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所得税法上の不動産所得の業務に係る必要経費―国税不服審判所令和元年9月20日裁決を素材として―
https://chuo-u.repo.nii.ac.jp/records/13258
https://chuo-u.repo.nii.ac.jp/records/132589f9003b9-e27b-4728-a1ef-4ec915a9335b
名前 / ファイル | ライセンス | アクション |
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本文を見る (889.5 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2021-10-06 | |||||
タイトル | ||||||
タイトル | 所得税法上の不動産所得の業務に係る必要経費―国税不服審判所令和元年9月20日裁決を素材として― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Necessary Expenses Related to Real Estate Income : Decision of the National Tax Tribunal, September 20, 2019 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 不動産所得 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 必要経費 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国税不服審判所令和1年9月20日裁決 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 資産性所得 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 担税力 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 業務的規模 | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | real estate income | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | necessary expenses | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | The National Tax Tribunal ordinance sum September 20, 1 decision | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Assets-related income | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | taxable capacity | |||||
キーワード | ||||||
言語 | en | |||||
主題Scheme | Other | |||||
主題 | Scale of working | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
タイトル(ヨミ) | ||||||
その他のタイトル | ショトクゼイホウジョウノフドウサンショトクノギョウムニカカルヒツヨウケイヒ―コクゼイフフクシンパンジョレイワガンネンクガツハツカサイケツヲソザイトシテ― | |||||
著者 |
酒井, 克彦
× 酒井, 克彦 |
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著者別名(英) | ||||||
姓名 | SAKAI, Katsuhiko | |||||
言語 | en | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Real estate income has long been characterized as asset-based income or unearned income. However, the significance of asset-based income is not always clear, and real estate income should not be considered only as fruit obtained from the property. This approach affects the nature of the income and its category as well as its tax treatment. The range of expenses that can be deducted when calculating the amount of real estate income becomes a problem. This article discusses a recent decision of the National Tax Tribunal. It described the lending of real estate, under Article 26, paragraph 1 (Real Estate Income) of the Income Tax Act, as a series of operations from the provision of the property to its return. Taking note of the decision, this article considers issues concerning necessary expenses related to real estate income. |
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書誌情報 |
中央ロー・ジャーナル en : Chuo Law Journal 巻 17, 号 3, p. 3-21, 発行日 2020-12-20 |
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出版者 | ||||||
出版者 | 中央ロー・ジャーナル編集委員会 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1349-6239 | |||||
権利 | ||||||
権利情報 | この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。 | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |