of the transaction, they are not a transfer tax in the strict sense of the term. In the United States, the term transfer tax also refers to Estate tax and Gift tax. Both these taxes levy a charge on the transfer of property from a person (or that person's estate) to another without consideration. In 1900, the United States Supreme Court in the case of ''Knowlton v. Moore'', 178 U.S. 41 (1900), confirmed that the estate tax was a tax on the transfer of property as a result of a death and not a tax on the property itself. The taxpayer argued that the estate tax was a direct tax and that, since it had not been apportioned among the states according to population, it was unconstitutional. The Court ruled that the estate tax, as a transfer tax (and not a tax on property by reason of its ownership) was an indirect tax. In the wake of ''Knowlton'' the Internal Revenue Code of the United States continues to refer to the Estate tax and the related Gift tax as "Transfer taxes." In this broader sense, estate tax, gift tax, capital gains tax, sales tax on goods (not services), and certain use taxes are all transfer taxes because they involve a tax on the transfer of title. ==Examples== 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Transfer tax」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.