


{"id":5374,"date":"2020-04-13T14:19:00","date_gmt":"2020-04-13T06:19:00","guid":{"rendered":"https:\/\/aprea.asia\/?post_type=knowledge-hub&#038;p=5374"},"modified":"2025-04-01T14:21:43","modified_gmt":"2025-04-01T06:21:43","slug":"re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act","status":"publish","type":"knowledge-hub","link":"https:\/\/www.aprea.asia\/ja\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","title":{"rendered":"\u4ef6\u540d\uff1a\u6cd5\u5f8b\u7b2c194\u6761\u306e\u4e0d\u6ce8\u610f\u306b\u3088\u308b\u77db\u76fe\u306e\u4fee\u6b63\u8981\u6c42"},"content":{"rendered":"<p class=\"\">\u4e8b\u696d\u4fe1\u8a17\uff08BT\uff09\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u306e\u67a0\u7d44\u307f\u306f\u30012014\u5e74\u306e\u8ca1\u653f\uff08\u7b2c2\u53f7\uff09\u6cd5\u3067\u521d\u3081\u3066\u5c0e\u5165\u3055\u308c\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u30012015\u5e74\u306e\u8ca1\u653f\u6cd5\u304a\u3088\u30732016\u5e74\u306e\u8ca1\u653f\u6cd5\u3067\u3055\u3089\u306a\u308b\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u67a0\u7d44\u307f\u306e\u6839\u5e95\u306b\u3042\u308b\u4e3b\u8981\u539f\u5247\u306f\u3001\u57fa\u790e\u8cc7\u7523\u304b\u3089\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u5358\u4e00\u30ec\u30d9\u30eb\u306e\u8ab2\u7a0e\u3092\u898f\u5b9a\u3059\u308b\u3053\u3068\u3067\u3057\u305f\u3002\u3053\u306e\u7a0e\u91d1\u306f\u3001\u8cc7\u7523\u3092\u6240\u6709\u3059\u308bSPV\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u305d\u306e\u3088\u3046\u306a\u6240\u5f97\u304cSPV\u304b\u3089BT\u306b\u3001\u307e\u305fBT\u304b\u3089\u305d\u306e\u30e6\u30cb\u30c3\u30c8\u4fdd\u6709\u8005\u306b\u5206\u914d\u3055\u308c\u3066\u3082\u3001\u305d\u308c\u4ee5\u4e0a\u306e\u7a0e\u91d1\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002.\u00a0<\/p>","protected":false},"featured_media":0,"template":"","meta":{"_acf_changed":true},"kh_category":[30],"class_list":["post-5374","knowledge-hub","type-knowledge-hub","status-publish","hentry","kh_category-thought-leadership"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.aprea.asia\/ja\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\" \/>\n<meta property=\"og:locale\" content=\"ja_JP\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association\" \/>\n<meta property=\"og:description\" content=\"The income tax framework for Business Trusts (BTs) was first introduced in Finance (No. 2) Act, 2014. \u00a0Further amendments were undertaken in Finance Act, 2015 and Finance Act, 2016. \u00a0The key principle that underpinned this framework was to provide for a single level of taxation on income from the underlying assets \u2013 this tax was to be assessed on the asset owning SPV\u2019s income; thereafter, such income when distributed by the SPV to the BTs and by the BTs to its unitholders, would not attract any further tax.\u00a0\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.aprea.asia\/ja\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\" \/>\n<meta property=\"og:site_name\" content=\"Asia Pacific Real Assets Association\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-01T06:21:43+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\",\"url\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\",\"name\":\"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association\",\"isPartOf\":{\"@id\":\"https:\/\/www.aprea.asia\/#website\"},\"datePublished\":\"2020-04-13T06:19:00+00:00\",\"dateModified\":\"2025-04-01T06:21:43+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb\"},\"inLanguage\":\"ja\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.aprea.asia\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Knowledge