岡山大学経済学会 Acta Medica Okayama 2433-4146 49 1 2017 「実質所得者課税の原則」に関する一考察 : 所得の人的帰属認定における経済的アプローチの意義 23 39 EN Mikio Morishita Graduate School of Humanities and Social Sciences, Okayama University 10.18926/OER/55230 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. No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 48 3 2017 所得税法における所得分類の現代的意義 : 20世紀型所得分類課税方式の課題 19 34 EN Mikio Morishita Graduate School of Humanities and Social Sciences, Okayama University 10.18926/OER/54900 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 48 2 2016 消費税法における納税義務者に関する一考察 ―免税事業者の法的位置づけの視点から― 1 22 EN Mikio Morishita 10.18926/OER/54704 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 48 1 2016 法人税法22条４項の公正処理基準の現代的意義 ―企業会計制度との関係性の視点から― 15 44 EN Mikio Morishita 10.18926/OER/54473 No potential conflict of interest relevant to this article was reported.

岡山大学経済学会 Acta Medica Okayama 0386-3069 47 3 2016 我が国における「法律による行政の原理」と「租税法律主義」の相克 ―租税法に係る文書回答制度の現代的意義と可能性― 97 122 EN Mikio Morishita 10.18926/OER/54162 No potential conflict of interest relevant to this article was reported.