2024-03-29T14:43:45Z
https://nagoya.repo.nii.ac.jp/oai
oai:nagoya.repo.nii.ac.jp:00024824
2023-11-13T00:59:10Z
659:853:854:2040
Income Category of Directors' Remuneration of Family Corporations : From Relationship with Small and Medium-sized Corporate Taxation
同族会社の役員給与の所得区分について : 中小法人課税との関係から
西, 聡
73821
NISHI, Akira
73822
Perfectly-Controlled Company
Perfectly Controlling Shareholder
Income Category
Employment Income Deduction
Pass-through Taxation
2017-09-30
In Japan, about 70% of corporations are deficit corporations where no corporate tax is imposed. For example, in a family corporation where the president holds all of its shares, he or she is in a position to be able to determine his/her own remuneration at a level that avoids corporate taxation. Moreover, since the income category of directors' remuneration is employment income, he/she can receive employment income deduction and he/she can receive double deduction in addition to corporate income tax deduction. However, it is difficult to deny employment income relevance of directors' remuneration. The conclusion is not changed even if a pass-through taxation to a corporation is introduced. Rather, it is important to review employment income deduction. I believe that pass-through taxation has significance only as a means of securing the trust of the corporate tax system.
departmental bulletin paper
名古屋大学大学院経済学研究科
2017-09-30
経済科学
2
65
1
13
http://hdl.handle.net/2237/27044
0022-9725
jpn
http://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol65