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子会社再建のための債権放棄と寄附金課税
https://chuo-u.repo.nii.ac.jp/records/8111
https://chuo-u.repo.nii.ac.jp/records/8111b481e594-5d91-4206-ab6c-6d2fb3049d90
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 (123.0 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2017-04-12 | |||||
タイトル | ||||||
タイトル | 子会社再建のための債権放棄と寄附金課税 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Exempt a Debt of a Subsidiary Company for Reconstruction of a Subsidiary Company and Taxation to a Donation | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 寄附金課税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 債権放棄 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 子会社支援 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 通達 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 損金 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 再建 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 限定列挙 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 無償性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | これらに類する | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 費用性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 合理性 | |||||
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 | |||||
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 | This thesis was studied about the reason that “The gains from forgiveness of debt a parent company supported to support a subsidiary company” isn’t made the target of taxation. In particular, a point as “Isn’t the regulation (§9-4-1 and §9-4-2) of a notification against a law?” was considered. It’s made the target of donation gold taxation about usual debt forgiveness, however, only when being specific, I’m going to exempt taxation. There is a problem that it may be against a tax law principle. | |||||
書誌情報 |
企業研究 巻 30, p. 137-155, 発行日 2017-02-27 |
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出版者 | ||||||
出版者 | 中央大学企業研究所 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 1347-9938 | |||||
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 |