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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
https://doi.org/10.18999/ecos.65.2.1
https://doi.org/10.18999/ecos.65.2.1188d814f-79a8-4389-96e3-c26503860df8
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
nishi_akira.pdf (1.8 MB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2017-10-19 | |||||
| タイトル | ||||||
| タイトル | 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 | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | Income Category of Directors' Remuneration of Family Corporations : From Relationship with Small and Medium-sized Corporate Taxation | |||||
| 言語 | en | |||||
| 著者 |
西, 聡
× 西, 聡× NISHI, Akira |
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| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Perfectly-Controlled Company | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Perfectly Controlling Shareholder | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Income Category | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Employment Income Deduction | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Pass-through Taxation | |||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | 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. | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| 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 | |||||
| 出版タイプ | ||||||
| 出版タイプ | VoR | |||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
| ID登録 | ||||||
| ID登録 | 10.18999/ecos.65.2.1 | |||||
| ID登録タイプ | JaLC | |||||
| 関連情報 | ||||||
| 関連タイプ | isVersionOf | |||||
| 識別子タイプ | URI | |||||
| 関連識別子 | http://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol65 | |||||
| ISSN（print） | ||||||
| 収録物識別子タイプ | PISSN | |||||
| 収録物識別子 | 0022-9725 | |||||
| 書誌情報 |
ja : 経済科学 巻 65, 号 2, p. 1-13, 発行日 2017-09-30 |
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| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/27044 | |||||
| 識別子タイプ | HDL | |||||
