are attributed – Japanese Translation – Keybot Dictionary

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  www.invest-in-bavaria.com  
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Partnerships with legal forms such as GbR, oG or KG are not subject to corporation tax. Here, the company's profit shares are attributed to the individual shareholders, who must pay income tax individually in line with the progressive tax rate (currently a maximum of 45 per cent).
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一方、民法上の組合（GbR）、合名会社（oHG）、合資会社（KG）などの人的会社（パートナーシップ）については、法人税は課されません。この場合、会社の利益は個々の出資者に所得として分配され、累進税率に応じて個々に所得税が課せられます（現在の所得税の最高税率は45％です）。