@article{oai:chuo-u.repo.nii.ac.jp:00012575,
 author = {酒井, 克彦},
 issue = {2},
 journal = {中央ロー・ジャーナル},
 month = {Sep},
 note = {application/pdf, The Corporate Tax Law does not allow a business to deduct excessive executive salaries as expenses. This prohibition raises the issue of how “excessive” is to be determined. Specifically, what criteria are to be used and can individual management strengths of particular individuals be considered?
The “Zanpa” case addressed such questions. The Tokyo High Court concluded that taking individual skills into account was improper because any such evaluation would be subjective and arbitrary. This article examines the pros and cons of the ruling and how it stands in relation to American court decisions.},
 pages = {25--46},
 title = {法人税法34条2項に規定する高額役員給与の不相当性  ―いわゆる残波事件を素材として―},
 volume = {16},
 year = {2019},
 yomi = {サカイ, カツヒコ}
}