@article{oai:chuo-u.repo.nii.ac.jp:00009130,
 author = {酒井, 克彦},
 issue = {4},
 journal = {中央ロー・ジャーナル},
 month = {Mar},
 note = {application/pdf, Income tax law includes a system for national tax collection by imposing a withholding liability regarding income such as interest, dividends and salary.
　One problem under this system is how overpaid tax should be dealt with when a transaction regarded to be a withholding target is cancelled. 
　The main point in the discussion is whether withholding agents should charge the same price as the amount that taxpayers overpaid to the government or, by doing final tax returns, the taxpayers themselves should charge the same price as the amount of tax overpaid by them. 
　Withholding tax related to dividends canceled due to reconciliation in court will be discussed based on a case in which the national tax tribunal ruled that a demand of repayment would not be accepted although application procedures had been properly performed.},
 pages = {31--52},
 title = {和解による「配当」の取消しによって源泉徴収義務は消滅するか},
 volume = {14},
 year = {2018},
 yomi = {サカイ, カツヒコ}
}