2026-03-07T12:32:54Z https://chuo-u.repo.nii.ac.jp/oai

oai:chuo-u.repo.nii.ac.jp:02002058 2025-03-07T01:08:49Z 275:1736303967602

違法所得に対する課税とその取消し　―いわゆるクラヴィス事件を素材として― Taxation of Illegal Income and Its Cancellation: The So-called Clavis Case as Material 酒井,克彦 サカイ,カツヒコ SAKAI,Katsuhiko クラヴィス事件 大阪地裁平成30年1月15日判決 大阪高裁平成30年10月19日判決 最高裁令和2年7月2日第一小法廷判決 最高裁昭和46年11月9日第三小法廷判決 最高裁昭和46年11月16日第三小法廷判決 違法所得課税 更正の請求 利息制限法違反 一般に公正妥当と認められる会計処理の基準 公正処理基準 法人税法22条4項 application/pdf As a result of the long debate on the taxation of illegal income to date, it is fair to say that the position of the prevailing theory and case law is generally well established. Under the comprehensive income concept, the prevailing view is that income derived from illegal or invalid acts should be subject to income taxation because the tax-bearing capacity is recognized. It is fair to say, however, that the debate is not mature enough regarding the rules for rectifying income taxation when illegal acts are reversed. For example, the Corporate Tax Law does not specifically provide for the treatment of a financial company that has received illegal income in the form of extra-legal interest that must be returned. Considering in accordance with the accounting standards generally accepted as fair and appropriate under Article 22（4） of the Corporate Tax Law, the decision of the Supreme Court in the Clavis case, which ruled that retrospective accounting should not be applied, is questionable. Although the rules for taxation of illegal income are not governed by Article 22（4） of the Corporate Tax Law, it would be inconsistent to argue that the said article applies only to the corrective rules for the taxation of illegal income. departmental bulletin paper 中央ロー・ジャーナル編集委員会 2024-06-30 VoR 中央ロー・ジャーナル 1 21 27 48 1349-6239 https://chuo-u.repo.nii.ac.jp/record/2002058/files/1349-6239_21_1_27-48.pdf https://chuo-u.repo.nii.ac.jp/records/2002058 jpn 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。