JaLCDOI 10.18926/OER/55230
タイトル(別表記) A Study of the Principle of Taxation on Actual Beneficiary in Japanese Income Tax Act : The meaning of Economic Substance Approach in Taxation
フルテキストURL oer_049_1_023_039.pdf
著者 森下 幹夫|
抄録 The purpose of this paper is to consider the meaning of "economic substance" in taxation.  In Japanese Income Tax Act (Article 12), where a person to whom the revenue is legally imputed is merely nominal and other person enjoys it, the tax shall be imposed on the person who actually enjoys the revenue. This is called "the Principle of taxation on Actual Beneficiary". But it is not always easy to determine the person who actually enjoys the revenue from assets or business. In such a case, there are two ways of thinking. The first is a way of thinking in which a valid private-law contract is considered more important than economic substance. The second is a way of thinking in which economic substance is considered more important than a private-law contract.  This provision( Article 12) was enacted in 1950's, but opinions are divided among scholars on this point and there is room for further consideration. This paper will be considered this subject from legal and economic viewpoints.
出版物タイトル 岡山大学経済学会雑誌
発行日 2017-07-03
49巻
1号
開始ページ 23
終了ページ 39
ISSN 2433-4146
言語 Japanese
著作権者 Copyright © 2017 岡山大学経済学会
論文のバージョン publisher
NAID 120006313606
JaLCDOI 10.18926/OER/54900
タイトル(別表記) The meaning of the Income Category System in Japanese Income Tax Act : Responding to the Changing Business Environment
フルテキストURL oer_048_019_034.pdf
著者 森下 幹夫|
抄録(別表記) The purpose of this paper is to consider the meaning of existence of Japanese Income Category System in Income Tax Act in recent years.  The Japanese national tax system is based on the principle that“ Income” should be taxed. And taxable income of individuals is divided into some categories based on “Earning Capacity”. The amount of each of the categories of income is computed, and they are aggregated as“ Ordinary Income Amounts".  This system was enacted in 1950's, so there is the separation of the taxation theory from the present business situations, and not always suitable.  We should recognize the importance of responding to the changing business environment surrounding individuals' economic activities.
出版物タイトル 岡山大学経済学会雑誌
発行日 2017-03-06
48巻
3号
開始ページ 19
終了ページ 34
ISSN 0386-3069
言語 Japanese
著作権者 Copyright © 2016 岡山大学経済学会
論文のバージョン publisher
NAID 120006026950
JaLCDOI 10.18926/OER/54704
タイトル(別表記) Taxpayer in the Consumption Tax Act in Japan: The Relationship between the Consumption Tax System and Tax-Exemption for Small-scale Enterprises
フルテキストURL oer_048_2_001_022.pdf
著者 森下 幹夫|
出版物タイトル 岡山大学経済学会雑誌
発行日 2016-11-10
48巻
2号
開始ページ 1
終了ページ 22
ISSN 0386-3069
言語 Japanese
著作権者 Copyright © 2016 岡山大学経済学会
論文のバージョン publisher
NAID 120005898799
JaLCDOI 10.18926/OER/54473
タイトル(別表記) Tax System and Corporate Accounting System in Japan: Generally Accepted Accounting Standards
フルテキストURL oer_048_1_015_044.pdf
著者 森下 幹夫|
出版物タイトル 岡山大学経済学会雑誌
発行日 2016-07-15
48巻
1号
開始ページ 15
終了ページ 44
ISSN 0386-3069
言語 Japanese
著作権者 Copyright © 2016 岡山大学経済学会
論文のバージョン publisher
NAID 120005822607
JaLCDOI 10.18926/OER/54162
タイトル(別表記) Comparative Studies on Tax Law and Administrative Law in Japan
フルテキストURL oer_047_3_097_122.pdf
著者 森下 幹夫|
出版物タイトル 岡山大学経済学会雑誌
発行日 2016-03-19
47巻
3号
開始ページ 97
終了ページ 122
ISSN 0386-3069
言語 Japanese
著作権者 Copyright © 2016 岡山大学経済学会
論文のバージョン publisher
NAID 120005740500