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和解による「配当」の取消しによって源泉徴収義務は消滅するか
https://chuo-u.repo.nii.ac.jp/records/9130
https://chuo-u.repo.nii.ac.jp/records/9130ccdf1fb3-4f71-46ec-8c47-88edd3bd728f
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 (1.5 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-10-03 | |||||
タイトル | ||||||
タイトル | 和解による「配当」の取消しによって源泉徴収義務は消滅するか | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Does Cancellation of a“Dividend”Caused by Reconciliation Make Withholding Liability No Longer Effective? | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税法55条 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 隠蔽仮装行為 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 偽りその他不正の行為 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | エス・ブイ・シー事件 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国税通則法68条 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国税通則法70条4項 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税法34条 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税回避 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 更生処理基準 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 税額を免れる意図 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 重加算税 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 腐敗防止国連条約 | |||||
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 | Income tax law includes a system for national tax collection by imposing a withholding liability regarding income such as interest, dividends and salary. One problem under this system is how overpaid tax should be dealt with when a transaction regarded to be a withholding target is cancelled. The main point in the discussion is whether withholding agents should charge the same price as the amount that taxpayers overpaid to the government or, by doing final tax returns, the taxpayers themselves should charge the same price as the amount of tax overpaid by them. Withholding tax related to dividends canceled due to reconciliation in court will be discussed based on a case in which the national tax tribunal ruled that a demand of repayment would not be accepted although application procedures had been properly performed. |
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書誌情報 |
中央ロー・ジャーナル 巻 14, 号 4, p. 31-52, 発行日 2018-03-31 |
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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 |