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所得課税共通ルールとしての実質所得者課税の原則
https://chuo-u.repo.nii.ac.jp/records/9034
https://chuo-u.repo.nii.ac.jp/records/9034986b0841-6300-4253-ae67-dffa0620e8db
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 (2.1 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-05-18 | |||||
タイトル | ||||||
タイトル | 所得課税共通ルールとしての実質所得者課税の原則 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Principle of Taxation of a Real Income Earner as an Ordinary Rule of Income Tax | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 所得税法12条 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税法11条 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 実質所得者課税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法律的帰属説 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 経済的帰属説 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法的実質主義 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 経済的実質主義 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 東京地裁平成26年5月21日判決 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 横浜地裁平成13年10月10日判決 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 課税物件の帰属 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税法律主義 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 「収益」概念 | |||||
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 | The principle of taxation of a real income earner is prescribed by the Income Tax Act and Corporation Tax Act. Some observers worry about a contradiction between the principle of taxation of an actual economic beneficiary and that of an actual legal beneficiary. I think the principle of taxation of an actual legal beneficiary is proper. The Income Tax Act and The Corporation Tax Act refer to“profit gotten from a thing”and“profit gotten from an action.” To judge“profit gotten from a thing”by ownership in property seems appropriate. |
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書誌情報 |
中央ロー・ジャーナル 巻 14, 号 2, p. 69-102, 発行日 2017-09-30 |
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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 |