Some considerations of occasional income

　In this paper, I consider the meaning of occasional income（individual income tax）in terms of legal interpretation.
　Occasional income should be levied because Japanese income tax system is set up based on comprehensive income concept. But I explain some cases that it is not appropriate to impose income tax on some kind of occasional income.
　How should we consider?
　My conclusion is that we should use conventional wisdom when we consider legal interpretation concerning tax law.

論説 (Articles)