Ch11: 税法の基礎

Internal Revenue Code (IRC)

内国歳入法

Internal Revenue Service (IRS)

内国歳入庁

Tax Year

課税年度

Cash Method

現金主義

Accrual Method

発生主義

Taxable Income

課税所得

Marginal Tax Rate

限界税率

Effective Tax Rate

実効税率

Progressive Tax

累進税

Tax Return

確定申告書

Estimated Tax

予定納税

Audit

税務調査

Statute of Limitations (Tax)

税務上の出訴期限

Amended Return

修正申告書

Constructive Receipt

みなし受領