2026-03-14T23:33:00Z https://chuo-u.repo.nii.ac.jp/oai

oai:chuo-u.repo.nii.ac.jp:00008881 2023-05-16T13:33:47Z 275:502

所得税法における給与所得該当性の判断メルクマール―従属性要件と非独立性要件― Criteria for Judgment of Salary Income under the Income Tax Law : The Subordinate Requirement and Non‐independent Requirement 酒井, 克彦 サカイ, カツヒコ 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。 給与所得 事業所得 所得税法 働き方改革 弁護士顧問料事件 親会社ストックオプション事件 雇用契約 従属性要件 非独立性要件 テレワーク application/pdf Much litigation has taken place on the scope of salary income. The Decisions reflect two patterns. One pattern involves consideration of labor. 　The other involves consideration of the employee's position. Matters of labor, by themselves, are insufficient to resolve the question. Employee status also is a crucial factor. As to that, one important factor is whether the worker is subordinate to the company or-alternatively-is not independent of the company. The former focuses on working conditions; the latter is concerned with who bears risks and expenses. 中央ロー・ジャーナル編集委員会 2017-06-30 jpn departmental bulletin paper VoR https://chuo-u.repo.nii.ac.jp/records/8881 1349-6239 中央ロー・ジャーナル 14 1 83 102 https://chuo-u.repo.nii.ac.jp/record/8881/files/1349-6239_p083-102.pdf application/pdf 1.4 MB 2019-06-08