和英辞書

1、出(しゅっ)国(こく)税(ぜい)の制(せい)度(ど)概(がい)要(よう)：日(に)本(ほん)の居(きょ)住(じゅう)者(しゃ)（住(じゅう)所(しょ)がある人(ひと)）で、株(かぶ)式(しき)等(とう)の金(きん)融(ゆう)資(し)産(さん)を1億(いちおく)円(えん)以(い)上(じょう)保(ほ)有(ゆう)する者(もの)が、出(しゅっ)国(こく)して非(ひ)居(きょ)住(じゅう)者(しゃ)（住(じゅう)所(しょ)がない人(ひと)）となる場(ば)合(あい)に、出(しゅっ)国(こく)時(じ)にその対(たい)象(しょう)資(し)産(さん)を譲(じょう)渡(と)したものとみなして、課(か)税(ぜい)所(しょ)得(とく)を計(けい)算(さん)し申(しん)告(こく)納(のう)税(ぜい)を義(ぎ)務(む)付(づ)ける制(せい)度(ど)です。

1, Shukkoku zei no seido gaiyō: Nihon no kyojūsha (jūsho ga aru hito) de, kabushikitō no kin'yū shisan o ichioku-en ijō hoyū suru mono ga, shukkoku shite hi-kyojūsha (jūsho ga nai hito) to naru baai ni, shukkokuji ni sono taishō shisan o jōto shita mono to minashite, kazei shotoku o keisan shi shinkoku nōzei o gimuzukeru seido desu.1. Exit tax system overview: Should a person who is a resident of Japan (someone with an address [in the country]), and who is a holder of shares or other financial assets of at least ¥100 million, exit the country and become a non-resident (someone without an address [in the country]), that person is deemed as having transferred those assets at the time of exiting the country, and this system obligates that person to calculate and report the taxable income [from that transfer].