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 from one entity to another. 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.
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| - Transfer tax (en)
- 流通税 (ja)
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| - 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 from one entity to another. 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. (en)
- 流通税(りゅうつうぜい、英: transfer tax)とは、資産(財産)の権利移転に課税される租税。所得税とは、所得、つまり、利益に対して課税するものであるのに対して、流通税は利益とは無関係に課税する。所得税の譲渡所得も流通税ではない。消費税は売上ではなく付加価値に課税する税なので、消費税も流通税ではない。 日本の税制度では、以下の税などが流通税に該当する。 国税
* 登録免許税
* 印紙税
* とん税
* 特別とん税
* 自動車重量税
* 取引所税(1999年廃止)
* 有価証券取引税(1999年廃止)地方税
* 不動産取得税
* 軽油引取税
* 自動車取得税(2019年廃止)
* 木材引取税(1989年廃止) (ja)
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| - 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 from one entity to another. 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. (en)
- 流通税(りゅうつうぜい、英: transfer tax)とは、資産(財産)の権利移転に課税される租税。所得税とは、所得、つまり、利益に対して課税するものであるのに対して、流通税は利益とは無関係に課税する。所得税の譲渡所得も流通税ではない。消費税は売上ではなく付加価値に課税する税なので、消費税も流通税ではない。 日本の税制度では、以下の税などが流通税に該当する。 国税
* 登録免許税
* 印紙税
* とん税
* 特別とん税
* 自動車重量税
* 取引所税(1999年廃止)
* 有価証券取引税(1999年廃止)地方税
* 不動産取得税
* 軽油引取税
* 自動車取得税(2019年廃止)
* 木材引取税(1989年廃止) (ja)
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