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租税法における同族会社等の行為計算否認規定の適用範囲―制度濫用への適用可能性を中心として―
https://chuo-u.repo.nii.ac.jp/records/7348
https://chuo-u.repo.nii.ac.jp/records/73482bd80821-385b-418f-a9f8-a7c246c95d72
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 (1.8 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-03-14 | |||||
タイトル | ||||||
タイトル | 租税法における同族会社等の行為計算否認規定の適用範囲―制度濫用への適用可能性を中心として― | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Limits on a Disallowance Tax Rule of Manipulated Transaction or Computation by Family Corporation | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 同族会社 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 行為計算否認 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 制度濫用 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 租税法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 法人税法 | |||||
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 | 不当性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 経済的合理性 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 所得税法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ヤフー | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | IBM | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 脱税 | |||||
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 | The application of a disallowance tax rule regarding manipulated transactions or computations by family corporations has been judged by the standard of economical rationality. However, questions have arisen as to how the standard itself should be interpreted. In this article, the author suggests that the disallowance tax rule still should be applied to instances of institutional abuse. |
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書誌情報 |
中央ロー・ジャーナル 巻 12, 号 1, p. 89-116, 発行日 2015-06-30 |
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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 |