@article{oai:chuo-u.repo.nii.ac.jp:00011743,
 author = {酒井, 克彦},
 issue = {2},
 journal = {中央ロー・ジャーナル},
 month = {Sep},
 note = {application/pdf, This article takes up the question of whether illegal expenditures, such as money spent to cooperate on tax evasion, are counted as losses under the Corporate Tax Law.
　Applying generally accepted corporate accounting standards, a Supreme Court September 16, 1994 Third Petty Bench denied the inclusion of the loss. Subsequently, the issue received legislative attention in the 2006 revision of the tax system. 
　However, the meaning of the revision on this point, Article 55 of the Corporate Tax Law, is not clear. 
　This paper examines Article 55 of the Corporate Tax law and Articles 68 and 70 of the General National Tax Law to clarify the requirements.},
 pages = {23--46},
 title = {租税負担の減少行為に係る「意図」と法人税法55条1項―「隠ぺい・仮装」概念を巡る法人税法と国税通則法の径庭―},
 volume = {15},
 year = {2018},
 yomi = {サカイ, カツヒコ}
}