Hub\",\"item\":\"https:\/\/www.aprea.asia\/knowledge-hub\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.aprea.asia\/#website\",\"url\":\"https:\/\/www.aprea.asia\/\",\"name\":\"Asia Pacific Real Assets Association\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.aprea.asia\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ja\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u4ef6\u540d\uff1a\u6cd5\u5f8b\u7b2c194\u6761\u306b\u304a\u3051\u308b\u4e0d\u6ce8\u610f\u306b\u3088\u308b\u77db\u76fe\u306e\u4fee\u6b63\u8981\u8acb - \u30a2\u30b8\u30a2\u592a\u5e73\u6d0b\u4e0d\u52d5\u7523\u5354\u4f1a","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.aprea.asia\/ja\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","og_locale":"ja_JP","og_type":"article","og_title":"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act - Asia Pacific Real Assets Association","og_description":"The income tax framework for Business Trusts (BTs) was first introduced in Finance (No. 2) Act, 2014. \u00a0Further amendments were undertaken in Finance Act, 2015 and Finance Act, 2016. \u00a0The key principle that underpinned this framework was to provide for a single level of taxation on income from the underlying assets \u2013 this tax was to be assessed on the asset owning SPV\u2019s income; thereafter, such income when distributed by the SPV to the BTs and by the BTs to its unitholders, would not attract any further tax.\u00a0","og_url":"https:\/\/www.aprea.asia\/ja\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","og_site_name":"Asia Pacific Real Assets Association","article_modified_time":"2025-04-01T06:21:43+00:00","twitter_card":"summary_large_image","twitter_misc":{"\u63a8\u5b9a\u8aad\u307f\u53d6\u308a\u6642\u9593":"1\u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","url":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/","name":"\u4ef6\u540d\uff1a\u6cd5\u5f8b\u7b2c194\u6761\u306b\u304a\u3051\u308b\u4e0d\u6ce8\u610f\u306b\u3088\u308b\u77db\u76fe\u306e\u4fee\u6b63\u8981\u8acb - \u30a2\u30b8\u30a2\u592a\u5e73\u6d0b\u4e0d\u52d5\u7523\u5354\u4f1a","isPartOf":{"@id":"https:\/\/www.aprea.asia\/#website"},"datePublished":"2020-04-13T06:19:00+00:00","dateModified":"2025-04-01T06:21:43+00:00","breadcrumb":{"@id":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb"},"inLanguage":"ja","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.aprea.asia\/knowledge-hub\/re-request-to-amend-an-inadvertent-inconsistency-in-section-194-of-the-act\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.aprea.asia\/"},{"@type":"ListItem","position":2,"name":"Knowledge Hub","item":"https:\/\/www.aprea.asia\/knowledge-hub\/"},{"@type":"ListItem","position":3,"name":"RE: Request to amend an inadvertent inconsistency in Section 194 of the Act"}]},{"@type":"WebSite","@id":"https:\/\/www.aprea.asia\/#website","url":"https:\/\/www.aprea.asia\/","name":"\u30a2\u30b8\u30a2\u592a\u5e73\u6d0b\u4e0d\u52d5\u7523\u5354\u4f1a","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.aprea.asia\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ja"}]}},"_links":{"self":[{"href":"https:\/\/www.aprea.asia\/ja\/wp-json\/wp\/v2\/knowledge-hub\/5374","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.aprea.asia\/ja\/wp-json\/wp\/v2\/knowledge-hub"}],"about":[{"href":"https:\/\/www.aprea.asia\/ja\/wp-json\/wp\/v2\/types\/knowledge-hub"}],"wp:attachment":[{"href":"https:\/\/www.aprea.asia\/ja\/wp-json\/wp\/v2\/media?parent=5374"}],"wp:term":[{"taxonomy":"kh_category","embeddable":true,"href":"https:\/\/www.aprea.asia\/ja\/wp-json\/wp\/v2\/kh_category?post=5374"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}